Articles from The Tax Adviser (February 1, 1993)

1-25 out of 25 article(s)

Title	Author	Type	Words
A change in accounting method from cash to accrual: new revenue procedures use incentives to encourage voluntary compliance.	Wahrmann, Sally A.		5961
A step up from Sec. 355?	Haran, Robert B.		639
Abandonment of partnership interests.	Williford, Jerry S.		1607
Built-in gain tax planning on sale of "subsidiary" stock.	Bazan, Stan		404
Capitalization of loan organization costs?	Bryant, W. Michael		1128
Caution: watch out for the earnings stripping provisions.	Pruzansky, Mitchell J.		1151
Competent authority and FTCs.	Berk, Nancy L.		974
Deducting interest on a rental refinancing.	Duran, Michael W.		709
Distributions in redemption of S stock from estate of deceased shareholder.	Schramka, Eugene R.		895
Income tax planning for trust and estate distributions.	Barnett, Bernard		8988
IRS rules on ministerial duties.	Boyce, Marc A.	Brief Article	154
Leasing equipment to avoid AMT.	Mezzo, Louis J.		654
Management services are taxable.	Berger, Harvey J.	Brief Article	252
MTC's legislative response to Quill.	Albert, Steve D.		866
Municipal bond interest - not exempt.	Layne, Scott M.		969
New AICPA position on corporate integration.	Ferguson, Carol B.		1939
Partnership property transactions: exploring the limits of Secs. 704(c) and 707(a)(2).	Ricketts, Robert C.		4860
Potential AMT trap for owners of yachts.	Bernheim, Irving B.	Brief Article	443
Problems in qualifying a vacation home as rental property.	Levinton, Howard		686
Proposed regulations treat options as exercised only if issued or transferred for an abusive principal purpose.	Tarquinio, Andrew		1030
Subchapter C provisions applicable to S corps.	Goldberg, Michael J.		824
The new passive activity regulations: simplification at last?	Dietrich, Mark O.		3244
Timing passthrough items when the S election terminates during a fiscal year.	Ellentuck, Albert B.		784
Who is the developer?	Stutman, Mark		437
Withholding tax on foreign mortgages.	Zink, William J.		681