Vol. 31 No. 6, June 2000
Index
- Information letters.
- Installment Method Repeal.
- Practitioner authorization.
- State Tax Nexus.
- Do service providers have inventoriable merchandise?
- Partnership's sale of contributed corporate stock may be a trap for the unwary.
- QTIPing an IRA.
- Use of notes with GRATs or GRUTs.
- Final regs. on excise tax treatment of prepaid telephone cards.
- IRS issues corporate sponsorship prop. regs.
- Deductibility of environmental remediation costs.
- Does the form of malpractice insurance control the deductibility of the premium?
- "Check-the-box" prop., regs. - extraordinary transactions could cause extraordinary results.
- Revenue Ruling allows deduction for asset removal costs.
- Constructive sales treatment for appreciated financial positions.
- Partnership's ownership of residence does not deny sec. 121 exclusion.
- Calculating the value of insolvency.
- Tax Court applies sec. 1041 nonrecognition provisions to stock redemption.
- Taxation of contingent attorney fee awards.
- Final regs. provide guidance on S corp. treatment of COD income.
- State developments in intangible property.
- The status of the "independent investor" test in reasonable compensation determinations.
- U.S. estate tax exposure for foreign nationals.
- Recent developments in QPRTs and QTIPs.
- Tax discussions online.
- Clarification.
- Managing sales and use tax compliance and administration with self-audits and managed compliance agreements.
- Applying the rules governing distributions of marketable securities.
- IRS Issues Guidance on Application of New Sec. 453(a) (2) to Installment Sales.
- Estate was entitled to deductions for reimbursed gift taxes that heirs paid.
- Employer's travel deduction not limited to amount reportable by employees.
- Replacement Property Disposition after ESOP Sale Results in Recognition of Deferred Gain.