Vol. 26 No. 8, August 1995
Index
- The costs of converting a partnership to an LLC.
- Practical problems of professional corporations electing S status.
- LLCs and the cash method of accounting.
- 10th Circuit reverses Tax Court on IRS failure to waive penalty.
- ERISA damages not tax exempt.
- Convert C corporation to S corporation at retirement for passive income.
- Dealing with IRAs in a divorce.
- Transfers of stock with retained voting rights.
- Payments to charities by business enterprises: Sec. 162 vs. Sec. 170.
- Gift and estate taxation: noncitizen spouse issues.
- Experience rating your receivables.
- Allocation of IRD deduction to surviving spouse with no estate tax liability.
- Distributions to S shareholders held not to be salary.
- Safe harbor for demolition expenditures.
- How to ensure partnership tax treatment for an LLC.
- Self-employed health insurance deduction.
- Sec. 721(b): contributions to investment partnerships.
- LLCs: entry-level tax considerations.
- Short-term rental not qualified for APRRE.
- The problem with SEPs.
- Failure to file election with return fatal to sec. 1042 deferral.
- Planning for service corporations requiring change to the accrual method of accounting.
- COD in insolvent member of affiliated group does not affect tax attributes of other members.
- Nontaxable fringe benefits: made more valuable by the Revenue Reconciliation Act of 1993.
- Nonqualified deferred compensation agreements: tax and ERISA requirements.
- Independent contractor safe harbor proposal.
- Eliminating dividend risk on IRS audit by electing S status.