| Taxes: The Tax Magazine 1992 |
| Title | Subject | Authors |
|---|
| A CCH exclusive interview with Ken Gideon. (Commerce Clearing House Inc., former Assistant Secretary of the Treasury for Tax Policy) (Interview) | Business | |
| Adjusting the foreign tax credit for an economic recession. | Business | Donald T. Williamson, Zebulon Law |
| Allocating partnership liabilities. | Business | Terence Floyd Cuff |
| An alternative to the safe-harbor rules under the 704(b) regulations. (allocation in partnership) | Business | John J. O'Neill |
| A reconsideration of effective marginal tax rates after recent tax reform. | Business | James A. Fellows, Linda L. Johnson |
| Beneficial uses of foreign entities and structures in tax planning for the U.S. multinational company. (45th Annual Federal Tax Conference of The University of Chicago Law School) | Business | Lowell D. Yoder, David R. Ryder, Sandra P. McGill |
| COLAs that don't taste the same and don't satisfy. (cost-of-living adjustments to tax litigation attorney's fee awards) | Business | Steven L. Staker |
| Congress rolls out new rules for rollovers. | Business | |
| Consistency and the taxation of financial products. (45th Annual Federal Tax Conference of The University of Chicago Law School) | Business | Reed H. Shuldiner |
| Converting home equity into cash: a comparative analysis of reverse mortgages and sale-leasebacks. | Business | Daniel P. Murphy |
| Corporate estate freeze valuation rules under the proposed Section 2701 regulations. | Business | John M. Beehler |
| Corporate sponsorship: the IRS opens Pandora's box. | Business | Janet M. Buehler, Durga Mallampalli |
| Duty through the eye of the withholder. | Business | Michael J.A. Karlin, Paul A. Sczudlo, Thomas S. Wisialowski, John W. Darcy |
| Emerging doctrines in the tax treatment of environmental cleanup costs. (45th Annual Federal Tax Conference of The University of Chicago Law School) | Business | Thomas H. Yancey |
| Exempt organizations: business and other activities in an uncertain world. (45th Annual Federal Tax Conference of The University of Chicago Law School) | Business | Walter B. Slocombe |
| Final estate freeze rules "simplify" subtraction method. | Business | Hamlin C. King |
| Final regulations on return preparers' penalties: IRS refuses to deal, preparers' fears prove to be real/penalty roulette - roll the wheel/who knows how the courts will feel? | Business | Sheldon I. Banoff, Harvey L. Coustan |
| Final regulations provide issuers of tax-exempt bonds with guidance on reimbursements. | Business | Steven H. Sholk |
| Foreign currency transactions under the section 988 regulations. | Business | Marylouise Dionne, Stephen R. Orme |
| Future directions of U.S. international tax policy. (45th Annual Federal Tax Conference of The University of Chicago Law School) | Business | Alan J. Wilensky |
| High income nonfilers can preclude criminal prosecution through voluntary disclosure. | Business | Robert C. Webb |
| Indopco & Newark: defining the intangible "asset" in the larger cost recovery context. (45th Annual Federal Tax Conference of The University of Chicago Law School) | Business | Michael R. Schlessinger |
| IRA computations required of social security recipients. (individual retirement accounts) | Business | |
| IRS guidance makes it prime time to deduct points. | Business | |
| Leasehold improvements present AMT opportunities for corporate taxpayers. (alternate minimum tax) | Business | Dennis J. Gaffney, Brian L. Laverty |
| Lessening the "blow" of Hurricanes Andrew and Iniki. | Business | |
| Loss disallowance regulations Act III - has the final curtain fallen? | Business | Michael G. Brandt, Steven J. Joffe |
| Maximizing the effectiveness of the annual gift exclusion. | Business | Richard W. Harris, Steven W. Jacobson |
| Measuring discharge of indebtedness income from debt modification. | Business | Richard J. O'Connor |
| Mixing-bowl transactions and the partnership disguised sale regulations. (includes related article on proposed regulations for intercompany transfer pricing and cost sharing) | Business | Christian M. McBurney |
| "Money" and "property (other than money)": an exploration of "amount realized" under section 1001(b). (45th Annual Federal Tax Conference of The University of Chicago Law School) | Business | George W. Craven |
| New 382(1)(5) and (1)(6) regulations provide relief in certain corporate bankruptcy restructurings. | Business | Kenneth J. Malek, William R. Thomas |
| Nonbusiness credits: a proposal for change based on break-even analysis. | Business | Diane A. Riordan, Scott N. Cairns |
| Non-cash payments to farm workers to avoid FICA taxes - is the IRS cracking down? | Business | Gary L. Maydew |
| One class of stock. (for S corporations) (45th Annual Federal Tax Conference of The University of Chicago Law School) | Business | Terence Floyd Cuff |
| Planning alternatives to the earnings stripping provisions of section 163(j). | Business | Andrea Shaham-Mandell |
| Planning under U.S. expense allocation rules. (45th Annual Federal Tax Conference of The University of Chicago Law School) | Business | Joseph L. Andrus |
| Proposed section 482 Regs. adopt comparable profit interval requirement. | Business | Alan S. Lederman, Bobbe Hirsh |
| Rethinking the tax aspects of debt restructuring. (45th Annual Federal Tax Conference of The University of Chicago Law School) | Business | Peter C. Canellos |
| RJR Nabisco securities: 1991 tax issues. | Business | Ward Miller |
| S corporation basis and distributions addressed by proposed IRS regulations. | Business | William J. Dunn, Samuel P. Starr |
| Should your clients lease or buy their car? | Business | Jack Robison, Richard S. Mark, Tad Miller |
| Supreme Court clarifies perimeters of state tax jurisdiction. | Business | Arthur R. Rosen |
| Supreme Court's ruling in Indopco limits deductibility of takeover expenses. | Business | Brian R. Greenstein, Mark B. Persellin |
| Taxation of back pay awards under Title VII: Supreme Court decides U.S. v. Burke. | Business | David G. Jaeger |
| Tax issues and trends: a roundtable discussion of the CCH Tax Advisory Board. (Commerce Clearing House Inc.) (Panel Discussion) | Business | |
| The emerging use of the limited liability company. | Business | Kenneth L. Harris, Francis J. Wirtz |
| The limited partnership: an ideal vehicle for start-up ventures. | Business | Wayne D. Reid |
| The many guises of preferred stock. (45th Annual Federal Tax Conference of The University of Chicago Law School) | Business | William R. Welke, Jeffrey T. Sheffield |
| The new hospital audit hit list: an analysis of the revised tax-exempt hospital audit guidelines. | Business | Kenneth L. Levine |
| The new (IRS) bestseller - the Consolidated Penalty Handbook. | Business | Karen V. Kole |
| The new separate line of business regulations. | Business | Richard S. Leaman |
| The realization doctrine after Cottage Savings. (45th Annual Federal Tax Conference of The University of Chicago Law School) | Business | Thomas L. Evans |
| The treatment of intangible property rights in international tax planning. (45th Annual Federal Tax Conference of The University of Chicago Law School) | Business | James P. Fuller |
| The uncertain potential of tax simplification. (Panel Discussion) | Business | |
| Treasury issues replacement regs. on one class of stock. | Business | Ronald M. Mankoff |
| Trust estate freeze valuation rules under the final section 2702 regulations. | Business | John M. Beehler |
| Using the rationale of Reg. s. 25.2702-6 in other estate tax computations. | Business | Boyd C. Randall, Robert L. Gardner, Dave N. Stewart |
| When will the IRS grant relief for an inadvertent termination of an S corporation election? | Business | Cherie J. O'Neil, Shirley Dennis-Escoffier, Edward R. Gray |
| Will the exclusionary rule become extinct in civil tax cases? | Business | Ronald A. Stein |
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