Vol. 30 No. 7, July 1999
Index
- Taxes and the median one- and two-income family.
- Discontinuing the mark-to-market method under sec. 475.
- Voluntary LIFO method change can forestall IRS challenge.
- Consolidated group ownership of partnership.
- Good news in consolidated loss disallowance rules.
- Recent developments for using target's NOLs.
- Valuation of assets transferred to entity in determining gain.
- When are the final consolidated E&P regulations retroactive?
- Compensating partnership employees with corporate partner stock.
- Pre-tax parking and transportation benefits.
- Rev. Rul. 98-15's impact: Columbia/Arlington venture unwound.
- TBOR2 public disclosure requirements triggered.
- Revised Form 5471 creates uncertainties.
- Reporting outbound cash transfers.
- Partnerships/disregarded entity conversions.
- Two-member LLC as disregarded entity.
- Changes in third-party summons rules.
- Recent information reporting developments.
- Who is authorized to sign a corporate return?
- S corp. relief.
- The benefits and burdens of QSubs.
- Current income tax treaty developments.
- Much ado about "nothings".
- E-mail filters.
- Reliance on accountant's advice regarding treatment of stock options is sufficient to negate negligence penalty.
- Deficiency notices must be specific.
- IRS may not use offset doctrine to increase balance due.
- IRS outlines reorganization of Taxpayer Advocate's Office.
- Choosing a trustee.