Vol. 31 No. 2, February 2000
Index
- Appraisal requirement for charitable deduction.
- Employee benefits and business combinations.
- IRS provides boost to trust-preferred securities.
- Reduced value for gift and estate taxes.
- Fair Is fair.
- New IRS penalties target compensation of charities' executives.
- Telecommuting employees and the amended home office deduction rules.
- Untidy wrappings - treatment of package design costs.
- Canadian taxpayer's residency questioned based on "center of vital interest".
- DHL - international transfer pricing wake-u call.
- New IRS guidelines clarify mark-to-market rules.
- What a difference a day makes.
- Personal use of airplane.
- Reasonable compensation for closely held corporations.
- Trade date determines taxability of commission income.
- Internet is not tax-free.
- Strategies for reducing property taxes.
- Integrated estate planning with foreign-situs trusts.
- IRS alternative dispute resolution initiatives.
- Allocating COD income.