Vol. 24 No. 9, September 1993
Index
- The individual provisions of the Omnibus Budget Reconciliation Act of 1993.
- The corporate provisions of the Omnibus Budget Reconciliation Act of 1993.
- S corporations' practical alternatives to a sec. 355 spin-off.
- Withholding taxes on foreign partners - a recurring nightmare.
- FDIC limits change for retirement plans.
- AMT imposed on life insurance proceeds in a buy-sell agreement.
- R&D: don't overlook it.
- Deductibility of expenses under the business/hobby rules.
- District Court rules wife's refund applies to husband's past-due child support.
- Does a sec. 457 plan work with a sec. 501(c) (7) organization?
- Exclusion of punitive damages under sec. 104(a) (2).
- Structuring advertising expenditures to avoid reclassification as charitable contributions.
- Keystone raises red flags for pensions and foundations.
- Arnes defines an "on behalf of" redemption under sec. 1041.
- The impact of INDOPCO on subsequent rulings.
- Interest income from S corporations.
- The amortization of purchased intangible assets.
- S corporation built-in gains tax.
- Improving quality control through checklists.
- Processing income tax returns.
- Audit personnel checklists and the tax preparer.
- Capital gain treatment for gains on sales between partnerships and related parties.