Browse Smith, Annette B.

1-33 out of 33 article(s)

Title	Date	Words
Safe-harbor method to determine market value of motor vehicle cores.	Jul 1, 2003	672
TAM addresses SAB 101 Revenue Recognition issues.	Jul 1, 2003	968
Charitable contributions of patents.	Jul 1, 2003	1192
Cancellation of accrued, but unpaid, interest on intercorporate debt.	Jul 1, 2003	1617
Technical inconsistencies in the investment company provisions.	Jul 1, 2003	1373
Treating rotable spare parts as depreciable assets.	Jul 1, 2003	865
Deductions for bonus arrangements.	Jul 1, 2003	535
Customs duty considerations.	Jul 1, 2003	1032
Professor's receipt of royalties treated as capital gains.	Jul 1, 2003	1085
Avoiding accuracy-related penalties under Rev. Proc. 94-69.	Jul 1, 2003	941
IRS updates late-election procedures.	Jul 1, 2003	1186
Final regs. simplify LIFO IPIC method.	Jul 1, 2002	1396
Consolidated Sec. 108(b) attribute reduction--post-United Dominion.	Jul 1, 2002	1761
Bonus depreciation eligibility computation rules.	Jul 1, 2002	1791
Avoiding and correcting problems with plan loans.	Jul 1, 2002	739
New IRS approach to stock-option compensation.	Jul 1, 2002	770
Capitalization of intangibles.	Jul 1, 2002	1249
IRS concedes deductions for company aircraft.	Jul 1, 2002	772
Conflict over PTI.	Jul 1, 2002	925
Potential opportunity to increase FTC use.	Jul 1, 2002	447
Significant interpretation of treaty LOB provision.	Jul 1, 2002	1292
Tax planning for NOLs in the carryback maze.	Jul 1, 2002	1076
Disaster relief requirements.	Jul 1, 2002	890
Effect of superseding returns.	Jul 1, 2002	1096
ERP systems and record retention.	Jul 1, 2002	996
Information-reporting developments.	Jul 1, 2002	1028
Tax opinion confidence levels.	Jul 1, 2002	1028
Taxpayer FSA use.	Jul 1, 2002	1496
Taxpayer use of statistical sampling.	Jul 1, 2002	845
Acquisitions by S corporations - -beware the QSub election.	Jul 1, 2002	1472
States, localities respond to Federal stimulus legislation.	Jul 1, 2002	779
When the automatic change procedure of Rev. Proc. 94-49 applies.	Apr 1, 1995	1328
Trademarks and trade names after the RRA.	Apr 1, 1995	1001