Vol. 24 No. 4, April 1993

Index

• Relocating employees overseas.
• Back pay awarded in employment discrimination dispute is taxable.
• Individual bankruptcy regulations provide guidance.
• Special accounting method for common area costs of real estate developers.
• Corporate income tax opportunities for maximizing cash flow.
• IRS proposes new audit guidelines for colleges and universities.
• IRS guidelines for audits of tax-exempt hospitals.
• Tax Court decision could require capitalization of expansion costs.
• New York proposed regulations affect FSCs.
• FTC denied if competent authority not used in transfer pricing cases.
• Irrevocable grantor trust can provide estate tax planning opportunity for S shareholders.
• IRS's captive appeals fall on deaf ears; mortgage issue is lost as well.
• Sec. 482 foreign exchange considerations for U.S. distributor subsidiaries buying in foreign currency.
• IRS issues regulations and safe harbor notice on new rollover and withholding rules.
• Final regulations on participant-directed investments.
• Turbulent currency markets affect retailers.
• The portfolio interest exemption.
• LLCs offer tax advantages.
• U.S. Supreme Court clarifies state taxation of out-of-state corporations.
• Tax planning with complex securities transactions.
• Earlier sale concept available for U.S. importers.
• Tax consequences in partnership debt restructuring.
• S corporations in the international setting.
• Taxation implications of financing U.K. subsidiaries.
• Innocent spouse relief: liberalization of the lack of knowledge requirement.
• Automation in the tax practice beyond the '90s.
• Settling deficiencies proposed by the IRS.