Vol. 45 No. 4, July 1993
Index
- (The goals and objectives of the Tax Executives Institute under its 45th president, Ralph J. Weiland.) (President's Page).
- Environmental Tax Handbook: Strategies for Compliance.
- Sales and Use Tax Desk Book, 1992-93 ed.
- IRS initiative to bring nonfilers back into the system.
- Judicial resistance to the IRS's growing power with the clear reflection standard.
- Keystone Consolidated Industries: Supreme Court holds property contributions to pension plans for funding obligations to be prohibited transactions.
- Economic and fiscal developments in New Brunswick.
- The proper income tax treatment of environmental remediation expenditures.
- Revision of IRS record retention procedures.
- Corporate information reporting proposals and other initiatives to improve the administration and enforcement of employment taxes.
- Miscellaneous international legislative proposals.
- Proposal to establish Canadian Tax Certificates of Deposit.
- Proposal to establish single business registration number for Canadian corporate taxpayers.
- Canadian government response to TEI's SBRN submission.
- Euphemism, dysphemism, and the shaping of tax policy.