Vol. 29 No. 9, September 1998
Index
- IRS-initiated accounting method changes.
- Rev. Rul. 98-27 - additional but limited flexibility for spin-offs.
- Defaulted participant loans under qualified retirement plans.
- New law expands IRA deduction for homemakers.
- Voluntary compliance programs for qualified retirement plans.
- GISTs.
- Exempt organization travel and tour activities.
- Whole-hospital joint ventures.
- Bank loan origination expenditures.
- Allocation of basis among properties distributed by partnerships.
- Return-of-capital distributions in mutual thrift stock conversions.
- Business expansion planning ideas.
- Michigan eliminates "throwback rule" and provides for voluntary disclosure.
- P.L. 86-272 protections six years after Wrigley.
- TRA '97 and IRS restructuring bill shifts emphasis to small business investment.
- Current corporate income tax developments.
- Understanding the "origin-of-the-claim" doctrine.
- Significant recent developments in estate planning.
- Staffing the accounting firm in the new millennium.
- Establishing the estate value of stock by using a buy-sell agreement.