Articles from The Tax Adviser (June 1, 1994)

1-29 out of 29 article(s)

Title	Author	Type	Words
1994 Letter Ruling revokes a 1981 Letter Ruling.	Lombardo, Mario E.		752
Anti-cutback rules and early retirement benefits.	Patterson, Martha Priddy		1715
Control group liable to PBGC even absent actual control.	Yurkovic, Denis L.		541
Diesel fuel excise tax: farmers, state and local governments, and "registered ultimate vendors" face tax refund problems.	Brown, Robert M.		1150
Effect of subsequent events on an option deemed exercised under the final Sec. 382 option regulations.	Bloom, Gilbert D.		1321
Filing relief for foreign exempt organizations.	Dillon, Randy		516
Foreign corporations are eligible for two extension periods.	Friedman, Steven M.		654
Furnishing products for employee testing.	Patterson, Martha Priddy		912
Home buyers may deduct seller-paid points.	Friedman, Steven M.		704
Income tax planning and elections for a deceased individual client.	Diss, William T.		2465
IRS and attorneys clash over reporting requirements for cash transactions in excess of $10,000.	Rood, Joan L.		434
IRS continues challenge of the components-of-cost LIFO method.	Conjura, Carol		1517
IRS Key District raises qualification issues.	Yurkovic, Denis L.		740
IRS proposes revoking deferred compensation ruling.	Elinsky, Peter I.		713
IRS to launch prototype of TIN matching program.	Friedman, Steven M.	Brief Article	326
IRS will not rule that risk reduction alone is a valid business purpose under Sec. 355.	Bailine, Richard W.		446
IRS's mixed treatment of asbestos abatement costs.	Conjura, Carol		1409
Penalty regulations address new reasonable basis disclosure standard.	Kedda, Lisa B.		718
Qualified employee discounts for property - some technical aspects.	Weld, Leonard G.		1810
Qualifying a year-end under the natural business year rules.	Ellentuck, Albert B.		574
Sec. 1253 deductions may be available for the cost of acquiring public franchises prior to Sec. 197.	Blumenreich, Richard G.		911
SPD trumps plan document.	Patterson, Martha Priddy		473
State government organizations issue joint study proposing changes to state tax policy.	Lippman, Michael H.		400
TAM 9325001: de facto revocation of Rev. Rul. 72-498?	Rainey, Steven K.		762
The $1 million cap on compensation deductions.	Kautter, David J.		6488
The alternative minimum tax.	Slivinsky, Barry		4900
The latest round on FTCs and net loans.	Alexander, John		1327
The Supreme Court will once again decide whether taxpayers are entitled to refunds of unconstitutionally collected taxes.	Lippman, Michael H.		508
Wrong order of events can lead to Sec. 382 problems in an otherwise simple transaction.	Bailine, Richard W.		548