Vol. 25 No. 6, June 1994
Index
- The $1 million cap on compensation deductions.
- Qualified employee discounts for property - some technical aspects.
- IRS and attorneys clash over reporting requirements for cash transactions in excess of $10,000.
- Sec. 1253 deductions may be available for the cost of acquiring public franchises prior to Sec. 197.
- Penalty regulations address new reasonable basis disclosure standard.
- IRS to launch prototype of TIN matching program.
- TAM 9325001: de facto revocation of Rev. Rul. 72-498?
- Furnishing products for employee testing.
- Home buyers may deduct seller-paid points.
- SPD trumps plan document.
- Anti-cutback rules and early retirement benefits.
- Control group liable to PBGC even absent actual control.
- IRS proposes revoking deferred compensation ruling.
- IRS Key District raises qualification issues.
- The latest round on FTCs and net loans.
- Foreign corporations are eligible for two extension periods.
- Filing relief for foreign exempt organizations.
- Wrong order of events can lead to Sec. 382 problems in an otherwise simple transaction.
- Diesel fuel excise tax: farmers, state and local governments, and "registered ultimate vendors" face tax refund problems.
- IRS continues challenge of the components-of-cost LIFO method.
- IRS's mixed treatment of asbestos abatement costs.
- 1994 Letter Ruling revokes a 1981 Letter Ruling.
- State government organizations issue joint study proposing changes to state tax policy.
- The Supreme Court will once again decide whether taxpayers are entitled to refunds of unconstitutionally collected taxes.
- Effect of subsequent events on an option deemed exercised under the final Sec. 382 option regulations.
- IRS will not rule that risk reduction alone is a valid business purpose under Sec. 355.
- The alternative minimum tax.
- Income tax planning and elections for a deceased individual client.
- Qualifying a year-end under the natural business year rules.