Vol. 24 No. 3, March - March 1993
Index
- The accumulated earnings tax: a practical approach to a subjective assessment.
- Income tax planning for trust and estate distributions.
- Employee funded emergency aid programs: are they charitable organizations?
- IRS rules on extended warranties.
- Homeowners must include ARM interest refunds as income.
- Personal residence as charitable contribution.
- Seventh Circuit opens door for captive insurance.
- Providing services to tenants won't disqualify REIT.
- Sale of extended maintenance software contracts: deferral opportunities, international questions and possibilities.
- Exempt organizations: basis of property at the time of loss of exemption or transfer to taxable subsidiary.
- Group's state tax organization offers FSC opportunities.
- Supreme Court decides back pay taxability.
- An FSC and a parent with an NOL form a powerful tax-reducing team.
- Taxability of fees in financing a stock redemption.
- Acquisition of control of a C corporation by an S corporation.
- Tax planning to maximize real estate tax deductions.
- Opportunity to minimize the effect of the corporate AMT.
- Tax trap for non-filers.
- Landlord's ability to write off discarded tenant improvements challenged by IRS.
- The deductibility of graduate education expenses: without specific legislative or regulatory guidance it's up to the courts.
- Marketing tax services.
- Practice management implications of Circular 230 proposed regulations.
- Tax department retreats: an underutilized resource of the tax practice.
- New IRS installment agreement procedures implemented.
- Using a non-qualified deferred compensation plan to defer income.