Vol. 42 No. 6, November 1990
Index
- The use of "boot" in B-type reorganizations.
- Understanding the excise tax on ozone-depleting chemicals.
- Compliance with the uniform capitalization rules: a study involving smaller manufacturers and resellers.
- Proposed regulations concerning the economic performance requirement under Section 461(h) of the Internal Revenue Code.
- Accounting method changes under Rev. Rul. 90-38.
- Proposed adjusted current earnings regulations.
- Revised form 5471.
- Proposed regulations under Section 1031.
- Pending Canadian income tax issues.