Articles from The Tax Adviser (August 1, 1995)

1-27 out of 27 article(s)

Title	Author	Type	Words
10th Circuit reverses Tax Court on IRS failure to waive penalty.	Barton, Peter C.		1417
Allocation of IRD deduction to surviving spouse with no estate tax liability.	Joseph, Donita		805
COD in insolvent member of affiliated group does not affect tax attributes of other members.	Price, Richard G.		977
Convert C corporation to S corporation at retirement for passive income.	Brown, Robert R.		672
Dealing with IRAs in a divorce.	Burdette, Robert S.		636
Distributions to S shareholders held not to be salary.	Gendreau, Robert E.		978
Eliminating dividend risk on IRS audit by electing S status.	Ellentuck, Albert B.		556
ERISA damages not tax exempt.	Bowers, Jennifer J.		440
Experience rating your receivables.	Krantz, Kevin M.		1053
Failure to file election with return fatal to sec. 1042 deferral.	Wasserstrum, David J.		858
Gift and estate taxation: noncitizen spouse issues.	Doiron, Daniel P.		1021
How to ensure partnership tax treatment for an LLC.	McKinney, Hal, Jr.		1581
Independent contractor safe harbor proposal.	Winton, Lisa A.		1123
LLCs and the cash method of accounting.	Baptiste, Philip J.	Brief Article	351
LLCs: entry-level tax considerations.	McKinney, Hal, Jr.		735
Nonqualified deferred compensation agreements: tax and ERISA requirements.	Kirch, David P.		5051
Nontaxable fringe benefits: made more valuable by the Revenue Reconciliation Act of 1993.	Weld, Leonard G.		5875
Payments to charities by business enterprises: Sec. 162 vs. Sec. 170.	Harrison, Robert E.		879
Planning for service corporations requiring change to the accrual method of accounting.	Wendland, Sherri L.		813
Practical problems of professional corporations electing S status.	Bakale, Anthony S.		1341
Safe harbor for demolition expenditures.	Bowers, Jennifer J.	Brief Article	244
Sec. 721(b): contributions to investment partnerships.	McCreary, D. Lee		831
Self-employed health insurance deduction.	Marchbein, Joe	Brief Article	367
Short-term rental not qualified for APRRE.	Moavero, James A.		635
The costs of converting a partnership to an LLC.	Elliott, Patricia C.		6945
The problem with SEPs.	Peterson, John M.		678
Transfers of stock with retained voting rights.	Gingerich, Henry F.		1019