Articles from The Tax Adviser (July 1, 1996)

1-26 out of 26 article(s)

Title	Author	Type	Words
Are cooperative apartments membership organizations for purposes of sec. 277?	Crawford, Charles T.		729
Avoiding sec. 280G sanctions: valuation of covenants not to compete.	Ginocchio, Paul L.		542
Can an individual deduct interest paid on a business-related tax deficiency?	Burton, Hughlene A.		5130
Claiming business bad debt deductions.	Ellentuck, Albert B.		1897
Electronic tax payment: coming soon to a taxpayer near you.	Pflieger, Deborah J.		1121
Estate tax issues under the 1995 Protocol to the U.S.-Canada tax convention.	Scheetz, Douglas D.		1064
Falling federal interest rates can precipitate interest disallowance.	Coughlin, Theresa A.		817
Finality of inclusion ratio under final sec. 2642 regulations.	Robbins, Andrew J.		1186
Generally good news: the recent interpretation of manufacturing in Bausch & Lomb.	Peterson, M.G.		814
Impact of IRM change on disclosure to avoid sec. 6662(d) penalty.	Tutoki, Christopher R.		1285
IRS has expanded examination settlement authority.	Ely, Mark		472
IRS may offset time-barred, unassessed interest against estate tax refund.	Ely, Mark		766
IRS third-party summons quashed.	Ely, Mark		815
Key LLC issues and answers.	Cochran, Carol Mayo		5517
Life after INDOPCO: are business expansion costs deductible?	Schiel, Ron		1377
Million-dollar refunds: a closer look at Joint Committee review.	Urban, Michael A.		786
MNCs should start addressing sec. 404A issues.	Windsor, Josh G.		831
Partners entitled to involuntary conversion proceeds must plan for sec. 1033 relief.	Dunkel, Troy		524
Reducing losses disallowed by sec. 197.	Lynch, John J.		1090
Sec. 174: "just in time" for deducting costs of developing new or improved manufacturing processes.	Lee, Andrew B.		632
Tax planning for disposition of worthless subsidiaries.	Boyer, Mark W.		1088
The impact of technology on tax practice in the 21st century.	Rubenstein, Robert L.		1544
The increased importance of inventory valuations in purchase price allocations.	Whalen, Rich		657
The intricacies of the sec. 179 election.	Warren, Steven E.		3871
Trends in inventory management.		Illustration	92
Valuing AAA in S corporation redemptions.	D'Anna, Donald B., Jr.		854