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Previous	OP 1695/2004/101/2-1 New Temp. Regs. on allocation of foreign tax credits present planning opportunities	OP 1695/2004/101/2-2 Recent corporate scandals focus attention on tax treatment of stock losses	OP 1695/2004/101/2-3 Using exempt organizations as tax shelter accommodation parties is not exempt from problems	OP 1695/2005/102/1 AJCA replaces tax incentive for exports with domestic production tax break and a one - time DRD	OP 1695/2005/102/4 New tax shelter decisions present further problems for the IRS	OP 1695/2005/102/5-1 New procedure on taxation of dual - use property governs interaction of Section 121 and 1031	OP 1695/2005/102/5-2 Proposed regulations on cross - border mergers will add much flexibilityin planning	Next

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Biblioteca del Instituto de Estudios Fiscales

AJCA replaces tax incentive for exports with domestic production tax break and a one - time DRD by Alan S. Lederman and Bobbe Hirsh