1998 Washington Trip Papers

• CA State Bar Taxation Section - 1998 Washington, DC Delegation - Directory
• Comments Regarding Notice 98-5, by Mark D. Bradford.
• Employment Taxes - Clarify Procedures for Interest-Free Adjustment of Employment Taxes after Enactment of Section 7436, United States Internal Revenue Code of 1986, As Amended, by Barry L. Guterman.
• Fundamental Tax Reform - Proposals Relating to Treatment of Wages and Other Compensation, by Robert K. Johnson and Janice M. Kroll.
• Increasing Taxpayer Compliance - a Discussion of the Negligence Penalty, by John W. Ambrecht and Dr. Ralph Daniel.
• Introduction to the Los Angeles County Bar Association Taxation Section
• Nonqualified Preferred Stock - a Proposal for Guidance under Internal Revenue Code Sections 351, 354, 355, and 1036, by Samuel Israel.
• Personal Residence Depreciation Recapture - a Proposal for Elective Treatment, by Jason Andrews.
• Proposal for a Published Notice Clarifying how New Capital Gains Rates are Treated in Section 664 Charitable Remainder Trusts, by Ingrid P. Mittermaier.
• Proposal to Clarify the Treatment of the Installment Sale and Qualified Stock Purchase Rules in Connection with S Corporation Acquisitions, by Timothy Burns and Joseph De Angelis.
• Qualified Preretirement Survivor Annuity Benefits - Proposal to Clarify Exemptions from Notice, Election and Consent Rules, by James C. Paul.
• Recommendation to Create an Entertainment Industry Method of Accounting that Would Permit Accrual Basis Taxpayers, by Stephen Solomon.
• S Corporation - Late Filed Elections - Proposal for Guidance under Section 1362 of the Internal Revenue Code of 1986, As Amended, by Paul T. Kestenbaum.
• The Family-Owned Business Exclusion - Proposal for Guidance under Section 2033A of the United States Internal Revenue Code of 1986, As Amended, by Lisa C. McArthur.
• Use of Electronic Media under the Employee Retirement Income Security Act, by Jill A. Rohlfs.

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