Vol. 31 No. 1, January 2000
Index
- Last known address.
- 1999 federal income tax rates.
- Acquisition price establishes base-year cost of bargain inventory.
- CIP addresses "qualified research" definition.
- CIP addresses three-part exception for internal-use software development.
- Deduction acceleration opportunity for defined benefit plans.
- Multiple IRA beneficiaries' calculations of minimum distributions when IRA owner died before RBD.
- COLI program lacked economic substance.
- Consulting fees are currently deductible.
- "Bailout" payments made by bank to its proprietary mutual funds must be capitalized.
- Deductibility of contract development costs under sec. 174.
- FTC denied in Compaq due to lack of business purpose.
- Tax Court holds UPS shifted income offshore in sham transaction.
- Abandonment loss deduction denied for branching rights obtained in FSLIC-assisted thrift acquisition.
- Financial counseling services to spouse of deceased or terminally iII employee are income.
- Power to make distributions to nonexistent trusts does not make them potential current ESBT beneficiaries.
- Innocent spouse rules provide relief.
- Considerations when using education credits.
- Tax planning for armed forces personnel.
- PFP developments and tools.
- New guidance on computing underpayment interest.
- New offer-in-compromise plan assists taxpayers in economic hardship.
- Guidance on prohibition of ex parte communications.
- Mandatory electronic filing of partnership returns delayed.
- Last appeal for mediation.
- Determining whether personal service income is PHC.
- Seven-factor test for reasonable compensation was not valid.
- IRS releases 1999 guidelines for "adequate disclosure".