Articles from The Tax Adviser (February 1, 1992)

1-26 out of 26 article(s)

Title	Author	Words
Bona fide resident status for the earned income exclusion is now available to foreign nationals under certain U.S. treaties.	Evans, Ginger G.	684
CPA-client privilege vs. the confidentiality ethics requirement.	Woehlke, James A.	1589
Distributions from split-interest trust are not included in distributable amount; Regs. Sec. 53.4942(a)-2(b)(2) is invalid.	Fiore, Nicholas J.	1170
Federal election for reduced R & D credit can be state tax planning opportunity.	Ryan, Stephen T.	295
High income married taxpayers should consider filing separate returns for 1991.	Bernheim, Irving B.	743
Hospital's joint venture with its medical staff could jeopardize exempt status.	Fiore, Nicholas J.	1609
Insured business losses; if they are unclaimed they may still be deductible.	Price, Charles E.	4696
Irrevocable trusts and the generation-skipping tax.	Schramka, E.G.	202
IRS issues guidance on IRA revocations.	Fiore, Nicholas J.	585
IRS sets rules for SLOB determination letters.	Fiore, Nicholas J.	1067
IRS small pension plan audit (and amnesty) program; March 31 deadline nears for program that resolves cases quickly and reduces taxpayer liability.	Price, John E.	3163
IRS targets retirement plan funds.	Berman, Ronald C.	504
Loss on walkaway from partnership - is it ordinary or capital?	Williford, Jerry S.	816
Maximizing the investment interest expense deduction.	Ellentuck, Albert B.	550
Must developers comply with Rev. Proc. 75-25?	Williford, Jerry S.	693
New procedure for IRS informal technical advice.	O'Connor, Eileen J.	406
Proliferating gains under Sec. 357(c); Letter Ruling 9032006 represents a literal reading of this section, but it is economically unsound.	Randall, Boyd C.	3622
Reconsidering the election to segregate rental real estate undertakings.	Touger, Steven I.	252
Regular tax and AMT NOLs subject to single carryback waiver election.	Fiore, Nicholas J.	1407
Saving the S election; an analysis of recent letter rulings suggests that the IRS has been reasonable in granting waivers of S termination.	Wilguess, John H.	5821
Tax consequences of debt modifications.	Williford, Jerry S.	861
Tax court limits availability of AMT tax benefit rule.	Goldberg, Michael J.	584
Tax trap on deceased shareholder's redemption.	Gunderson, Brian	592
Thrift NOL carrybacks may be in jeopardy.	Bryant, W. Michael	748
U.S.-Canadian cross-border retirement planning.	Evans, Ginger G.	682
When can partnership interests be exchanged tax-free?	Sanders, Michelle	356