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Articles
1-204 out of 204 article(s)
| Title |
Author |
Type |
Date |
Words |
| Belgium : The Commission approves a new Spanish scheme for the early depreciation of assets acquired via finance leases. |
|
Brief article |
Nov 21, 2012 |
292 |
| Depreciation and changes in use of real property. |
Pitt, Andrew J. |
|
Oct 1, 2012 |
1757 |
| Taiwan's machine tool makers see earnings improve on devaluation of NT$ in Q2. |
Liu, Ken |
|
Sep 24, 2012 |
551 |
| From resident to landlord: depreciating a former personal residence: the combination of an economic recession, a mortgage crisis and an aging population has led to a large number of homeowners recently becoming landlords. |
Rowe, Daniel |
|
Sep 1, 2012 |
1119 |
| Is the value of cost segregation depreciating? |
Blazek, Mark W. |
|
Aug 1, 2012 |
2009 |
| Post-deal depreciation: impact of certain nonrecognition transactions. |
Smith, Annette B. |
|
Jul 1, 2012 |
1247 |
| Tax court disallows cost segregation of apartment building components. |
|
|
Jul 1, 2012 |
332 |
| 100% bonus depreciation and the corporate election to increase the minimum tax credit limitation. |
Williamson, Donald; Jacoby, Philip |
|
Nov 1, 2011 |
4523 |
| Business autos and 100% bonus depreciation. |
Nevius, Alistair M. |
|
Oct 1, 2011 |
641 |
| Some implications of 100% bonus depreciation. |
Wong, Alan |
|
Oct 1, 2011 |
1753 |
| High-speed rail chairman urges extension of franchise period. |
Liu, Philip |
Brief article |
Sep 6, 2011 |
290 |
| Claiming bonus depreciation on self-constructed long production period assets. |
Bakale, Anthony S. |
|
Aug 1, 2011 |
2154 |
| Section 179 expensing for noncorporate lessors. |
Bonner, Paul |
|
Jul 1, 2011 |
810 |
| Sec. 168(k)(4) - credit in lieu of bonus depreciation. |
Brosseau, Alex |
|
Mar 1, 2011 |
1690 |
| 2010 Small Business Jobs Act: good for big business: law expands general business credits, section 179 expensing, bonus depreciation. |
Sayuk, Douglas M.; Fricke, Matthew H.; Dugger, Shamen R. |
|
Dec 1, 2010 |
2463 |
| ABC Coatings, Inc.: equipment replacement analysis.(Instructor's Note) |
Maheshwari, Sharad; McLain, P. Michael; Stretcher, Robert |
Case study |
Nov 1, 2010 |
1273 |
| Electing to accelerate AMT and research credits in lieu of bonus depreciation. |
Chang, Anne |
|
Nov 1, 2009 |
1350 |
| Proposed procedures for simplifying employer-provided cell phone substantiation rules. |
Coley, Michael |
|
Nov 1, 2009 |
1329 |
| The valuation of tax shields induced by asset step-ups in corporate acquisitions. |
Groh, Alexander P.; Henseleit, Christoph |
|
Sep 22, 2009 |
8846 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| IREM policy and legislative activity. |
Druckman, Amanda |
|
Jul 1, 2004 |
802 |
| 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 |
| Post-JGTRRA racehorse ownership. |
Talbott, John |
|
Feb 1, 2004 |
1312 |
| First-year bonus depreciation temp. regs. |
Koppel, Michael D. |
|
Dec 1, 2003 |
1163 |
| 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 |
| Depreciation after the 2003 tax act--Part 1. |
Cash, L. Stephen; Dickens, Thomas L. |
|
Oct 1, 2003 |
1392 |
| 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 |
| What's driving the dollar? |
|
Brief Article |
Aug 1, 2003 |
237 |
| Private business aviation as an alternative to commercial airline travel. |
Wingate, Linda |
|
Aug 1, 2003 |
3381 |
| New law. |
Phillips, Bernie |
|
Aug 1, 2003 |
730 |
| 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 |
| Capital gains taxation levels. (In Session). |
Druckman, Amanda |
Brief Article |
Jul 1, 2003 |
202 |
| Tenant improvements. (In Session). |
Druckman, Amanda |
Brief Article |
Jul 1, 2003 |
234 |
| A call for depreciation reform. (In Session). |
Druckman, Amanda |
|
Jul 1, 2003 |
359 |
| 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 |
| Bonus depreciation eligibility computation rules. |
Smith, Annette B. |
|
Jul 1, 2002 |
1791 |
| States, localities respond to Federal stimulus legislation. |
Smith, Annette B. |
|
Jul 1, 2002 |
779 |
| 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 |
| 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 |
| Non-sufficient proof of obsolescence in tax assessment. (Case in Brief). |
|
Brief Article |
Jan 1, 2002 |
267 |
| 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 |
| Enhanced Cost Recovery Bill. |
Barlas, Stephen |
Brief Article |
Nov 1, 2001 |
611 |
| 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 |
| NAREIT SUPPORTS BILL TO IMPROVE RENTAL SPACES. |
|
Brief Article |
May 1, 2001 |
164 |
| 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 |
| saving tax dollars. |
Zall, Milton |
|
Nov 1, 1999 |
2352 |
| Houston's Restaurants Find Best Recipe for Fixed Asset Management. |
|
Brief Article |
Nov 1, 1999 |
436 |
| 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 |
| Allocation of "basis" to increase depreciation deductions. |
Valachi, Donald J. |
|
May 1, 1998 |
2354 |
| 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 |
| Depreciation planning for newly acquired commercial real estate. |
Keeley, Karen M. |
|
Oct 1, 1997 |
1614 |
| Real property leased to retail motor fuel outlet owner qualifies as 15-year property. |
Lindbloom, John W. |
Brief Article |
Oct 1, 1997 |
224 |
| Short tax year depreciation and subsidiaries. |
Campbell, Geoffrey W. |
|
Oct 1, 1997 |
586 |
| 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 |
| The measurement of depreciation in the U.S. National Income and Product Accounts. |
Fraumeni, Barbara M. |
|
Jul 1, 1997 |
10765 |
| Classification and valuation issues affecting the ad valorem taxation of business tangible personal property. |
Davis, Deborah A. |
|
Jun 1, 1997 |
1132 |
| Depreciation of property received in a like-kind exchange. |
Blumenreich, Richard G. |
|
Jun 1, 1997 |
1012 |
| Capitalization of repair costs mandated by law. |
Hudson, Boyd D. |
|
May 1, 1997 |
590 |
| Guidance issued on the allocation of depreciation recapture from partnership dispositions. |
Klein, Robert M. |
|
May 1, 1997 |
816 |
| Broader use of the income forecast method. |
Willens, Robert |
Brief Article |
Apr 1, 1997 |
256 |
| Antichurning and proposed sec. 197 regulations. |
Jacobs, Jennifer |
|
Apr 1, 1997 |
638 |
| Treatment of software costs clarified and slightly modified by proposed intangibles regulations. |
Howe, Vicki |
|
Apr 1, 1997 |
1291 |
| Nonrecourse purchase money debt in excess of FMV held not true debt. |
Payne, Jay M. |
|
Apr 1, 1997 |
593 |
| Luxury automobile depreciation rules offer obstacles and opportunities. |
Hopkins, James M. |
|
Apr 1, 1997 |
4445 |
| Appeals court expands availability of income forecast depreciation. |
Goldberg, Michael J. |
|
Feb 1, 1997 |
921 |
| INDOPCO and the tax treatment of reorganization costs. |
Weinstein, Andrew J. |
|
Jan 1, 1997 |
10048 |
| Lawmakers dispute IRS's capitalization of airline safety inspection costs. |
Giordano, Nicholas P. |
|
Jan 1, 1997 |
571 |
| Recent depreciation developments. |
Person, Stanley |
Brief Article |
Jan 1, 1997 |
290 |
| C corporations beware! Sec. 291(a)(1). |
Dickey, Carolyn |
Brief Article |
Dec 1, 1996 |
320 |
| Depreciation of office furniture and fixtures - recoverable over five years? |
Hager, Mark |
|
Sep 1, 1996 |
1319 |
| Correcting depreciation errors. |
Hackney, Jeffrey A. |
|
Sep 1, 1996 |
831 |
| The sec. 108(c)(3)(C) election: clarification and amplification. |
Dudzinsky, Robert J. |
|
Sep 1, 1996 |
1230 |
| Should you trade in that luxury car? |
Greene, Jeffrey J. |
Brief Article |
Aug 1, 1996 |
270 |
| Lease termination payments not deductible. |
Brown, Robert R., Jr. |
|
Aug 1, 1996 |
778 |
| Small business tax solutions. |
Weitzner, Robert L. |
|
Aug 1, 1996 |
950 |
| Life after INDOPCO: are business expansion costs deductible? |
Schiel, Ron |
|
Jul 1, 1996 |
1377 |
| Are cooperative apartments membership organizations for purposes of sec. 277? |
Crawford, Charles T. |
|
Jul 1, 1996 |
729 |
| The intricacies of the sec. 179 election. |
Warren, Steven E. |
|
Jul 1, 1996 |
3871 |
| Deducting defense expenses. |
Willens, Robert |
Brief Article |
May 1, 1996 |
284 |
| Rotable spare parts. |
Henne, Carl |
|
Mar 1, 1996 |
1166 |
| Issues in the measurement of economic depreciation: introductory remarks. |
Hulten, Charles R.; Wykoff, Frank C. |
|
Jan 1, 1996 |
7578 |
| Empirical studies of depreciation. |
Jorgenson, Dale W. |
|
Jan 1, 1996 |
10282 |
| Estimation of the depreciation rate of physical and R&D capital in the U.S. total manufacturing sector. |
Nadiri, M. Ishaq; Prucha, Ingmar R. |
|
Jan 1, 1996 |
7259 |
| New evidence on the retirement and depreciation of machine tools. |
Oliner, Stephen D. |
|
Jan 1, 1996 |
10038 |
| Estimating capital efficiency schedules within production functions. |
Doms, Mark E. |
|
Jan 1, 1996 |
7727 |
| Depreciation in production analysis and in income and wealth accounts: resolution of an old debate. |
Triplett, Jack E. |
|
Jan 1, 1996 |
14352 |
| Capitalization of just-in-time manufacturing implementation costs. |
Minasian, Susan M. |
|
Jan 1, 1996 |
781 |
| Attack on tax-exempt leasing structure. |
Zukerman, Jay H. |
Brief Article |
Jan 1, 1996 |
314 |
| Court allows musician to deduct depreciation on antique viol. |
Wagenbrenner, Anne |
Brief Article |
Dec 1, 1995 |
214 |
| IRS balks at deducting costs of instituting just-in-time process. |
Willens, Robert |
Brief Article |
Dec 1, 1995 |
246 |
| Yearend depreciation reminders. |
Person, Stanley |
Brief Article |
Dec 1, 1995 |
512 |
| New "mass assets" regulation. |
Weisberg, Steven R. |
|
Nov 1, 1995 |
1051 |
| Applicability of UNICAP rules to exempt organizations. |
Anderson, Patricia C. |
|
Nov 1, 1995 |
721 |
| Safe harbor for demolition expenditures. |
Bowers, Jennifer J. |
Brief Article |
Aug 1, 1995 |
244 |
| Sec. 263A: historic absorption ratio - simplify your UNICAP calculation. |
Lightfoot, H. Chip |
|
Jul 1, 1995 |
1141 |
| Technological obsolescence may result in reduced personal property tax assessments. |
Smith, Scott D. |
|
Jun 1, 1995 |
976 |
| Sec. 197 antichurning rules - application of election to recognize gain on a sale of goodwill between related partnerships. |
Blumenreich, Richard G. |
|
Jun 1, 1995 |
1330 |
| Research and experimentation costs. |
Fiore, Nicholas |
|
May 1, 1995 |
625 |
| Restructuring multiple partnerships to preserve maximum depreciation. |
Kipper, Richard N. |
|
May 1, 1995 |
1068 |
| Classifying sec. 1250 property. |
Howe, Vicki |
Brief Article |
Apr 1, 1995 |
196 |
| Tax Court holds income forecast method not proper for rent-to-own company. |
Howe, Vicki |
Brief Article |
Apr 1, 1995 |
244 |
| The Contract With America: the new majority in Congress sets out to prove fewer taxes are the cornerstone of economic prosperity. |
Phillips, Andrea J. |
|
Apr 1, 1995 |
3167 |
| Contract with America: neutral costrecovery system. |
Weiss, Randall |
|
Mar 1, 1995 |
1590 |
| Accounting for leasehold improvements. |
Levinton, Howard |
|
Feb 1, 1995 |
980 |
| Eighth Circuit affirms Honeywell decision - rotable spare parts are depreciable. |
Nii, Bradley T. |
|
Jan 1, 1995 |
561 |
| Violinists can depreciate antique instruments. |
Wagenbrenner, Anne |
Brief Article |
Nov 1, 1994 |
222 |
| Tax strategies available under income forecast method. |
Castellanos, Anthony R. |
|
Jul 1, 1994 |
1518 |
| The alternative minimum tax. |
Slivinsky, Barry |
|
Jun 1, 1994 |
4900 |
| Economic performance. |
Marucheck, Kris |
|
Apr 1, 1994 |
6649 |
| RRA changes affect leases. |
O'Connor, John |
Brief Article |
Apr 1, 1994 |
352 |
| Useful life? What useful life? |
Levinton, Howard |
Brief Article |
Feb 1, 1994 |
322 |
| Temporarily converting a personal residence to income-producing property. |
Miller, Sandra K. |
|
Feb 1, 1994 |
2846 |
| The problem of appraising specialized assets. |
Crawford, Robert G.; Cornia, Gary C. |
|
Jan 1, 1994 |
6015 |
| Supreme Court rules two-pronged test applicable when amortizing intangible assets. |
Grabowski, Roger J. |
|
Jul 1, 1993 |
574 |
| Good news from the Supreme Court. |
Morton, John |
Column |
Jul 1, 1993 |
793 |
| Current deduction vs. capitalization of fees for shelf space - IRS circulates draft proposed coordinated issue paper. |
Blumenreich, Richard |
|
Jun 1, 1993 |
705 |
| Depreciation of customer-based intangibles confirmed by Supreme Court in Newark Morning Ledger. |
Persellin, Mark B. |
|
May 1, 1993 |
5139 |
| Exempt organizations: basis of property at the time of loss of exemption or transfer to taxable subsidiary. |
Salvetti, Arthur A. |
Brief Article |
Mar 1, 1993 |
483 |
| Structuring an installment sale of depreciable property to mitigate the corporate AMT. |
Gaffney, Dennis J. |
|
Jan 1, 1993 |
2537 |
| Consolidated returns and E&P - application of Sec. 1503(e) to preaffiliation property. |
Tiedemann, William J. |
|
Nov 1, 1992 |
1086 |
| General asset account depreciation. |
|
Brief Article |
Nov 1, 1992 |
329 |
| Proposed GAAP-E & P regulations. |
|
|
Nov 1, 1992 |
2490 |
| AICPA introduces new software package. |
|
|
Jul 1, 1992 |
152 |
| Effects of depreciation and corporate taxes on asset life under debt-equity financing. |
Prezas, Alexandros P. |
|
Jun 22, 1992 |
4682 |
| Expensing depreciable assets; proposed Sec. 179 regulations clarify recent tax act changes. |
Hopkins, Debra |
|
Jan 1, 1992 |
8131 |
| Sparing no expense. |
Fiore, Nicholas J. |
Column |
Jan 1, 1992 |
731 |
| The home office deduction: not always ... home sweet home. |
Van Alst, Lucinda L.; Foss, Helga B. |
|
Jan 1, 1992 |
3329 |
| Midquarter depreciation convention. |
Dionne, Marylouise |
|
Nov 1, 1991 |
204 |
| Planning for automobile cost recovery. |
Auster, Rolf |
|
Oct 1, 1991 |
3117 |
| The impact of tax policy on commercial real estate. |
Reeder, Paul A. |
Column |
Sep 1, 1991 |
1235 |
| Depreciation computations made easy. |
Hutton, Marguerite R.; Lockhart, Julie A. |
|
Mar 1, 1991 |
5698 |
| Maximizing tax write-offs for roof replacements. |
Kelleher, John J. |
|
Mar 1, 1991 |
1288 |
| ACE lite: Congress eases the AMT computation. It's still a wicked brew! |
Green, David C. |
|
Feb 1, 1990 |
1915 |
| New methodology reduces importance of used cars in the revised CPI. |
Kellar, Jeffrey H. |
|
Dec 1, 1988 |
2134 |
|
