Vol. 31 No. 3, March 2000
Index
- Congress repeals installment reporting for accrual taxpayers.
- IRS issues new procedure for automatic accounting period changes.
- La Crosse Footwear Further Limits Benefit of Bargain Inventory Purchases.
- Service rules attribute reduction under Sec. 108(b) on a consolidated basis.
- IRS finalizes regs. on FICA taxation of nonqualified deferred compensation.
- Final regs. for trust status as foreign or domestic.
- Temporary regs. modify definition of "grantor" for grantor trust purposes.
- IRS finalizes regs. on public disclosure and inspection of tax-exempt organization's documents.
- USFreightways supports IRS no "one-year rule" stance.
- Federal Circuit allows cash-method issuer to deduct interest payments before due date.
- Rev. Rul. suggests strategic partnership failure to book-up.
- S corp. targets and sec. 338(h) (10) update.
- Current corporate income tax developments.
- Tax practice standards for the new millennium.
- New refund opportunities for prior casualty and theft losses.
- SRTPs to become enforceable.
- Evaluating a deferred compensation plan.
- "Reasonable cause" exception for failure to pay employment taxes requires examination of a taxpayer's total financial situation.