Articles from The Tax Adviser (August 1, 1994)

1-26 out of 26 article(s)

Title	Author	Type	Words
AMT credits allocated in a consolidated group.	Yelvington, Brenda		1613
Anti-abuse rules of sec. 444.	Pigga, Joseph F.		1058
Arguing the case for a business bad debt deduction.	Webster, David J.		4711
Change of accounting method for treatment of a single item.	Marchbein, Joe		613
Computer software and the R & E credit.	Baptiste, Phillip J.		870
Dealing with S termination when an S corporation joins an affiliated group.	Ellentuck, Albert B.		737
Disallowed PALs increase basis when estate distributes the activity.	Schooley, Rita L.	Brief Article	280
Electing sec. 179 for property used in a rental activity.	Flynn, Maura P.	Brief Article	301
Election to close S year under sec. 1368 regulations.	Kata, Susan C.		1171
IRS reverses prior position on estate tax ramifications of loan guarantees; remains silent as to gift tax implications.	Reilly, Carrine K.		806
IRS revokes "mirror" sec. 401(k) ruling.	Bowers, Jennifer J.		536
LLC may limit choice of accounting method.	Kolk, J. Michael		598
Maximum Keogh contributions for the self-employed: a simplified approach.	Goldberg, Marc		1067
Modifications of legal relationships can have Chapter 14 implications.	Teresczuk, Timothy G.		769
Partnership and LLC accruals to related entities: a trap for the unwary.	Belman, Bruce J.		578
Retirement plans of inside directors.	Schooley, Rita L.		488
Running bonuses through SEPs.	Peterson, John M.		432
Sec. 444 elections for S corporations - should you revoke?	Wendland, Sherri L.		756
SOL for assessing gift tax extended.	Murphy, Scott P.		735
Stock redemptions pursuant to divorce: be careful.	Colton, Gary S.		662
Tax consequences of canceling S debt can be deceptive.	Price, Richard G.		1262
The effect of the Revenue Reconciliation Act of 1993 on real estate owners.	Sage, Lloyd G.		4781
Unreasonable compensation in PSCs.	McKinney, Hal, Jr.		1854
Untangling the IRA rules.	Ransom, G. Michael		5669
Using a unitrust as a pension alternative.	Robbins, Valerie C.		759
Workload compression: a top agenda item.	Padwe, Gerald W.		2243