Articles from The Tax Adviser (May 1, 1994)

1-29 out of 29 article(s)

Title	Author	Type	Words
AMT inventory adjustments on change from LIFO to FIFO.	Josephs, Stuart R.		431
Annuity contract received in Sec. 1035 exchange did not retain original contract's grandfather status.	Taylor, David E.		1179
Charitable donations of appreciated property.	Rhine, David S.		515
Determining the deductibility of S corporation passive losses.			684
Different accounting methods may apply for long-term construction contracts depending on the amount of the three preceding tax years' gross receipts.	Luchs, Lorin D.	Brief Article	303
Different values for the same stock in the same estate tax return.	Josephs, Stuart R.	Brief Article	278
Distributions to retiring partners.	Boyd, James H.		4138
Economic performance.	Marucheck, Kris		10543
Effect of parsonage allowance on self-employment tax and on Sec. 265.	Whiteaker, Stephen C.	Brief Article	374
Formula! Formula! Formula!	Rhine, David S.		840
Gift tax return extensions.	DeGregori, John H.		544
IRS no longer requires date of death value of testamentary transfer to be reduced by postdeath interest on deferred federal estate tax payable from that transfer.	Josephs, Stuart R.	Brief Article	175
Letter ruling on split-dollar insurance requires caution for S corporations.	Robbins, Andrew J.		629
Maximum VEBA funding.	Bulmer, Mark D.	Brief Article	200
New 50% exclusion for gain from QSB stock.	Clifton, S. Diane		818
New corporation may use cash method even though first year's gross receipts exceed $5 million.	Luchs, Lorin D.	Brief Article	192
New exclusion for income from discharge of real property business debt: partners v. partnership.	Dudzinsky, Robert J.		963
New lobbying expense disallowance rules affect certain exempt organizations earlier than anticipated.	Gladstone, Debra L.		1040
Obtaining most advantageous treatment for trade discounts.	Bulmer, Mark D.	Brief Article	275
Passive loss included in NOL may be carried back.	Porter, Jack	Brief Article	420
Passive loss relief for real estate professionals: fact or fiction?	Gladstone, Debra L.		1199
Post-RRA moving expenses.	Metz, Michael L.		721
Practitioners must deal with new AMT complexities: AICPA comments prompt issuance of Notice 94-28 and proposed regulations.	Horn, Anita L.		1395
Qualified appraisals for charitable donations of property.	Kelly, Terence E.		640
Residency under the new U.S.-Mexico treaty.	Dominguez, Daniel		1224
Rev. Rul. 93-88 expands exclusion for employee discrimination damages.	Weatherwax, Roy C.		1249
Treatment of "interest" accrued on nonqualified deferred compensation.	Josephs, Stuart R.		684
Update on U.S. classification of U.K. LLCs.	Blum, Richard A.		488
Withdrawal from a partnership after Rev. Rul. 93-80.	Serell, Valerie A.		598