Vol. 31 No. 9, September 2000
Index
- C&L Division.
- TIN matching pilot program.
- ABA and MDPs.
- Valuing U.S. Savings Bonds.
- Ability to use cash method expanded.
- Prop. regs. simplify LIFO IPIC Method.
- Mergers involving disregarded entities.
- New regs. alter tax consequences of sec. 338(h) (10) elections.
- Research credit and the 1999 Act.
- IRA-designated beneficiary not bound by owner's pre-death withdrawal calculations.
- Safe-harbor sec. 401(k) Plans.
- IRS issues prop. regs. on corporate sponsorships and exclusivity payments.
- Daily transportation expenses for temporary work locations.
- Deduction of loan origination costs.
- Hybrid entities and treaty benefits.
- S Corporations and the AMT credit.
- E-commerce delivers a renewed call for sales tax uniformity.
- International fuel tax agreement.
- What is good and bad about Michigan's Single Business Tax?
- Sup. Ct. to decide whether COD income increases basis.
- Basis allocation rules for distributions of multiple assets.
- Significant recent developments in estate planning.
- Client record retention and tax workpapers.
- Voluntary disclosure as a means of satisfying unmet state tax obligations.
- Tax Executive Committee initiatives.
- PNC and loan origination costs.
- Using a gift program to shift control to family members.
- Travel expense reimbursements for assignments involving breaks in service at work locations.
- Clarification: August 2000 Case Study.