Vol. 29 No. 7, July 1998
Index
- IPIC as an alternative to regular LIFO.
- Deductions for cellular phone commissions fall victim to INDOPCO.
- Maximizing Sec. 197 amortization in partnership transactions.
- IRS proposes to change treatment of long-standing utility removal costs.
- Tax aspects of acquisitions in Germany.
- Complexities in the consolidated return reverse acquisition rules.
- Exporters due harbor maintenance tax refunds.
- Qualified intermediary application process contains a number of surprises.
- Determining payee and U.S. foreign status under sec. 1441.
- Liquid assets lost in investment companies under FIRPTA rules.
- Final rules on debt changes, NPC assignments.
- Investment managers face continued cross-trading limitations.
- Deducting equity-based and deferred compensation after a reorg. or employee transfer.
- New opportunity for businesses to limit IRS recordkeeping.
- When is a tax year "closed"?
- Small businesses benefit from new APA procedures.
- Current income tax treaty developments.
- Maximizing excess deductions on termination.
- The small business AMT exception.
- The TRA '97's new basis allocation rules for property distributions.
- Top 10 technologies lists.
- Electronic storage of records.
- Taxpayer advocate: history of the Problem Resolution Program.
- New reporting requirements for attorney's fees.
- Abatement or suspensions of penalties and interest on a tax deficiency.
- IRS reform bill proposes revenue offsets.
- IRS did not exercise due diligence to ascertain last known address.
- Divorce planning.