Laws, regulations and rules subtopic
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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 |
| Tax considerations for buying and selling property with a burdensome lease. |
Maples, Larry; Turner, Mark; Howard, Beth |
|
Apr 1, 2009 |
2306 |
| 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 |
| 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 |
| Pay telephone investor denied depredation deduction and disabled access credit. |
Crooks, Daniel A. |
|
Sep 1, 2006 |
787 |
| 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 |
| 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 |
| 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 |
| Practical application of the new MACRS depreciation regs. |
Staudenraus, Sarah |
|
Jun 1, 2004 |
1652 |
| IRS issues directive dealing with depreciation on restaurant equipment. |
Stump, Mitchell |
Brief Article |
Apr 1, 2004 |
212 |
| Real estate depreciation recapture. |
Reilly, Kevin F. |
|
Nov 1, 2003 |
932 |
| Questions to the tax desk. |
Phillips, Bernie |
|
Sep 1, 2003 |
760 |
| New law. |
Phillips, Bernie |
|
Aug 1, 2003 |
730 |
| Treating rotable spare parts as depreciable assets. |
Smith, Annette B. |
|
Jul 1, 2003 |
865 |
| IRS consent not required for property classification change. |
O'Driscoll, David |
|
May 1, 2003 |
844 |
| 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 |
| Cost segregation: a genuine tax savings strategy. |
Lerman, Jerry L. |
|
Apr 1, 2002 |
769 |
| Grass not greener after IRS ruling. (Tax). |
Stump, Mitchell |
Brief Article |
Feb 1, 2002 |
2282 |
| Cost segregation study can lead to tax savings. (Insiders Outlook). |
Tipograph, Neil H. |
|
Dec 19, 2001 |
647 |
| Time to revisit HCA. |
Moore, Philip E. |
|
Oct 1, 2001 |
1275 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| Depreciation of property received in a like-kind exchange. |
Blumenreich, Richard G. |
|
Jun 1, 1997 |
1012 |
| Classification and valuation issues affecting the ad valorem taxation of business tangible personal property. |
Davis, Deborah A. |
|
Jun 1, 1997 |
1132 |
| Guidance issued on the allocation of depreciation recapture from partnership dispositions. |
Klein, Robert M. |
|
May 1, 1997 |
816 |
| Capitalization of repair costs mandated by law. |
Hudson, Boyd D. |
|
May 1, 1997 |
590 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
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