Vol. 44 No. 4, July 1992
Index
- Implications of the Supreme Court's 1991-1992 state tax decisions.
- The effect of the APA and other U.S. transfer-pricing initiatives in Canada and other countries.
- The consequences of electing out of Subchapter K.
- The Internal Revenue Service's "Compliance 2000" initiatives.
- Measurement of corporate tax gap.
- Proposed limitation on deductibility of corporate salaries.
- U.S.-Canada treaty.
- Massachusetts initiative to require disclosure of corporate tax returns.
- IRS's business information return (Corporate 1099) program.
- Proposed DASTM regulations.
- TEI proposal to extend the period to make section 936(h) elections.
- Utah statute imposing personal liability on corporate employees for unpaid corporate franchise taxes.
- Availability of GST input tax credits on pension plan expenses.