Browse O'Connell, Frank J., Jr.

1-43 out of 43 article(s)

Title	Date	Words
"Green" charitable contributions.	Sep 1, 2003	1396
Contract research and the R&D credit.	Sep 1, 2003	810
Depreciation method changes.	Sep 1, 2003	747
Plan distributions from SESOPs.	Sep 1, 2003	439
The retirement alternative: Sec. 412(i) plans.	Sep 1, 2003	878
"Wait and see" GST tax planning.	Sep 1, 2003	1847
IRS to concede capitalization of loan origination costs under prop. regs.	Sep 1, 2003	1458
Applying the SE tax rules to LLC members.	Sep 1, 2003	1095
Amending a partnership return.	Sep 1, 2003	943
Avoiding S corporation tax on investment income.	Sep 1, 2003	726
Use tax automation - the new tax frontier.	Sep 1, 2003	1043
Voluntary disclosure: minimizing preexisting state tax liabilities.	Sep 1, 2003	850
Adopting, retaining and changing accounting periods.	Sep 1, 2001	1728
Continuation of LIFO benefits following a sec. 721 transfer.	Sep 1, 2001	1059
Depreciation method changes allowed without IRS consent.	Sep 1, 2001	1347
Filing carryback claims for consolidated groups.	Sep 1, 2001	801
Single-entity approach approved for affiliated group product liability losses.	Sep 1, 2001	762
IRA rollovers of S Stock.	Sep 1, 2001	777
Sec. 1032 in structuring deferred compensation plans.	Sep 1, 2001	2234
Estate tax repeal: What now?	Sep 1, 2001	1358
Tax Court requires capitalization of loan acquisition costs.	Sep 1, 2001	1085
Elections pursuant to FSC Repeal and Extraterritorial Income Exclusion Act of 2000.	Sep 1, 2001	1088
The dual-consolidated-loss trap.	Sep 1, 2001	1648
Treaty status of LLCs.	Sep 1, 2001	839
Sec. 529 plans - qualified tuition programs.	Sep 1, 2001	784
Sale of partnership interests with open-service or construction contracts.	Sep 1, 2001	1303
Accounting for originated mortgage servicing rights.	Sep 1, 2001	1382
Alert for consolidated return filers.	Sep 1, 2001	297
Ability to use cash method expanded.	Sep 1, 2000	857
Prop. regs. simplify LIFO IPIC Method.	Sep 1, 2000	953
Mergers involving disregarded entities.	Sep 1, 2000	938
New regs. alter tax consequences of sec. 338(h)(10) elections.	Sep 1, 2000	1420
Research credit and the 1999 Act.	Sep 1, 2000	974
IRA-designated beneficiary not bound by owner's pre-death withdrawal calculations.	Sep 1, 2000	918
Safe-harbor sec. 401(k) Plans.	Sep 1, 2000	1250
IRS issues prop. regs. on corporate sponsorships and exclusivity payments.	Sep 1, 2000	957
Daily transportation expenses for temporary work locations.	Sep 1, 2000	1197
Deduction of loan origination costs.	Sep 1, 2000	2064
Hybrid entities and treaty benefits.	Sep 1, 2000	1173
S Corporations and the AMT credit.	Sep 1, 2000	1548
E-commerce delivers a renewed call for sales tax uniformity.	Sep 1, 2000	1573
International fuel tax agreement.	Sep 1, 2000	2157
What is good and bad about Michigan's Single Business Tax?	Sep 1, 2000	1284