Vol. 24 No. 1, January 1993
Index
- Family business consulting.
- States cautioned against discriminatory tax schemes.
- Is the recharacterization of a sale or a lease a change in method of accounting?
- IRS clarifies tax treatment of Sec. 415 corrective distributions.
- Treasury issues proposed regulations concerning eligibility to practice before IRS.
- Tax benefits of donating inventory - some donations may also qualify for enhanced deduction.
- Consider protective claims for refund when IRS liberalization possible.
- IRS penalty tax ruling may provide trap for unwary tax-exempt employers.
- IRS provides favorable guidance for troubled insurers.
- S corporation AAAs and C corporation AE&Ps.
- Oil and gas royalty reporting.
- Allocation of GST exemption.
- Reverse-Starker like-kind property exchanges.
- Employee benefit plan opportunities.
- Exempt organizations and luxury taxes.
- IRS service center expedited routing forms.
- Employee fringe benefits for partners and more-than-2% S shareholders.
- Split-interest trusts as S shareholders.
- Consolidated loss disallowance regulation and subsidiary debt.
- Sec. 338 election for targets with built-in losses.
- Deferred like-kind exchanges of a target corporation.
- Residence (and nonresidence) GRITs.
- IRS takes position that GRATs cannot be zeroed out.
- Divorce escrow accounts taxed to transferor of funds.
- Recapitalization does not trigger deferred intercompany gains.
- Structuring an installment sale of depreciable property to mitigate the corporate AMT.
- Current developments in employee benefits.
- CD-ROM update.
- Establishing a partner's initial outside basis.