Vol. 34 No. 8, August 2003
Index
- Determining FMV.
- Foreign Trust information reporting.
- Pension Preservation.
- ISOs.
- NMTC: can a leverage structure alleviate investors' concerns?
- Employer benevolent fund administration.
- Electing to treat a revocable trust as part of an estate.
- Are special school expenses a medical deduction?
- Expense or capitalize roof repairs?
- Private business aviation as an alternative to commercial airline travel.
- Corporate inversion planning strategies.
- Tax havens - shelter or shoulder?
- Allocating settlement proceeds in employment cases.
- Tax allocations for securities partnerships.
- A case for updating P.L. 86-272.
- Split-dollar life insurance alert!(tax changes under Sarbanes-Oxley Act of 2002)
- Tax and pension claims in bankruptcy.
- Purchasing, leasing and developing software.
- Accountable plans, reimbursements and per-diem allowances.
- TEC initiatives.
- Addendum.
- Case study: the JCT's Enron report sheds light on the book vs. tax debate.
- Postliquidation payment on loans guaranteed by a shareholder.
- Prearranged stock transfers qualify under Sec. 351.
- Software enhancements lacked requisite innovation and scientific experimentation for R&D credit.
- 15-year amortization for covenant not to compete in redemption acquisition.
- Refund claims involving a Saturday, Sunday or legal holiday.