Vol. 25 No. 10, October 1994
Index
- Significant recent developments in estate planning.
- IRS rethinks interpretation regarding maximum number of S shareholders.
- An exception to meals and entertainment disallowance.
- Membership dues as unrelated business income.
- Substantiation of certain charitable contributions.
- The penalty rules have changed - again.
- Letter Ruling 9420001: a taxable gift on conversion of preferred stock to common stock.
- Sec. 6601(e) (2) - interest on penalties.
- Valuing income from personal use of employer-provided aircraft.
- Points and a principal residence.
- Expiration of the Sec. 469 temporary regulations for C corporations.
- Potential recharacterization of S distributions.
- Clarification of debt relief after the RRA.
- Deductibility of legal expenses in corporate reorganizations.
- The AET applies to a public corporation - however....
- Ruling on the deductibility of commuting expenses disagrees with Walker but expands the unanswered questions.
- Asset protection caveats when using family limited partnerships as an estate planning vehicle.
- S corporation current developments: S corporation eligibility and elections, operations, reorganizations and proposed legislation.
- Substantiation and disclosure requirements for charitable contributions.
- Windows on taxes.
- Accounting for the value of a partner's services.