Vol. 30 No. 10, October 1999
Index
- Fiscal-year individuals.
- Installment sales of depreciable property to related parties.
- IRS abandons Bausch & Lomb doctrine.
- Lack of certification not a bar to targeted jobs credit use.
- FLPs and valuation discounts.
- Post-gift evidence used in valuation.
- Prop. regs. affecting GRATs and GRUTs.
- Medicare+choice MSAs.
- At-risk rules flow through loss limitations.
- Installment sales and unrecaptured sec. 1250 gains.
- Cash payments to former spouse not alimony.
- Innocent spouse relief denied for attorney with actual knowledge.
- Battle over employer FICA tax.
- Claiming a refund for erroneous backup withholding from exempt retirement plan trusts.
- Early referral requests.
- Relief for late-filed S elections.
- Creating nexus in another state.
- Nexus for state corporate income tax.
- Nexus for state sales and use tax.
- Nongrantor CLTs offer planning opportunities.
- Current developments.
- Averting disaster with redundant hardware.
- ADR procedures.
- Prop. regs. on sec. 6045(f) attorney reporting.
- Offers in compromise: economic hardship and equity considerations.
- Alternative identification numbers for tax return preparers.
- Electing to aggregate rental real estate activities for real estate professionals.