Vol. 30 No. 12, December 1999
Index
- Malpractice insurance.
- Roth IRAs.
- Abusive CRTs.
- Business Continuity Tool Kit.
- HCA acquiescence clarifies building depreciation.
- Gifts of appreciated property to charity.
- Eighth Circuit allows exception to GST tax.
- IRS rulings clarify IRA distribution rules.
- Tax advantages in fractionalizing ownership.
- Temporary vs. not temporary travel expenses.
- Enhanced education incentives.
- Last opportunity to recharacterize 1998 Roth IRA conversions.
- Late election relief under Rev. Procs. 97-48 and 98-55.
- Rental income not PII.
- Final SRLY Regs.: effective date provision bears watching.
- Tax planning for armed forces personnel.
- Current developments.
- Checklist for preparing and reviewing business tax returns.
- Unclaimed property reporting for LLCs under Texas v. New Jersey.
- Minimizing payroll tax costs by electing S status for a former proprietorship.
- IRS Provides Guidance on Special Partnership Allocations of COD Income.
- Passive Loss Self-Rental Regulation Was Valid: 5th Cir. Affirms DC.
- Accuracy-Related Penalty Cannot Be Assessed Against Taxpayer Who Did Not File Valid Return.
- IRS Issues Guidance as to Interest on Overpayments and Subsequently Determined Deficiencies.
- S Shareholders Not Entitled to Increase Bases by Guarantee of Corporate Debt.