Vol. 48 No. 4, July 1996
Index
- U.S. Taxation of International Mergers, Acquisitions, and Joint Ventures.
- Section 162(m) "outside director" sample questionnaire.
- An exegesis of the Multistate Tax Commission nexus guideline: the physical presence requirement.
- State tax treatment of net operating loss carryovers in corporate acquisitions.
- Notice 96-18: interest netting study.
- TEI response to IRS questionnaire on the Appeals Large Case Program.
- IRS budget should be restored.
- Extension of research tax credit and education assistance exclusion.
- Proposed section 863(b) regulations: sourcing of income from export sales.
- Minutes of TEI-MTC liaison meeting.
- Reporting of tax account activity in Quebec.