Browse Josephs, Stuart R.
1-85 out of 85 article(s)
| Title |
Type |
Date |
Words |
| Sec. 6707A penalties updated. |
|
Nov 1, 2009 |
58 |
| Disregarded entity not disregarded. |
|
Oct 1, 2009 |
270 |
| Procedures for electing deferral of COD income on repurchased debt. |
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Oct 1, 2009 |
152 |
| CPAs maintain high approval ratings. |
|
Oct 1, 2009 |
106 |
| FASB: improving fair value measurement disclosures. |
|
Oct 1, 2009 |
59 |
| The new CBA CPE requirement. |
|
Oct 1, 2009 |
159 |
| FTB clarifies: "Cash for Clunkers" tax rules. |
|
Oct 1, 2009 |
120 |
| Come clean. |
|
Oct 1, 2009 |
74 |
| Entity elections: new guidance extends relief for late elections. |
|
Oct 1, 2009 |
1393 |
| IRS penalties update. |
|
Sep 1, 2009 |
97 |
| Guidance: return preparer penalties. |
|
Aug 1, 2009 |
164 |
| Nonpassive losses: new case treats losses from LLPs, LLCs as nonpassive. |
|
Aug 1, 2009 |
823 |
| IRS answers: new guidance on life insurance settlements. |
|
Jun 1, 2009 |
843 |
| Distribution relief: new law suspends certain RMDs for 2009. |
|
Mar 1, 2009 |
1383 |
| Still more legislation: 2008 Emergency Economic Stabilization Act changes. |
|
Dec 1, 2008 |
799 |
| More tax legislation: 2008 Housing Assistance Tax Act: pluses and minuses. |
|
Oct 1, 2008 |
1733 |
| Prepare yourself; IRS proposes regulations on new prepare penalties. |
|
Aug 1, 2008 |
838 |
| Business incentives: recent legislation provides bonus depreciation and enhanced expensing. |
|
Jun 1, 2008 |
841 |
| AMT Relief & more: new legislative and judicial developments. |
|
Mar 1, 2008 |
1366 |
| Late elections relief: new rules further streamline elections process. |
|
Dec 1, 2007 |
852 |
| Unique costs: judicial & administrative actions affect estate & trust deductions. |
|
Oct 1, 2007 |
886 |
| Another new tax law; 2007 Small Business & Work Opportunities Tax Act: good and bad news. |
|
Aug 1, 2007 |
3828 |
| Tax Relief: 2006 Tax Relief & Health Care Act highlights favorable to taxpayers. |
|
Mar 1, 2007 |
883 |
| Private annuities: proposed regulations would negate income tax benefits. |
|
Dec 1, 2006 |
901 |
| Observations. |
|
Oct 1, 2006 |
39 |
| Charitable donations: new Pension law affects charitable donors and donees. |
|
Oct 1, 2006 |
1676 |
| TIPRA highlights: new law generally favors taxpayers. |
|
Aug 1, 2006 |
2242 |
| Accrued taxes: new IRS advice may accelerate payroll tax deductions. |
|
Jun 1, 2006 |
897 |
| Recent legislation: parts of 2005 Gulf Opportunity Zone Act apply nationally. |
|
Mar 1, 2006 |
857 |
| New election for S corp shareholders. |
Brief article |
Jan 1, 2006 |
77 |
| Two new elections: charitable contributions and tax-free incorporations. |
|
Dec 1, 2005 |
903 |
| Recent developments: FLPs, option income and home office depreciation. |
|
Oct 1, 2005 |
915 |
| Written tax advice: new Circular 230 rules apply to advice rendered after June 20, '05. |
|
Aug 1, 2005 |
857 |
| Reduce interest due IRS: favorable new rules for interest-reducing deposits. |
|
Jun 1, 2005 |
932 |
| Like-kind home exchanges: IRS allows both exclusion and deferral of gains. |
|
Mar 1, 2005 |
839 |
| 2004 American Jobs Creation Act: selected highlights. |
|
Dec 1, 2004 |
2613 |
| 2004 Working Families Tax Relief Act: selected highlights. |
|
Nov 1, 2004 |
2512 |
| Federaltax update. |
Brief Article |
Oct 1, 2004 |
169 |
| Defective grantor trusts: new IRS ruling enhances estate planning. |
|
Oct 1, 2004 |
911 |
| New IRS relief provisions. |
|
Sep 1, 2004 |
339 |
| Tax-free disability benefits: new IRS ruling allows favorable treatment. |
|
Aug 1, 2004 |
872 |
| Expanded reconciliation: IRS expects new form to be used for 2004. |
|
Jun 1, 2004 |
872 |
| Deductible personal costs: IRS Chief Counsel Advice allows favorable treatment. |
|
Mar 1, 2004 |
857 |
| Retirement plan limitations. |
Illustration |
Dec 1, 2003 |
227 |
| Updated mileage rates. |
Brief Article |
Dec 1, 2003 |
120 |
| Tax year change relief: new election allows four-year spread for bunched income. |
|
Dec 1, 2003 |
943 |
| Offers in compromise: IRS updates OIC submission and processing procedures. |
|
Oct 1, 2003 |
859 |
| Year to deduct California franchise tax for accrual-method corp. |
Brief Article |
Sep 1, 2003 |
179 |
| Extraterritorial exclusion form corrected. |
Brief Article |
Sep 1, 2003 |
76 |
| Retirement plan distributions to pay health insurance premiums. |
Brief Article |
Sep 1, 2003 |
61 |
| Recent developments: truck and van depreciation, automatic extensions and more. |
|
Aug 1, 2003 |
953 |
| Get a grip. (Federal Tax). |
|
Jul 1, 2003 |
3874 |
| New developments: short-period losses, tax accrual workpapers and more. (Federal Tax). |
|
Jun 1, 2003 |
908 |
| Home seller's gain: new regs favorably implement reduced maximum exclusion. (Federal Tax). |
|
May 1, 2003 |
805 |
| Home seller's gain: New regs favorably interpret 1997 taxpayer relief act. (Federal Tax). |
|
Mar 1, 2003 |
897 |
| New guidance on classifying qualified entities. (News/Trends). |
Brief Article |
Dec 1, 2002 |
172 |
| Combating the market: no penalty for reduced retirement distributions. (Federal Tax). |
|
Dec 1, 2002 |
821 |
| Final passive loss regs issued. (IRS News). |
Brief Article |
Oct 1, 2002 |
123 |
| Tightened exemption from welfare benefit fund deduction limit. (IRS News). |
Brief Article |
Oct 1, 2002 |
84 |
| Sale of principal residence due to unforeseen circumstances. (IRS News). |
Brief Article |
Oct 1, 2002 |
125 |
| Split-dollar: proposals would change rules for split-dollar life insurance. (Federal Tax). |
|
Oct 1, 2002 |
835 |
| New guidance for health reimbursement arrangements. (IRS News). |
Brief Article |
Sep 1, 2002 |
178 |
| Spousal joint tenancies: different rules apply to post-1976 and pre-1977 tenancies. (Federal Tax). |
Brief Article |
Sep 1, 2002 |
879 |
| NOL carrybacks and carryovers: action may be required by Oct. 31, 2002. |
Brief Article |
Jul 1, 2002 |
842 |
| Depreciation detailed: more highlights from the 2002 Tax Act. (Federal Tax). |
|
Jun 1, 2002 |
1363 |
| Ready, set, depreciate: Highlights from the 2002 tax act. |
Statistical Data Included |
May 1, 2002 |
1279 |
| Cash method available for more small businesses. (IRS News). |
Brief Article |
Mar 1, 2002 |
154 |
| New guidance for split-dollar life insurance. (IRS News). |
Brief Article |
Mar 1, 2002 |
90 |
| New simplified rules: New distribution rules for qualified retirement plans and IRAs. |
|
Jan 1, 2002 |
1402 |
| Education Relief. |
Brief Article |
Nov 1, 2001 |
794 |
| Tax Relief. |
|
Sep 1, 2001 |
1200 |
| Estate, Gift and Generation-skipping Transfer Tax Highlights. |
|
Aug 1, 2001 |
1999 |
| SELF-CHARGED FEES PRODUCE TAXABLE INCOME. |
Brief Article |
Jul 1, 2001 |
134 |
| "PRACTICE" SPACE MAY BE DEDUCTIBLE. |
Brief Article |
Jul 1, 2001 |
124 |
| Tax Relief. |
Statistical Data Included |
Jul 1, 2001 |
2194 |
| Cleveland Indians Strike Out. |
Brief Article |
Jun 1, 2001 |
881 |
| INTERIM GUIDANCE FOR SPLIT-DOLLAR LIFE INSURANCE. |
Brief Article |
Mar 1, 2001 |
254 |
| FAVORABLE DECISION FOR SHAREHOLDERS OF INSOLVENT S CORPS. |
Brief Article |
Mar 1, 2001 |
88 |
| 'Tis the Season. |
Brief Article |
Mar 1, 2001 |
941 |
| IRS PROPOSES AUTOMATIC EXTENSIONS. |
Brief Article |
Dec 1, 2000 |
118 |
| Plan Now for Tax Relief. |
Brief Article |
Dec 1, 2000 |
780 |
| Adjusting the Ins & Outs of Partnership Basis. |
Brief Article |
Aug 1, 2000 |
746 |
| VALUING CLAIMS FOR ESTATE TAX PURPOSES. |
Brief Article |
Jul 1, 2000 |
71 |
| FRINGE BENEFIT DEDUCTIONS. |
Brief Article |
Jul 1, 2000 |
59 |
| Crummey Tax Trap. |
Brief Article |
Jul 1, 2000 |
724 |
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