Articles from The Tax Adviser (March 1, 1994)

1-27 out of 27 article(s)

Title	Author	Type	Words
Adverse consequences to U.S. shareholders of PFICs.	Melcher, Gary		773
An update to the COD provisions amended by the RRA.	Grooms, William M.		1606
Automatic two-month extension to file return for those with tax homes outside the United States and Puerto Rico.	Yip, Patrick		525
Capitalization of portfolio management fees.	Lottig, Dale	Brief Article	238
Constructive ownership rules and related party transactions.	Ellentuck, Albert B.		706
Deductibility of temporary assignment living expenses.	Dichter, Arthur J.		865
Deducting a portion of the costs of sec. 197 intangible assets over a shorter period.	Mackles, Glenn	Brief Article	240
Deducting interest in deferred compensation arrangements.	Veal, Tom		1267
Electing premium amortization on taxable bonds.	Peebles, Laura	Brief Article	313
Estimated inventory shrinkage is not a reserve - or is it?	Kempke, Robert E.		882
Financial statement conformity no longer required in change in accounting method consent letter.	Godshalk, Richard	Brief Article	194
Foreign corporations may be entitled to additional extension for filing returns.	Dichter, Arthur J.		481
How owners of closely held businesses can use minority valuations to lower estate taxes.	Rabun, Larry	Brief Article	364
IRA contributions by foreign nationals: long-term investments with short-term returns.	Koch, Artemis Velahos		683
IRA contributions by high school and college-age children.	Holden, Ken	Brief Article	300
New regulations clarify partnership allocations related to contributed property.	Lux, Michael	Brief Article	330
Other properties received in a stock spinoff.	Bresciani, Mary Ellen		473
Recent developments in LLCs.	Herskovitz, Don		1319
RRA prompts fresh look at ISOs for corporate executives.	Wilson, Bill (American executive)		1088
Sec. 197 anti-churning rules don't apply to assets amortizable under prior law.	Mackles, Glenn	Brief Article	376
Tax deficiency interest ... personal or business?	Potter, Mary Ellen		655
Third-party liability for withholding taxes under Sec. 3505.	Zimmerman, John C.		5962
Treatment of property other than stock received in a merger or acquisition.	Bresciani, Mary Ellen	Brief Article	382
Troubled debt transactions.	Ricketts, Robert C.		7841
Unraveling the mysteries of Sec. 304 in international tax planning.	Jacobsohn, R. Bruce		5551
Use of a dynasty trust in estate planning.	Montague, Larry		489
Using options to compensate service providers at the formation of a new entity.	Salzberg, Barry	Brief Article	376