Vol. 43 No. 3, May 1991
Index
- The new coordinated examination program.
- Judicial deference, consolidated returns, and loss disallowance: could LDR survive a court challenge? Amending section 1502 to deal comprehensively with single entity issues.
- Resolving transfer-pricing disputes through the revised competent authority process.
- Proposed accuracy-related penalty regulations.
- Temporary and proposed "hot interest" regulations under section 6621(c).
- Time period for filing protests.
- Comments on February 26, 1991, Canadian budget.