Vol. 30 No. 9, September 1999
Index
- LIFO recordkeeping and compliance.
- C reorgs. with preexisting ownership of target stock.
- Charitable split-dollar insurance transactions.
- State death tax credit in credit-shelter trust funding.
- A fundraiser is not an insider.
- Developer required to capitalize real estate taxes.
- IRS clarifies applicability of sec. 195 to business acquisitions.
- Affirmative use of entity structure in sourcing studies.
- IRA-owned FSCs.
- Subpart F treatment of hybrid branches and partnerships.
- Advertising and salary credits received from vendors.
- Golden parachute payments.
- Rule of 78's no longer acceptable.
- Updated rates for group-term life insurance costs.
- Reverse sales and use tax audits.
- What's next in South Central Bell?
- Significant recent developments in estate planning.
- Roth IRA final regs. offer clarity and guidance.
- Overcoming the Boggs dilemma in community property states.
- Tax practice quality control document.
- Unclaimed property audits.
- Establishing a Sec. 401(k) plan.
- ETA update.