Vol. 30 No. 8, August 1999
Index
- Componentization of depreciable assets and new procedures for changing depreciation methods.
- Rent inducements and the TRA '97.
- Planning options with intentionally defective irrevocable trusts.
- Repeal of excess retirement accumulations tax creates refund opportunity.
- Tax Court bases premium for minority interest on percentage of company value.
- Final regs. for exempt organization disclosure requirements.
- Tax-exempt organizations and claiming the tip credit.
- Use of SMLLC to hold real estate of a public charity.
- Collateral consequences of check-the-box.
- Sec. 1202 qualifications.
- Significance of the "choice of entity" decision for business owners.
- Individual taxpayers disallowed deficiency interest deduction.
- Partnership depreciation trap.
- Business planning with Qsubs.
- Can an accrual-method S corporation elect under Sec. 170(a) (2)?
- No S corp. basis for excluded DOI income.
- Sec. 338(h) (10) elections with S corps.
- Creating and using hybrid entities.
- Significant recent developments in estate planning.
- Overcoming the Boggs dilemma in community property states.
- The PFS examination.
- New IRS structure.
- Amnesty program broadens as states join unclaimed property voluntary compliance program.
- Assessing the impact of the AICPA Model Tax Curriculum on the first tax course taught at AACSB-accredited institutions.
- Structuring corporate payments to shareholder/employees to avoid creating a second class of stock.
- Split-Dollar Insurance Transactions Will Not Give Rise to Charitable Deductions.