Vol. 30 No. 4, April 1999
Index
- Cost of reproduction method.
- Inventory valuation in asset acquisitions.
- Comparative sales method.
- Income method.
- WIP and raw materials inventories.
- Year-end inventory shrinkage estimates.
- Recent developments in farm taxation.
- Tax advantages of LLCs in farm operations.
- CRTs in unique planning situations.
- Gift of a loan guarantee.
- Jointly owned property may not be subject to valuation discounts.
- Preferential aspects of FLPs.
- Harbor maintenance tax update.
- Qualified disclaimers and federal tax liens.
- Final regs. issued for transfers from taxable corporations to exempt entities.
- Amortization of start-up costs.
- Final loss allocation regs. result in increased FTC limitations.
- 40% transfer pricing penalty upheld.
- Variable annuities and current tax law.
- Contemplating retirement financial needs.
- A primer on the Hope and Lifetime Learning Credits.
- Business interest realignment through revaluations and special allocations.
- Conversions of SMLLCs to LLCs and vice versa.
- Abatement of interest final regs.
- Liquidation gain allocable to QSST shares.
- QTIP election as a QSST.
- S corp. cannot deduct cost of leasing entertainment facility.
- Nexus for non-net-income-based taxes.
- QSSSs and state issues.
- The Internet Tax Freedom Act and sales tax.
- Short sales against the box after the TRA '97.
- The risks and rewards of sec. 401(k) plan negative elections.
- Beware of FLP traps.
- Internet-based commercial tax research tools.
- Electronic extensions to file individual income tax returns.
- Lack of Records as Reasonable Cause for Late Filing.
- Mediation.
- Sale of property to an intentionally defective grantor trust.