Noncompete agreement entered into contemporaneously with stock redemption
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Proposed change to continuity-of-shareholder-interest requirement in acquisitive reorganizations
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Change in accounting method for trade discounts
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Use of Sec. 351 may produce favorable result
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New temporary and proposed regulations on business hedging transactions
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Information Returns: Payee's Social Security Number Required for Payments to Sole Proprietors
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Short-period loss resulting from tax year change by non-S PSCs
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Continuity of ownership requirement for tax-free reorganizations
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Noncompete agreement entered into contemporaneously with stock redemption
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Control requirement in divisive "D" reorganizations
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Dividend distribution prior to an F reorganization
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Accrual method required for pledges to tax-exempt organizations
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