Vol. 48 No. 1, January 1996
Index
- The national sales tax: avoiding the zero-sum scenario.
- What management expects: evaluation of the tax department and its executives.
- IRS remediates environmental-cost deduction mess.
- Research credit redux: Federal Circuit brings the research credit back to life - Fairchild v. United States.
- The final conduit regulations.
- Federal legislation on state taxation of nonresident pension income.
- Clinton budget proposals raise fundamental issues of tax policy and administration.
- Repeal of section 956A: excess passive assets.
- Proposed revision of Revenue Procedure 65-17: adjustments required after a section 482 allocation.
- Proposed PBGC reporting regulations threaten confidentiality of tax returns.
- Canadian commodity and excise tax issues.
- Revenue Canada liaison meeting on excise and GST questions.