Vol. 46 No. 1, January 1994
Index
- The Consolidated Tax Return: Principles, Practice, Planning, 5th ed.
- Restructuring the tax system.
- Section 461(d): a code section whose time has gone.
- The noose tightens: Netherlands-2 Treaty enters into force but with revisions.
- Test your state Tax I.Q.
- The President signs NAFTA - requiring most U.S. employers to deposit federal taxes electronically by 1999.
- Proposed regulations under Section 263A concerning distribution and handling costs.
- Proposed regulations under Section 404A of the Internal Revenue Code.
- Rev. Proc. 91-23: competent authority.
- Pending Canadian excise tax issues.