Articles from The Tax Adviser (April 1, 1994)

1-29 out of 29 article(s)

Title	Author	Type	Words
Application of Sec. 338 to S corporations.	Casinelli, Elio	Brief Article	378
Avoiding ordinary income treatment on the sale or exchange of depreciable property between related parties.	Ellentuck, Albert B.		711
Contingent beneficiaries and the annual gift tax exclusion.	Ross, Ronald S.		4615
Contributions of stock to private foundations.	Gardner, John H.	Brief Article	284
Determining the amount of the disallowance of lobbying expenses.	Connor, Jim		735
Disallowance of deduction for failure of employer to withhold on stock disputed.	Rabinowitz, Julie		476
Distributions to retiring partners.	Boyd, James H.		5260
Economic performance.	Marucheck, Kris		6649
Employer-provided transportation benefits.	Dunn, Bill		472
Future residential costs and the medical expense deduction.	Segal, Mark A.		485
Gifts through stockbroker are included in donor's estate.	Weatherwax, Roy C.		943
Impact of $150,000 compensation limit for benefit plans.	Davis, Jeff		526
Impact of Medicare tax on deferred compensation.	Dunn, Bill	Brief Article	288
Importance of accurate information returns.	Pflieger, Debbie		621
IRS finalizes basis and distribution regulations for S corporations.	Shapiro, Dina	Brief Article	292
IRS ruling denies rent leveling to tenant.	Connor, Jim		694
Letter rulings may indicate favorable change in IRS position on advance payments.	Connor, Jim	Brief Article	418
New substantiation requirements for charitable contributions.	Gardner, John H.		616
No minimum gain chargeback from partnership termination.	Starr, Samuel P.	Brief Article	408
Off-shore investments by tax-exempts.	Kalick, Laura	Brief Article	326
Partner's deemed distribution is advance accounted for at end of partnership year.	Starr, Samuel P.	Brief Article	309
Qualified disclaimers must be timely.	Gardner, John H.		848
RRA changes affect leases.	O'Connor, John	Brief Article	352
RRA changes affecting discharge of indebtedness income.	Banks, Jim	Brief Article	186
Sanctions on charities for self-dealing and certain other activities.	Buehler, Janet	Brief Article	388
Statutorily mandated changes from cash to accrual.	Connor, Jim		538
Targeted jobs credit ruling does not waive certification requirement.	Howe, Vicki	Brief Article	266
Tax treatment of store coupons and customer incentives.	Lamont, Greg		571
Training in computer use.	Davidson, Howard M.		1081