Vol. 29 No. 4, April 1998
Index
- LIFO conformity violation relief for auto dealers.
- Method change from LIFO inventory method under Rev. Proc. 97-37.
- Fax and E-mail qualify as "documentary evidence" for Sec. 274.
- Insurance sales commissions were deductible.
- Loss waiver is important for consolidated groups subject to the loss disallowance rule.
- Tax-free reorganizations: new definition of continuity.
- IRS expands the scope of tax-free treatment in reorganizations.
- Fifth Circuit rules disclaimer is qualified.
- Final QPRT regulations (IRS regulations on qualified personal residence trusts) (Brief Article)
- Transfer of nonqualified stock options to charity.
- Sec. 195 election procedures.
- Withholding and reporting requirement for payments to foreign partnerships.
- Selected debt cancellation issues.
- Tax Court disallows deduction for decrease in property value due to rezoning.
- Changes to cafeteria plan revocations and elections necessitate plan qualification review.
- Taxation of the sales of real property after the TRA '97.
- Implementation of the TRA '97 information reporting provisions.
- ESOPs and S corporations.
- Late QSSS election relief.
- Principal residence sales by international executives after the TRA '97.
- Avoiding the Sec. 7206(2) criminal penalty for false/fraudulent return preparation.
- The TRA '97 offers a multitude of education incentives.
- Training and technology.
- GAO report on IRS's use of financial status audit techniques.
- IRS to test new large business examination program.
- IRS develops compliance strategy to address state and municipal employees' FICA tax.
- Service makes use of educational outreach.
- Suing for secrets.
- Taxpayer Bill of Rights 3.
- Timing liquidation distributions for tax savings.