Volume 18, Issue 11 (1987)
Impact of New Sec. 1060 on Purchase Price Allocations, Preacquisition Planning and Postacquisition Compliance Are Even More Important
Gary D. Garland
Tax Treatment of Long-Term Contracts After the TRA, New Accounting and Allocation Rules Create Bookkeeping Problems
Michael J. Tucker and Larry M. Parker
tax clinic
Roy B. Harrill
Real Estate After-Tax Rates of Return, Real Estate Investment Is Less Attractive Under the New Law
G. Timothy Haight and Kenneth J. Smith
Indebtedness Treated as “Payment” on Applicable Installment Obligations, New Anti-Abuse Rules May Be Unworkable
Joseph G. Walsh
Amortization of Discount on OID Bonds and Short-Term Obligations, A Review of the Current Legislation, Including the Tax Reform Act of 1986
Richard L. Panich and S. E. C. Purvis
tax trends
Nicholas J. Fiore
the tax adviser, Volume 18, Number 11, November 1987
American Institute of Certified Public Accountants
