Vol. 28 No. 2, February 1997
Index
- Amortizing sec. 197 intangibles using a sec. 754 election.
- Appeals court expands availability of income forecast depreciation.
- Charitable gifts of retirement plan benefits.
- Failure to make qualified disclaimer can be expensive.
- Reporting of foreign gifts received by U.S. persons.
- Grantor trusts and the zero valuation rules.
- Organization's significant unrelated activity does not cause loss of tax-exempt status.
- Technical advice shows how to lose a marital deduction.
- Deductibility of antidumping duties.
- Check-the-box: European options, U.S. and European consequences.
- Potential loss of contribution carryforwards in AMT.
- Do environmental regulations constitute an involuntary conversion?
- Cottage Savings regulations finalized in conjunction with newly issued bad debt regulations.
- IRS taxes cash surrender value of split-dollar life policy placed in trust for benefit of executive.
- ISO payments.
- Maximizing gain exclusion/deferral when selling a principal residence due to death, divorce or marriage.
- Practical tax planning for sec. 303 stock redemptions.
- Complex rules burden outbound transfers of tangibles and intangibles.
- Tax Executive Committee participates in annual meeting with IRS Commissioner Richardson.
- Is all calm, now that check-the-box is final?
- Education and training in the IRS today.
- Unitizing basis when a selling or liquidating partner owns both limited and general partnership interests.