Vol. 23 No. 10, October 1992
Index
- Offers in compromise.
- IRS precluded from requiring retroactive changes in actuarial assumptions.
- Tax consequences of partnership workout arrangements.
- Using a trust installment obligation to acquire S stock.
- Inheritance planning: a necessary part of estate and gift tax planning.
- Should installment obligations be canceled as gifts?
- Nonrecourse debt in determining insolvency under Sec. 108.
- Post-Holywell: a liquidating trustee's personal liability.
- IRS allows deduction to AGI for certain tax-related payments.
- MACRS depreciation for property placed in service in short tax years.
- Clients should pay their bills on time or risk deferring the deduction.
- ESOP valuations: does Farnum still live?
- Interstate tax nexus guidelines from the U.S. Supreme Court.
- Election under Regs. Sec. 1.752-5(b) can benefit partnerships and their partners.
- Offer in compromise: new policy and procedures.
- Closer scrutiny of state and local plans by Sec. 415.
- Parallel AMT calculations for investments in S corporations.
- Economic performance: limited relief under Rev. Proc. 92-29.
- Significant recent developments in estate planning.
- IRS artificial intelligence projects (close encounters of an AI kind).
- Minimizing gain from involuntary conversions.