Articles from The Tax Adviser (October 1, 1996)

1-27 out of 27 article(s)

Title	Author	Type	Words
Allocation of nonrecourse debt under the three-tier sec. 752 allocation process.	Ellentuck, Albert B.		1516
Current developments - eligibility, elections and terminations; operations; reorganizations; and legislation.	Karlinsky, Stewart S.		6512
Entering foreign markets - one step at a time.	Benson, David M.		2876
Environmental issues: an overview of tax policy.	Barker, Thomas G., Jr.		995
Exclusion from estate for life insurance proceeds.	Hudson, Boyd D.	Brief Article	352
Favorable court decision on FTC carrybacks may necessitate immediate action - refund potential.	Everidge, Kathy		704
Form 3565 filing requirement.	Hudson, Boyd D.	Brief Article	391
Form 4868: reasonable estimate required.	Hudson, Boyd D.	Brief Article	402
Intercompany royalties.	Feinschreiber, Robert		2185
Internal IRS guidelines on requests for field service advice and technical advice.	Ely, Mark	Brief Article	484
IRS issues guidance regarding information document request contents.	Gribens, Bruce K.	Brief Article	358
Ninth Circuit misinterprets Schleier.	Orbach, Kenneth N.		1237
Personal residence vs. rental property: analyzing loss carryovers.	Sherman, W. Richard		1113
Practical planning for the decedent's final return.	Kelley, Claudia L.		6127
Previously taxed property credit.	Corlett, Deborah G.		1350
Property received for services.	Glass, Elliott		1002
QPRT requirements: new proposed regs raise questions.	Brophy, Peter M.		1212
Recent letter ruling must be considered before bequeathing retirement account to private foundation.	Mulcahy, Timothy W.		1288
Substantial modifications of buy-sell agreements.	Hudson, Boyd D.		611
Tax Court denies C corporation sec. 104(a)(2) personal injury exclusion.	Sager, Clayton R.		863
Tax Court rules certain employer-provided meals fully deductible.	Barton, Peter C.		925
Tax Division survey results on practitioner software uses.	Hicks, Sam A.		1113
Taxpayer Bill of Rights 2.	Heck, Patrick		1900
The effect of subsequent events on hard-to-value assets.	Washelesky, Frank L.		596
Unified partnership audit procedures revisited.	Glass, Elliott		582
Update: the electronic federal tax payment system.	Pflieger, Deborah J.		585
Valuation discount for property split between QTIP marital trust and surviving spouse presents planning opportunity.	Washelesky, Frank L.		724