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Articles from The Tax Adviser (April 1, 1997)

1-31 out of 31 article(s)
Title Author Type Words
A selected bibliography. Yetmar, Scott A. Bibliography 2346
Abatement of interest: new Tax Court rules. Hudson, Boyd D. 670
Antichurning and proposed sec. 197 regulations. Jacobs, Jennifer 638
Are you ready for EFTPS? Starkman, Jay 2099
Consolidated rules for intercompany transfers of member stock. Nelson, Chris 1148
Current income tax treaty developments. Dichter, Arthur J. 3360
Disregarded benefits clarified. Bloom, Jim Brief Article 269
Franchise Tax Board to defer actions on S corporation conformity and check-the-box regulations. Hudson, Boyd D. Brief Article 270
Impact of recent proposed regulations on insurance companies. Callan, Mike 1114
Intercompany obligation regulations provide a single-entity approach. Fredrickson, Debra 1012
Internet tools of the trade. Zollars, Edward K. 2333
IRS delays further audit on farmers for issues related to the treatment of deferred crop payments. Jacobs, Jennifer Brief Article 358
IRS releases 1997 Examination Program Letter. Brand, Phil 1055
LIFO accounting methods. Koroghlanian, Michelle 1267
Luxury automobile depreciation rules offer obstacles and opportunities. Hopkins, James M. 4445
Maximizing the investment interest expense deduction by electing to distribute AE&P before AAA. Ellentuck, Albert B. 609
New S corporation law opens pitfalls for unwary. Payne, Jay M. 441
Nonrecourse purchase money debt in excess of FMV held not true debt. Payne, Jay M. 593
Planning ideas under the new consolidated sec. 382 regulations. Friedel, David 779
President's liquidation tax on C to S conversions. Sobol, Horacio E. Brief Article 362
Proposed regulations attack conversions of C corporations into exempt organizations. Bloom, Jim 1120
R&E alternative incremental credit analysis: sec. 280C's impact. Billett, Brian Brief Article 384
S election may be valid without timely filing. Payne, Jay M. Brief Article 486
Self-employment tax for limited partners. Sobol, Horacio E. Brief Article 370
The calculation of interest when an original overpayment is decreased on audit. Peto, Loretta 1372
The collection of trustee taxes from responsible parties: reforming the 100% penalty. Robinson, Morris N. 933
The Taxpayer Advocate. Feit, Alvin M. 1024
Third Circuit allows exclusion of asset from gross estate when only remainder interest had been sold. Barton, Peter C. 1066
Trade name licensing in foreign markets. Sani, Elizabeth 1295
Treatment of software costs clarified and slightly modified by proposed intangibles regulations. Howe, Vicki 1291
U.S. shareholders of CFCs: ordering rules for "previously taxed income." (controlled foreign corporations) Sani, Elizabeth 1178

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