Vol. 46 No. 2, March 1994
Index
- Electronic tax compliance - the wave of the future.
- Canadian release increases fears of U.S.-Canadian transfer pricing disputes.
- Temporary and proposed hedging regulations.
- Proposed IRS generally accepted auditing standards for the Coordinated Examination Program.
- Announcement 93-144: early referral of issues to appeals and the role of appeals in the competent authority process.
- IRS Penalty Handbook: information return penalties.
- Proposed Section 162(m) regulations on deductions for executive compensation.