Search

The article focuses on aggregation rules affecting foreign-owned companies operating in the U.S. It discusses how the size and activities of U.S. subsidiaries of multinational corporations can impact their eligibility for certain federal tax benefits. It also highlights the relevance of aggregation rules in areas such as tax accounting methods, business interest deduction, and capitalization rules.

Presents an article on gunkholing or sailing. Description of the Sportsmen's Yacht Club in Antioch, California; Details of the trip in a motorized camping skiff; Gifts received from the participants of the small boat adventure.

Focuses on sailing. Details of a story on a favorite row; Description of the Mannington Meadows lake in Philadelphia, Pennsylvania.