Vol. 30 No. 6, June 1999
Index
- Pitfalls and opportunities of automatic accounting method changes.
- Prohibition against use of replacement cost by LIFO taxpayers clarified.
- Tax-free basis step-up for LIFO bargain purchases.
- Final and prop. COBRA regs.
- Final FICA withholding regs. on nonqualified deferred compensation.
- No partial termination of plan.
- Gifts in excess of the applicable exclusion amount.
- QTIP and non-QTIP asset aggregation for estate tax valuation purposes rejected.
- Transfer tax valuation finality and prop. regs. on the "adequate disclosure" of gifts.
- Does Norwest expand INDOPCO's reach?
- Planning strategies for U.S. foreign nationals.
- Prop. rev. proc. on transfer pricing conforming adjustments.
- Transitional rules for converting currencies to the Euro.
- Partial exchange of annuity contract is nontaxable.
- The war of the MIPS.
- Deferred director fees and sec. 3121(v) (2).
- IRS narrowly interprets scope of interest netting rules.
- Captive finance subsidiary is not financial organization.
- Taxpayers mailing catalogs into states.
- Allocations after an ownership change.
- Effect of OID final regs. on private annuities.
- Tax and accounting aspects of global expansion.
- Tax expert or rainmaker?
- State tax nexus.
- Selling vs. liquidating a partnership interest.