Vol. 30 No. 3, March 1999
Index
- Updated and revised mass automatic accounting method procedure issued.
- Continuity of interest and continuity of business enterprise.
- IRS disagrees with TC ruling on spin-off.
- New CRT regs.
- Intermediate sanctions prop. regs.
- Cross-border stock options may result in double taxation.
- Final regs. on allocating income between U.S. and possessions.
- Contingent debt taken into account in determining insolvency.
- IRS finalizes regs. on basis reduction on excluded DOI income.
- Revised sec. 6621(c) (2) hot interest provision.
- Why give an IRA to charity?
- IRSRRA '98 revamps higher education incentives.
- Current corporate income tax developments.
- Workplace 2000.
- Determining whether lifetime gifts should be made in trust.