Articles from The Tax Adviser (May 1, 1992)

1-24 out of 24 article(s)

Title	Author	Type	Words
Additional information reporting for foreign transactions.	Anderson, Ronald M.		781
Allocating charitable contributions in computing FTC.	Fox, Stephen C.	Brief Article	418
Avoiding shareholder gain when reduced-basis loan is repaid.	Ellentuck, Albert B.		737
California information reporting for 25% foreign-owned corporations.	Josephs, Stuart R.	Brief Article	412
Charities taxed on fees from sport event sponsors.	DeLanoy, Charles J.	Brief Article	426
Deduction for restoring item held under claim of right.	Dudzinsky, Robert J.	Brief Article	369
Employee achievement awards.	Pridnia, John P.		614
Estate planning for Canadians investing in U.S. vacation homes.	Dominguez, Daniel		930
European Community's new directives.	Hartman, Craig S.		742
IRS extends recurring item deadlines.	Josephs, Stuart R.	Brief Article	389
IRS relaxes requirement that most payments to related foreign entities may be deducted only when paid.	Hartman, Craig S.		601
Mortgage points may be currently deductible.	Blum, Richard A.	Brief Article	339
New IRS position on taxation of secular trust's income.	Josephs, Stuart R.	Brief Article	342
Partners' and S shareholders' fringe benefits.	Porter, Jack		782
Passive activity loss allocations; careful planning can reduce the adverse impact of Sec. 469.	Allen, Stephen D.		6424
Quasi Sec. 195 regulations.	Cassidy, Gerald E.		1345
Reduction of nonrecourse debt.	Kipper, Richard N.		1418
Sale of mortgage loans with retained servicing rights.	Willis, James B.		709
Self-canceling installment debt and private annuities: effective intrafamily stock transfer planning tools.	Launceford, John T.		3659
Tax rate changes in malpractice cases.	Sager, Clayton R.		617
The loss disallowance rule - round three; is this the final chapter?	Choate, Gary M.		5274
Treatment of S losses suspended under basis and/or at-risk rules when shareholder disposes of corporation's stock.	Petra, Steven T.		613
Treatment of tax advice and preparation fees.	Buschel, Stephen R.	Brief Article	432
Unfunded deferred compensation plans.	Tonyan, Peter D.		1195