Vol. 49 No. 6, November 1997
Index
- The new anti-Morris trust and intragroup spin provisions.
- Cyberspace transactions present interesting international, state and local tax issues.
- Incentive stock options revisited.
- Managing workforce diversity.
- Maryland procurement regulations on use of affiliates to avoid taxation on income from state contracts.
- Proposal to shift burden of proof.
- Amortization of intangibles under sections 167 and 197.
- Section 1059A regulations relating to the basis of property imported into the United States.
- Proposal for the treatment of class 13 assets.