Vol. 50 No. 4, July 1998
Index
- Tax planning under section 357(c): Peracchi and creating something out of nothing.
- Taxpayer actions required to take advantage of long-awaited interest netting legislation.
- Frequent-flier mileage awards: recent federal developments.
- Getting the benefit of your bargain in partnership acquisitions: proposed regulations under sections 743(b) and 755.
- Proposal to sunset the Internal Revenue Code.
- Proposed restriction on attorney-client privilege for communications relating to corporate tax shelters.
- The Internal Revenue Service Restructuring and Reform Act of 1998.
- Comments on Notice 98-31, Service-initiated accounting method changes.
- Rev. Proc. 98-22, relating to the employee plans compliance resolution system.
- Revision of Rev. Proc. 65-17: adjustments required after a section 482 adjustment.
- Proposed and temporary FSC regulations.