Vol. 48 No. 5, September 1996
Index
- Thomas J. Plutz: 1947-1996 (Tax Executives Institute's Director of Administration) (includes 7 testimonials)
- Pension simplification finally arrives: the employee benefit provisions of the Small Business Job Protection Act of 1996.
- Equity-based compensation plans for multinationals: compensation in a worldwide environment.
- Using the California Public Records Act to obtain tax audit files.
- The new Section 355 checklist questionnaire.
- Canada's foreign affiliate rules.
- Section 482 service regulations.
- Proposed check-the-box regulations under Section 7701.
- Extension of research tax credit and educational assistance exclusion.
- The need for global interest netting.
- Fine-tuning the check-the-box regime.
- Information reporting for publicly offered OID instruments.