Articles from The Tax Adviser (July 1, 1997)

1-27 out of 27 article(s)

Title	Author	Type	Words
1997 AICPA technology rankings - tax.	Maida, Nicholas C.		979
A practitioners' roundtable on the Taxpayer Bill of Rights 2.	Herskovitz, Donald L.	Panel Discussion	4688
Application of sec. 1503(d) to separate units of S corporations.	Dubert, Carl A.		730
Base-year updates can improve quality of LIFO calculations, yet are hard to come by.	Staley, Dan		1043
Businesses face new and revised information return requirements.	Fox, George G.		1006
Eligibility of internal-use software for research credit needs clarification.	Auchincloss, Louis		1122
Estimating inventory shrinkage.	Bayles, Cristy M.		580
Excluding workers from benefit plans - conflicting guidance from the courts.	Day, Althea R.		907
Exercise caution when taking advantage of new S corporation legislation.	Willden, Lynn		692
Final regs. on contingent payment debt instruments leave questions on nonmarket-based contingencies.	Mortenson, Paul D.		6308
Getting back to basics - proposed continuity regulations.	Prettyman, James H.		981
HIPAA "creditable coverage" rules affect group health plans, insurers.	Edlund, Taina		810
Letter ruling addresses timing issue for nonidentified hedging transactions.	Gregory, James E.		728
May businesses use statistical sampling to verify expense accounts?	Schiel, Ron		898
Miller provides clues for preventing treatment of intrafamily loan as gift.	Robbins, Andrew		838
New revenue procedure outlines electronic record retention rules and allows for destruction of originals.	Allen, Noelle		666
New, improved Form 872.	Stein, Ronald A.		1338
Nontax considerations for a client planning to become self-employed.	Ellentuck, Albert B.		1561
Offers in compromise.	Johnson, Robert T.		904
Presubmission conference pilot program for technical advice issues.	Gribens, Bruce K.		502
Simplification proposal could ease complexities of AMT for some businesses.	Lyon, Andrew B.		948
State tax implications of the expanded sec. 338(h)(10) election.	Prebut, David S.		1387
Temp. regs. explain sec. 382 and built-in loss rules.	Rosen, Robert M.		6699
The failure-to-file penalty: nuances every tax practitioner should know.	Flood, Janice M.		721
The Taxpayer Advocate and the Problem Resolution Program - the impact of TBOR2.	Monks, Lee R.		1269
To file or not to file, that is the question for foreign partnerships.	Garre, Karen T.		1378
Waiving a target's loss carryforwards - a preservation of stock basis.	Lohnes, Timothy J.		1066