Vol. 35 No. 9, September 2004
Index
- Debt instruments in reorganizations.
- Tax preparer regulation comments.
- New treaty with Japan eliminates source-country withholding taxes on royalties.
- Guidance on intercompany interest expense disallowance related to tax-exempt investments.
- Sec. 351 transfers involving boot and encumbered assets.
- Statistical sampling can increase M&E deductions.
- Tax incentives for exporters.
- Totalization agreements.
- Converting a partnership to a corporation.
- Earnings-stripping trap.
- Reverse sec. 704(c) allocations for securities partnerships.
- Hidden costs of the SSTP.
- Managing incentive compliance.
- Significant recent developments in estate planning.
- Estimating marginal tax rates when entering foreign markets.
- Repayments of business debt after business ceases.
- Effects of the SOA on the accounting profession.
- California taxpayer disclosure requirements.
- Estate and Gift Tax Digest, 4th ed.
- Federal Income Taxation of Banks and Financial Institutions, 7th ed.
- J.K. Lasser's Small Business Taxes: Your Complete Guide to a Better Bottom Line.
- Retirement Planning: Tax and Financial Strategies, 2d ed.
- Transfer Pricing Methods: An Applications Guide.
- Reducing AE tax.
- Employee allowed itemized deduction for worthless loan to employer.
- Parent's president and chairman not liable for subsidiary's payroll tax.