Vol. 50 No. 5, September 1998
Index
- Evaluated receipts settlement (ERS) and tax compliance.
- The effect of the IRS Restructuring and Reform Act of 1998 on federal income tax controversies.
- The second-generation limited liability company.
- Push-down accounting and alternatives: risks and opportunities in corporate consolidations.
- The use of litigation risk assessments to help make informed case management decisions.
- IRS mission statement.
- Nonqualified preferred stock.
- Announcement 98-78: employee meals settlement.
- Notice 98-29: optional forms of benefits under defined contribution plans.
- Use of GAAP to compute the earnings and profits of controlled foreign corporations.
- Electronic commerce and Canada's tax administration.