Vol. 35 No. 4, April 2004
Index
- Abusive life insurance in retirement plans.
- Business purpose requirement.
- Change in depreciable life is accounting-method change.
- Increased cashflow for real estate owners.
- Sec. 355's expansion exception extended.
- Plan loan final regs. ease some restrictions.
- IRS curbs use of Crummey powers.
- Form 990: more than just a tax return.
- Qualifying for the reduced rate on NII.
- Final regs. on capitalization of intangibles.
- S Corp. can deduct cost of private jet use.
- Unmarried parents could waive child exemption.
- When is LLC income SE earnings?
- Partnership's like-kind exchange dilemma?
- Revisiting sec. 704(c).
- Tax planning after AMT reform.
- Taxation of damages from securities lawsuits.
- Current corporate income tax developments.
- Extracting value from closely held corporations.
- IRS announces a "breakthrough" plan.
- ITIN application changes.
- Procedures for obtaining return copies and information.
- Some contested liability trusts now listed transactions.
- Structuring corporate payments to shareholder-employees to avoid a second class of stock.
- Timing restrictions do not apply to distributions of rollover contributions.
- Environmental remediation costs ineligible for claim-of-right treatment.
- SESOP may repurchase stock distributed in IRA rollover.