Vol. 27 No. 9, September 1996
Index
- Rev. Proc. 96-30 provides guidance on sec. 355 business purpose.
- The IRS focuses on school, college and university bookstores.
- Depreciation of office furniture and fixtures - recoverable over five years?
- Deducting environmental cleanup costs.
- IRS issues proposed regulations on allocation and apportionment of research and experimental expenditures.
- Beware of recapture gain in like-kind exchanges.
- Tax-exempt interest for financial institutions.
- Proposed regulations eliminate deemed distributions on technical termination of partnerships.
- Eligible rollover distributions.
- Qualified retirement plan loans.
- Correcting depreciation errors.
- Electronic funds transfer now required for many taxpayers.
- QSST regs create trap for the unwary.
- Planning opportunities for community banks.
- The sec. 108(c) (3) (C) election: clarification and amplification.
- Considerations in determining whether to elect S corporation or LLC status.
- Pre-U.S. immigration estate planning for nonresident aliens.
- The intranet - a firm's private road on the information superhighway.
- Making the right hire: behavioral interviewing.
- The single sales factor - a new trend?
- Massachusetts single-sales factor apportionment.
- Physical presence can be established due to in-state deliveries.
- Sales and rental of construction equipment to contractors for use on Indian reservations in Connecticut.
- Avoiding parent-subsidiary controlled group status.