Vol. 46 No. 4, July - July - July 1994
Index
- Consolidated return intercompany transaction regulations: clearly reflecting income is clearly not simple.
- Section 197: Congress and the IRS attempt to settle disputes involving amortization of intangibles.
- Several options available for property contributed to a partnership.
- Nexus perplexus: a survey of recent developments.
- Conduit rules under section 7701(l) of the Internal Revenue Code.
- Temporary and proposed transfer pricing penalty regulations.
- Computation of combined taxable income of possession corporations under the profit-split method.
- Improving Ohio's tax system submitted to Commission to Study the Ohio Economy and Tax Structure.
- Requests for third-party information.
- IRS's appropriation for tax systems modernization.
- Response of Revenue Canada - customs, excise and taxation to questions posed at TEI liaison meeting on income tax issues.
- Response of Canadian Department of Finance to questions posed at TEI liaison meeting on income tax issues.