Vol. 23 No. 11, November 1992
Index
- S corporation current developments.
- Expeditious approval of accounting period changes.
- Deductibility of target's professional fees in a hostile takeover.
- Estimated tax planning by corporations with no tax.
- Avoiding excise tax on Keogh Plan reversions.
- Dual resident taxpayers as S corporation shareholders.
- Accelerating deductions for defined benefit pension contributions.
- Amending U.S. partnership and S corporation returns.
- Treatment of accrued partnership property tax liabilities for basis under Sec. 752.
- Final regulations define resident alien.
- Consolidated returns and E&P - application of Sec. 1503(e) to preaffiliation property.
- Software qualifying as export property for foreign sales corporations.
- Tips and traps under the Sec. 382 option attribution rules.
- Estimated tax payments for private foundations.
- Significant recent developments in estate planning.
- Current developments in employee benefits.
- Avoiding unrelated business income on payments from a controlled entity.
- Accrediting a tax specialty: is now the time?
- Partner and partnership's holding periods in contributed property.