Vol. 46 No. 5, September 1994
Index
- Consolidated return intercompany transaction regulations: clearly reflecting income is clearly not simple.
- The limited liability company in seven easy lessons: a tax executive's primer.
- OBRA and NEPA change tax treatment of moving expenses and short-term assignments.
- Proposed reduction of interest rate on corporate tax refunds.
- Proposed amendment of export-source rule.
- Proposed amendment of the substantial understatement penalty.
- Proposed partnership anti-abuse regulations.
- Proposed lobbying disallowance regulations.
- Temporary and proposed regulations on the substantiation of charitable contributions.
- Applicability of Notice 88-108 after OBRA 1993.