Vol. 26 No. 10, October 1995

Index

• CD-ROM tax research.
• S corporation current developments: S corporation eligibility, elections and terminations; operations; reorganizations; and proposed legislative changes.
• Executor can be hit with "phantom" assessments after estate has been closed and executor discharged.
• Planning for distribution of partnership interest at death.
• Noninterest-bearing loan to exempt foundation may be characterized as "property held for investment."
• Payments for restitution may be deductible if not in lieu of a fine.
• Should you reevaluate your S election?
• Supreme Court denies exclusion for age discrimination damages.
• Litigation costs may be currently deductible.
• Work-product privilege.
• Deadline for contribution substantiation approaches.
• Buy-sell agreements and transfer tax valuation.
• Minimizing the government's bonanza in clients' retirement accounts.
• The benefits of sec. 1244 stock.
• Measuring insolvency for sec. 108 purposes: suggested valuation guidelines.
• Planning for large retirement savings at death: payout strategies for minimizing taxes.
• Windows.
• Structuring guaranteed payments to avoid disguised sale treatment.
• Income Taxation of Fiduciaries and Beneficiaries.