Vol. 24 No. 12, December - December - December 1993
Index
- Significant recent developments in estate planning.
- The new $150,000 limit on qualified plan compensation.
- Estimated tax payment requirements for 1993 and beyond.
- Updated Sec. 911 regulations provide relief for nonfilers.
- Effects of the RRA on exempt organizations.
- Deductible payments to departing partners - the RRA and its impact on LLCs.
- Investment interest expense carryover controversy continues.
- MTC Nexus Program - voluntary settlement process.
- Amortizing franchises under new Sec. 197.
- Law firm continues battle over litigation costs.
- Are prepaid club dues deductible?
- Impact of new antilobbying rules on trade associations.
- Reasonable compensation: auto dealer prevails.
- Sec. 1244 disclosure - a trap for the unwary.
- Exempt COD income creates S corp. basis adjustment.
- Current developments in employee benefits.
- Deducting losses on worthless or abandoned assets.
- LLC update.
- Allocating nonrecourse deductions - determining permissible sharing ratios.