Vol. 30 No. 2, February 1999
Index
- Related-party management charges disallowed.
- Accounting treatment of option plans.
- Advice for companies planning to issue stock options.
- Feasibility studies help avoid ESOP foibles.
- How falling AFRs affect estate planning strategies.
- Employer allowed ordinary loss for relocation services.
- Package design costs might be deductible.
- Tax treatment of due diligence and start-up costs remains uncertain.
- Compliance requirements for foreign partnerships.
- Avoiding tax on "boot" used for repair.
- Capital gains distributions from CRTs.
- Special purpose entities and tax-free exchanges.
- New equipment leasing LLCs may avoid SE tax.
- Expansion of Sec. 6662 penalty relief.
- New interest-netting rules.
- QSSS prop. regs.
- Setting up transportation subsidiaries.
- State tax pitfalls for LLCs.
- Web-based tax resources.
- Federal taxation of the political process.
- Ethical helps and challenges.
- IRS modernization and E-filing strategies.
- Technology-based tax research.
- Precontribution gain on a partnership's technical termination.