Vol. 24 Nbr. 4, April 1993
> SIGN UP FREE
- 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.