Vol. 53 No. 1, January 2001
Index
- Research tax credit regulations: It's time to jettison the discovery test and start over.
- Treasury's long-awaited Subpart F study breaks no new ground, touts ending deferral.
- New proposed section 355(e) regulations: a vast improvement.
- Fringe benefit developments: stock options and qualified transportation fringes.
- XBRL: a technology standard to reduce time, cut costs, and enable better analysis for tax preparers.