Articles from The Tax Adviser (January 1, 1995)

1-29 out of 29 article(s)

Title	Author	Type	Words
Amounts included in income by employees under sec. 83 are not "received."	Kautter, David J.		502
Change of accounting method: living with one's errors.	Tovig, Barry A.	Brief Article	398
Counterpoint.	Katch, Ronald S.		2159
Decision support software for tax.	Brozovsky, John		2338
Deductibility of contested liabilities.	Vitale, Dan M.		520
Deferring income by adopting a SEP.	Ellentuck, Albert B.		642
Document prepared by CPA for corporate attorney - no attorney-client privilege available.	Swails, J. Edward		425
Eighth Circuit affirms Honeywell decision - rotable spare parts are depreciable.	Nii, Bradley T.		561
Excise taxes imposed on insuring exported goods held unconstitutional if based on the value of goods.	Mitra, Surjya K.	Brief Article	249
Extended risk of forfeiture delays recognition of income with respect to restricted property.	Bell, Lorraine	Brief Article	313
Final consolidated rules provide some relief from trap for the unwary.	Rosen, Robert M.		436
Final regulations defining research or experimental expenditures.	Hudson, David S.		543
GRATs eligible for grantor trust status.	Harman, Gregory A.		457
Guidance on required electronic FTDs.	Goldberg, Walter S.		669
IRS says certain associate member dues could be UBI.	Rountree, Mark V.	Brief Article	363
LLCs and liability for self-employment taxes.	Wilson, Kathryn A.	Brief Article	342
Mexican tax authorities examining maquiladora transfer-pricing practices.	Szalkowski, Todd G.		466
More on consolidated returns and the single entity-theory: the new intercompany transaction proposed regs.	Gillette, Michele R.		9420
New revenue procedure on LIFO recapture yields unexpected result.	Helmer, David H.		998
No constructive receipt of income to employees when an employer offers to repurchase compensatory stock options.	Bell, Lorraine	Brief Article	376
Nonprofit supplemental pension plans after 1993.	Mann, Michael C.		3076
Payments to settlement fund held deductible outside sec. 468B.	Vance, Scott W.	Brief Article	437
Point.	Voynich, W. Gregory		1055
Rethinking the S election: disadvantages of S status may outweigh benefits.	Yanoshak, John		4921
Sec. 501(m) can bar tax-exempt status.	Lee, Andrew B.		531
Stock options revisited.	Nordhauser, Susan		2768
Swing vote attribute affects value of gifted minority interest.	Coplan, Robert B.		631
The current status of reporting discharge of indebtedness income.	Ames, Joanne D.		800
What is a facility?	Penick, Barksdale	Brief Article	323