Vol. 28 No. 9, September 1997
Index
- Inventory price index computation method for LIFO inventories.
- New rules for requesting accounting method changes.
- Taxpayers using PCM cautioned by IRS on delaying income recognition.
- Annual exclusions allowed for contingent trust beneficiaries.
- IRS provides guidance on physician recruitment by hospitals.
- Deducting noncompetition payments in connection with redemptions.
- The deduction of state income taxes for Schedule C taxpayers.
- Sourcing of losses on foreign subsidiary stock sales.
- Conversion of unused vacation days into retirement plan contributions.
- Tax planning opportunities for distributions of employer securities from qualified retirement plans.
- IRS revises payroll reporting procedures following trade or business acquisitions.
- Disposition of stock by a QSST.
- S elections and LIFO recapture.
- Subchapter S and COD income: a taxpayer victory.
- Financial institutions electing S status face unresolved issues.
- Inadvertently establishing state taxing jurisdiction through the Internet.
- Minimizing the taxability of Social Security benefits.
- IRS issues filing guidance on SBJPA's foreign trust and gift reporting provisions.
- Current issues in taxation of U.S.-controlled foreign corporations.
- Tax Practice Review - the real benefit.
- Property tax: a CPA's perspective.
- Using an installment sale to defer shareholder gain on a liquidation.