This digital document is an article from The Tax Adviser, published by American Institute of CPA's on November 1, 1997. The length of the article is 6807 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: The IRS issued temporary regulations, notices, and letter rulings in 1997 on welfare benefits and compensation issues. Temporary regulations under IRC section 6071 provide guidance on reporting of the excess benefits excise tax payable where a nonprofit organization payment or compensation results in violation of the private inurement rules. Other notable issues include long-term care, vacation pay liability and section 351, employee relocation deductions, and post-purchase severance pay deductions.
Citation Details Title: Current developments in employee benefits. (part 1) Author: Deborah Walker Publication:The Tax Adviser (Magazine/Journal) Date: November 1, 1997 Publisher: American Institute of CPA's Volume: 28 Issue: n11 Page: 708(8)