Vol. 30 No. 5, May 1999
Index
- Alabama Foreign Franchise Tax.
- Offers in Compromise.
- Third-Party Notices.
- EFTPS.
- Social Security Website.
- Amortization of home mortgage points.
- Control requirement in divisive "D" reorganizations.
- Dividend distribution prior to an F reorganization.
- Stock redemption pitfalls.
- AMT limit on personal credits.
- Sec. 401(k) nondiscrimination safe harbors.
- The disappearing supplemental child credit.
- What has happened to the IRA?
- Gift tax SOL prop. regs.
- Sale of development easement.
- No "insider" inurement finding reinstates charitable exemption.
- Pension plan loan was prohibited transaction.
- Reasonable compensation rules.
- Environmental remediation costs.
- Home office deductions after 1998.
- Reporting requirements of property transfers to foreign partnerships.
- Taxation of IRA distribution to a treaty country resident.
- U.S.-Canada social security benefits.
- Discounts for built-in gains.
- Wedding bells and filing requirements.
- ... A facts-and-circumstances determination.
- The new capital gains rules maze.
- The rescission principle.
- The 10-year carryback of SLLs.
- Limits on collection.
- Refund claims: getting money back.
- Build-to-suit exchanges.
- Insuring tax liabilities.
- S stock and charitable contributions.
- The distinction between business and nonbusiness income.
- Allocating investments to maximize after-tax return.
- Tax and accounting aspects of liquidating a partner's interest.
- Obtaining the personal financial specialist credential.
- AICPA comments on administration's corporate tax shelter proposals.
- Desktop to net with ease.
- Providing employee life insurance that qualifies as group-term life insurance.
- IRS Provides Procedures for Deferred Compensation.
- IRS Examines Effects of LILO Transactions.
- Reduction in Payments on Anniversary Date Did Not Convert Disability Pension into Retirement Income.
- IRS Provides Guidance on Waiver of Penalties for Certain EFT Deposits.
- Property Sale to Satisfy Debt to Ex-Spouse Was Not Incident to Divorce.