Vol. 43 No. 6, November 1991
Index
- TEI appoints IRS executive commissioner its new executive director; Michael J. Murphy to assume post by March 1.
- TEI comments on Section 482 penalty, notional principal contracts, earnings stripping, and information reporting penalties.
- IRS offset program: a case study.
- Advance pricing agreements: practical issues to consider in determining whether to pursue one.
- A guide to the new proposed regulations under Sections 367(a) and (b).
- Nonqualified deferred compensation plans backed by rabbi trusts are gaining popularity.
- Comments on transfer pricing penalty under Section 6662(e).
- Comments on proposal to exempt dormant subsidiaries from Form 5471 filing requirement.
- Comments on proposed information reporting penalty regulations.
- Comments on proposed earnings stripping regulations under Section 163(j).
- Supplemental comments on the use of GAAP to calculate the earnings and profits of foreign corporations.
- Comments on proposed notional principal contract regulations.