Vol. 31 No. 4, April 2000
Index
- Credit for Withholding.
- Clarification.
- Securities Pricing.
- FICA taxation of nonqualified deferred compensation.
- Revised Form 5500 and information reporting.
- Final regs. for separate-share rules issued.
- Foreign asset-protection trusts.
- GST planning opportunities.
- Grandfathered trust modification permitted.
- Final regs. for exempt organization disclosure requirements.
- Depreciation of property acquired subject to secs. 1031 and 1033.
- Tax treatment of ISO 9000 costs.
- Is it time to tune up your maquiladora?
- Recent changes in filing requirements for foreign partnerships.
- Exacto Spring Corp. breaks new ground in reasonable compensation.
- Business property sales under secs. 1031 and 121.
- Amounts borrowed from fellow S shareholder not at-risk for basis purposes.
- ESOPs, S corporations and sec. 267.
- Michigan's RAB 98-1: the implementation phase.
- Clarification.
- State R&E credits.
- AICPA alert on IRS RAL program.
- Managing portfolio gains and losses in mutual fund redemptions.
- Changing an impermissible LIFO method.
- Current corporate income tax developments.
- The courts look at sec. 6672 TFRP.
- IRS revises offers in compromise.
- Protesting penalties asserted by the Service Center.
- New foreign partnership reporting requirements.
- A current focus on IA services.
- Avoiding involuntary termination of S status from excess passive investment income.
- Sup. Ct.: Valid Disclaimer of Inheritance Under State Law Could Not Avoid Federal Tax Liens.
- Payment Agreements with Acquiring Corporation May Be Golden Parachute Payments.
- Ownership of Home by Partnership Counts for Sec. 121 Purposes.