Articles from The Tax Adviser (May 1, 1993)

1-32 out of 32 article(s)

Title	Author	Type	Words
... Effect of death.	Slattery, Kelly A.	Brief Article	165
Accounting method change for depreciation attributable prior misclassification of property.	Harski, Martin L.		539
Appeals court allows 100% stepped-up basis for pre-1977 spousal joint property.	Springgate, Susan K.	Brief Article	391
Chapter 14 "curve ball." (Brief Article)	Rhine, David S.	Brief Article	331
Computing corporate estimated tax for the year following S status.	Ellentuck, Albert B.		739
Do not overlook the income tax deductions for the GST tax.	Barnett, Bernard	Brief Article	332
Final sec. 707 regulations.	Choate, Gary M.		5936
Flexible spending accounts: by participating, are employees borrowing from their future?	Baxendale, Sidney J.		3835
Foreign currency losses attributable to loans.	Miller, Deborah L.		1087
Intercompany transfer pricing penalties.	Bruno, Erasmo S.		763
IRS extends reliance period for certain retirement plans to 1999.	Josephs, Stuart R.		589
Lapsing Crummey powers and the GST tax.	Olsen, Shirley H.		569
Lump sum distributions: effect of delay and....	Josephs, Stuart R.		568
Maximizing deductions for self-employed persons' medical expenses.	DeLanoy, Charles J.	Brief Article	588
New IRS position on intrafamily stock transfers.	Porter, Jack	Brief Article	243
New U.S.-Netherlands income tax treaty continues Netherlands Antilles interest exemption.	Fox, Stephen C.	Brief Article	241
Passive foreign investment companies.	Fox, Stephen C.		1564
Payroll taxes, expatriates and nonresident aliens.	Kavanaugh, William R.		1124
Point/counterpoint: tax specialization accreditation.	Werner, Bernard		3303
Proposed intangible asset legislation.	Luchs, Lorin D.		1054
Protective refund claims regarding California water's-edge election fee.	Josephs, Stuart R.	Brief Article	221
Reasonable cause for abating penalties.	Taylor, David E.		1279
Recent reporting and disclosure requirements may apply to certain nonresidents after 1991.	Bee, Charles W., Jr.		1118
Reporting and auditing requirements for funded welfare plans.	Josephs, Stuart R.	Brief Article	145
Sale or exchange treatment for debt modifications.	O'Neil, Stephen K.		637
Supreme Court defines "property" for excess percentage depletion AMT.	Rankin, Jeffrey W.	Brief Article	264
Surviving spouse's depletion on community property for year of deceased spouse's death.	Harrell, Madlyn M.	Brief Article	334
Tax Division testifies on administration's tax proposal.	Karl, Edward S.		2785
The effect of sec. 318 on exchange treatment under sec. 302(b)(1).	Roemer, Kimberly C.		1696
Treatment of COD income under secs. 704 and 752.	Kipper, Richard N.		1455
Update on U.S. classification of German entity.	Blum, Richard A.		563
When are state income tax refunds includible in federal taxable income?	Clifton, S. Diane		674