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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Proposed procedures for simplifying employer-provided cell phone substantiation rules. |
Coley, Michael |
|
Nov 1, 2009 |
1329 |
| Electing to accelerate AMT and research credits in lieu of bonus depreciation. |
Chang, Anne |
|
Nov 1, 2009 |
1350 |
| Sec. 1245 recapture rules can apply to stock. |
Kashlinskaya, Alla R.; Zent, Brenda L. |
|
Jun 1, 2009 |
1855 |
| Depreciation options for avoiding corporate AMT adjustments and preferences. |
Ellentuck, Albert B. |
|
May 1, 2009 |
1181 |
| Tax considerations for buying and selling property with a burdensome lease. |
Maples, Larry; Turner, Mark; Howard, Beth |
|
Apr 1, 2009 |
2306 |
| Magazine article not a penalty defense. |
Thompson, Steven C. |
|
Mar 1, 2009 |
677 |
| Sec. 168(k)(4) credit in lieu of bonus depreciation. |
Arkin, Steven |
|
Mar 1, 2009 |
2038 |
| IRS issues guidance on electing out of 50% additional first-year depreciation. |
Donovan, Jack; Rohrs, Jane |
|
Jan 1, 2009 |
1635 |
| Depreciate property in like-kind exchanges consistently: practitioners must give special scrutiny and apply new depreciation matching rules. |
Stevens, Michael G. |
|
Nov 1, 2008 |
3344 |
| Lack of records equals recapture. |
Reichert, Charles J. |
|
Sep 1, 2008 |
594 |
| Converting a residence to rental property. |
Ellentuck, Albert B. |
|
Jul 1, 2008 |
1771 |
| GCC currencies & the euro. |
Smith, Pamela Ann |
|
Jun 1, 2008 |
2660 |
| Business incentives: recent legislation provides bonus depreciation and enhanced expensing. |
Josephs, Stuart R. |
|
Jun 1, 2008 |
841 |
| House Agreement Reached On Stimulus Package. |
|
|
Feb 6, 2008 |
698 |
| U.S. Supreme Court Confirms That Voluntary Remediators May Pursue Other PRPs For Cost Recovery Under CERCLA. |
|
|
Jun 22, 2007 |
766 |
| Cost-segregation studies: good news for clients. |
Koch, Karen J. |
|
Sep 1, 2006 |
1286 |
| Pay telephone investor denied depredation deduction and disabled access credit. |
Crooks, Daniel A. |
|
Sep 1, 2006 |
787 |
| The current account and dollar depreciation. |
|
|
Mar 1, 2006 |
344 |
| Calculating depreciation on a like-kind exchange or an involuntary conversion: temporary regulations have modified the rules for computing depreciation on exchanged or converted property. This article focuses on the use of the optional tables for like-kind exchanges and involuntary conversions. |
Mason, J. David |
|
Jan 1, 2006 |
3655 |
| Repeal the Bush tax increase. |
Judd, Kenneth L. |
|
Nov 1, 2005 |
517 |
| Home office qualifies as residential rental property. |
O'Driscoll, David |
|
Sep 1, 2005 |
551 |
| The ins and outs of recapture. |
Grace, Debra M. |
|
Aug 1, 2005 |
3018 |
| The ins and outs of recapture. |
Grace, Debra M. |
|
Jul 1, 2005 |
4061 |
| Truckstops fail floor-space test for 15-year recovery period. |
O'Driscoll, David |
|
Jul 1, 2005 |
804 |
| Depressing depreciation in tax code. |
Cosme, Manuel |
Brief Article |
May 2, 2005 |
509 |
| Tax planning for land preparation costs. |
Anderson, Susan E. |
|
May 1, 2005 |
2877 |
| Company planes: the AJCA extends bonus depreciation, but grounds Sutherland lumber. |
McGuire, Shelly |
|
Feb 1, 2005 |
904 |
| 15-year recovery period for certain restaurant property. |
Rohrs, Jane |
|
Jan 1, 2005 |
135 |
| Seven-year recovery period for motorsports racetrack complexes. |
Rohrs, Jane |
|
Jan 1, 2005 |
183 |
| Avoiding ordinary income on the sale or exchange of depreciable property to a corporation. |
Ellentuck, Albert B. |
|
Jan 1, 2005 |
863 |
| Bonus depreciation extension for certain aircraft (excluding the transportation industry). |
Rohrs, Jane |
|
Jan 1, 2005 |
288 |
| 15-year recovery period for certain qualified leasehold improvements. |
Rohrs, Jane |
|
Jan 1, 2005 |
322 |
| Defining depreciation limits on qualified non-personal-use trucks and vans. |
Blumenthal, Steven |
|
Dec 1, 2004 |
641 |
| Cost segregation applied: a taxpayer can substantially increase cash flow by segregating property costs. |
Falk, Charles E. |
|
Aug 1, 2004 |
4622 |
| Practical application of the new MACRS depreciation regs. |
Staudenraus, Sarah |
|
Jun 1, 2004 |
1652 |
| Change in depreciable life is accounting-method change. |
Kane, Robert F. |
|
Apr 1, 2004 |
1056 |
| IRS issues directive dealing with depreciation on restaurant equipment. |
Stump, Mitchell |
Brief Article |
Apr 1, 2004 |
212 |
| Post-JGTRRA racehorse ownership. |
Talbott, John |
|
Feb 1, 2004 |
1312 |
| First-year bonus depreciation temp. regs. |
Koppel, Michael D. |
|
Dec 1, 2003 |
1163 |
| IRS issues guidance on additional bonus depreciation allowance. |
|
Brief Article |
Dec 1, 2003 |
52 |
| Depreciating post-1986 MACRS property on a change in use. |
Reilly, Kevin F. |
|
Nov 1, 2003 |
1141 |
| Real estate depreciation recapture. |
Reilly, Kevin F. |
|
Nov 1, 2003 |
932 |
| Luxury automobile exclusion regs. |
Beck, Allen M. |
|
Oct 1, 2003 |
893 |
| Post-JGTRRA bonus depreciation. |
Beck, Allen M. |
|
Oct 1, 2003 |
1016 |
| Questions to the tax desk. |
Phillips, Bernie |
|
Sep 1, 2003 |
760 |
| Depreciation method changes. |
O'Connell, Frank J., Jr. |
|
Sep 1, 2003 |
747 |
| Taxpayers have until Dec. 31, 2003 to elect out of mid-quarter convention for 2001. |
O'Driscoll, David |
|
Sep 1, 2003 |
442 |
| Private business aviation as an alternative to commercial airline travel. |
Wingate, Linda |
|
Aug 1, 2003 |
3381 |
| New law. |
Phillips, Bernie |
|
Aug 1, 2003 |
730 |
| What's driving the dollar? |
|
Brief Article |
Aug 1, 2003 |
237 |
| Treating rotable spare parts as depreciable assets. |
Smith, Annette B. |
|
Jul 1, 2003 |
865 |
| Planning for an installment sale involving depreciation recapture. |
Ellentuck, Albert B. |
|
Jul 1, 2003 |
722 |
| IRS consent not required for property classification change. |
O'Driscoll, David |
|
May 1, 2003 |
844 |
| Dollar depreciation and the current account. |
|
Brief Article |
Feb 1, 2003 |
312 |
| Avoiding the AMT depreciation adjustment. |
Ellentuck, Albert B. |
|
Jan 1, 2003 |
787 |
| Post-9/11 depreciation. (Fast Tax Facts 2002). |
|
Brief Article |
Nov 1, 2002 |
86 |
| Cost segregation can save building owners thousands. (Insiders Outlook). |
Wieder, Marc |
Brief Article |
Sep 11, 2002 |
860 |
| Wasting assets do not generate BIG under Sec. 382. (Gains & Losses). |
Quinn, Joseph |
|
Sep 1, 2002 |
534 |
| Depreciation of greens and tees. |
Bakale, Anthony |
|
Aug 1, 2002 |
486 |
| September 11 tax relief: electing out of mid-quarter depreciation. |
Bakale, Anthony |
|
Aug 1, 2002 |
529 |
| When is a building not a building. |
Bakale, Anthony |
|
Aug 1, 2002 |
853 |
| States, localities respond to Federal stimulus legislation. |
Smith, Annette B. |
|
Jul 1, 2002 |
779 |
| Bonus depreciation eligibility computation rules. |
Smith, Annette B. |
|
Jul 1, 2002 |
1791 |
| Owners turning to cost segregation for tax savings. |
|
Brief Article |
Jun 26, 2002 |
773 |
| Depreciation detailed: more highlights from the 2002 Tax Act. (Federal Tax). |
Josephs, Stuart R. |
|
Jun 1, 2002 |
1363 |
| Cost segregation: a genuine tax savings strategy. |
Lerman, Jerry L. |
|
Apr 1, 2002 |
769 |
| Job Creation and Worker Assistance Act of 2002. |
Karlinsky, Stewart S. |
|
Apr 1, 2002 |
679 |
| Grass not greener after IRS ruling. (Tax). |
Stump, Mitchell |
Brief Article |
Feb 1, 2002 |
2282 |
| Non-sufficient proof of obsolescence in tax assessment. (Case in Brief). |
|
Brief Article |
Jan 1, 2002 |
267 |
| Failure to properly elect out of MACRS. |
Kautter, David J. |
|
Jan 1, 2002 |
552 |
| District court disagrees on depreciation recovery period for gathering system. |
Kautter, David J. |
|
Jan 1, 2002 |
768 |
| Cost segregation study can lead to tax savings. (Insiders Outlook). |
Tipograph, Neil H. |
|
Dec 19, 2001 |
647 |
| Depreciating property following a like-kind exchange. (Case Study). |
Ellentuck, Albert B. |
|
Nov 1, 2001 |
897 |
| Time to revisit HCA. |
Moore, Philip E. |
|
Oct 1, 2001 |
1275 |
| Depreciation method changes allowed without IRS consent. |
O'Connell, Frank J., Jr. |
|
Sep 1, 2001 |
1347 |
| Life after Hospital Corp. of America. |
Bakale, Anthony |
|
Aug 1, 2001 |
1768 |
| Depreciation of like-kind exchange property after Notice 2000-4. |
Levy, Richard L. |
|
Jun 1, 2001 |
3805 |
| Deloitte: Change Depreciation for Real Estate. |
Marshall, Jeffrey |
Brief Article |
Jan 1, 2001 |
263 |
| Depreciation of Lear Jet is not a business expense. |
Lynch, Michael |
|
Dec 1, 2000 |
348 |
| Is your client's leased property depreciable? The IRS may not think so. |
Sawyer, Edward E.; Dee, Terrance A. |
|
Dec 1, 2000 |
3390 |
| Basis in replacement property from like-kind exchanges. |
Moore, Philip E. |
|
Oct 1, 2000 |
823 |
| Removal costs held deductible. |
Passman, Maury |
|
Jul 1, 2000 |
737 |
| Size matters to the IRS. |
Lebow, Marc I. |
|
Jul 1, 2000 |
576 |
| Solving the Functional Obsolescence Calculation Question? |
Laronge, Joseph A. |
|
Jul 1, 2000 |
5849 |
| Depreciation of property acquired subject to secs. 1031 and 1033. |
Martin, Kathleen K. |
|
Apr 1, 2000 |
698 |
| Estimating Depreciation for Infrequently Transacted Assets. |
Ellsworth, Richard K. |
|
Jan 1, 2000 |
4284 |
| HCA acquiescence clarifies building depreciation. |
McPherron, Cecil |
|
Dec 1, 1999 |
389 |
| Installment sales of depreciable property to related parties. |
Brodnax, Frank E. |
|
Oct 1, 1999 |
709 |
| Componentization of depreciable assets and new procedures for changing depreciation methods. |
Loychik, Lisa M. |
|
Aug 1, 1999 |
884 |
| Partnership depreciation trap. |
Eisner, Richard A. |
|
Aug 1, 1999 |
682 |
| Who is Shouldering the Burden of Transition? An Analysis of Depreciation Rates in Russian Industry(*). |
Linz, Susan J. |
Statistical Data Included |
Jun 22, 1999 |
17282 |
| A practical guide to evaluating the functional utility of warehouses. |
McKnight, Douglas |
|
Jan 1, 1999 |
3476 |
| Nursing home qualifies as residential real property. |
Campbell, Geoffrey W. |
|
Oct 1, 1998 |
710 |
| 1998 luxury auto depreciation limits. |
Flesher, Tonya K. |
Brief Article |
Aug 1, 1998 |
176 |
| Taxation of the sales of real property after the TRA '97. |
Sobol, Horacio |
Brief Article |
Apr 1, 1998 |
405 |
| Accrued depreciation redefined and reordered. |
Derbes, Max J., Jr. |
|
Apr 1, 1998 |
7084 |
| Empirical analysis of the breakdown method of estimating physical depreciation. |
Wolverton, Marvin L. |
|
Apr 1, 1998 |
3693 |
| Final regs. on allocating depreciation recapture among partners. |
Debree, James |
|
Mar 1, 1998 |
534 |
| Adjusting depreciation allowable - for depreciation allowed. |
|
|
Oct 1, 1997 |
513 |
| Living with SFAS 121: how to avoid (or record) an asset writedown. |
Zucca, Linda J. |
|
Sep 1, 1997 |
1709 |
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