Vol. 29 No. 8, August - August 1998
Index
- Sec. 382 may indirectly limit carrybacks.
- Early withdrawals from Roth IRAs are deceptively complex.
- Repeal of the family aggregation rules in defining HCEs in a qualified plan.
- Can an estate deduct a loss on the sale of the decedent's personal residence.
- Gift taxes: getting shortchanged by the $25,000 lifetime exemption increase.
- Gifting compensatory stock options.
- Slotting fees: should they be expensed or capitalized?
- Treatment of software costs to cure Y2K problem.
- Update on intermediaries and related-party exchanges.
- Like-kind exchanges either followed or preceded by a nontaxable transfer to or from an entity.
- Sec. 121 exclusion available to bankruptcy estate.
- TC denies sec. 83 property compensation deduction.
- Deferred compensation and FICA rules under proposed regs.
- Who's paying for your child's education? A summary of education incentives.
- Is interest on taxes always personal?
- Different K-1s for different folks.
- Alter ego is liable for corporate employment taxes.
- Is your S election really late.
- Significant recent developments in estate planning.
- Current corporate income tax developments.
- The clergy's unique tax issues.
- AICPA's legislative solution to the GST tax exemption allocation trap.
- Highlights of the 1998 Tax Education Symposium.
- Minimizing built-in gains on inventory and accounts receivable.