Articles from Tax Executive (November 1, 1991)

Title	Author	Type	Words
A guide to the new proposed regulations under Sections 367(a) and (b).	Pellervo, Duane H.		11307
Advance pricing agreements: practical issues to consider in determining whether to pursue one.	Patton, Michael F.		5056
Comments on proposal to exempt dormant subsidiaries from Form 5471 filing requirement.			595
Comments on proposed earnings stripping regulations under Section 163(j).			4992
Comments on proposed information reporting penalty regulations.			4376
Comments on proposed notional principal contract regulations.			2925
Comments on transfer pricing penalty under Section 6662(e).			4530
IRS offset program: a case study.	Francis, Leonard F.		1485
Nonqualified deferred compensation plans backed by rabbi trusts are gaining popularity.	Knight, Lee G.		3545
Supplemental comments on the use of GAAP to calculate the earnings and profits of foreign corporations.			1501
TEI appoints IRS executive commissioner its new executive director; Michael J. Murphy to assume post by March 1.			415
TEI comments on Section 482 penalty, notional principal contracts, earnings stripping, and information reporting penalties.			2151