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Articles from The Tax Adviser (May 1, 1997)

1-38 out of 38 article(s)
Title Author Type Words
AICPA speaks out on tax issues. Trompeter, Jean E. 1494
Avoiding the 35% penalty on failure to report outbound transfers to foreign entities under sec. 1494(c). Seitz, Timothy 776
Avoiding the pitfalls associated with attempts to recharacterize activities. Ellentuck, Albert B. 718
Capitalization of repair costs mandated by law. Hudson, Boyd D. 590
Check-the-box final regs. simplify entity classification. Carnevale, Michael K. 8900
Copy of Form 3115 to IRS National Office under automatic procedure provides audit protection. Fletcher, Eric S. Brief Article 215
Current income tax treaty developments. Dichter, Arthur J. 14380
Deductibility of fees paid to postpone property settlement. Abramovitz, Michael S. 760
Don't overlook the credit for tax on prior transfers. Castillo, Carlos H. 1828
Employers may provide option to postpone minimum distributions. Josephs, Stuart R. 963
Gifts of closely held business stock may sacrifice future savings. Liguori, Albert W. 890
Guidance issued on the allocation of depreciation recapture from partnership dispositions. Klein, Robert M. 816
How do intermediaries affect related-party exchanges? Hamill, James R. 850
IRA garnished for child support subject to tax plus penalty. Weatherwax, Roy C. 582
IRS cracks down on self-amortizing investments in conduit financing entities. Josephs, Stuart R. 1210
IRS is rethinking its position on sec. 1031 followed by a corporate reorganization. Zachariah, Allan J. 815
Is sec. 704(c) or sale treatment better for a contributing partner? Holbrook, Terri L. 1271
Kroger brings clarity, confusion and controversy to Illinois. Margner, L. James 1252
Maneuvering through the sec. 381 regulations' accounting method rules. Duer, Linda A. 1044
Mitigation of the SOL on refund claims. Hudson, Boyd D. 595
New self-correction policy for retirement plans. Kleinheksel, Douglas K. 1099
Noncompete agreement entered into contemporaneously with stock redemption. Luchs, Lorin D. 544
One plus one equals two - sometimes! Rhine, David S. 623
Passthrough investments by exempt organizations. Dally, Curtis L. 532
Proposed change to continuity-of-shareholder-interest requirement in acquisitive reorganizations. Luchs, Lorin D. 583
Proposed regulations affect form of funding international operations. Kingsley, William P. 743
Reducing corporate AMT on an employee's stock option exercise. Dudzinsky, Robert J. 547
Sec. 704(c)'s anti-abuse rule: a practitioner's guide. Pedersen, Robert C. 1603
Self-employment tax and the LLC member: a uniform approach. Pierson, Steven G. 605
SOL on trust fund recovery assessments. Hudson, Boyd D. Brief Article 420
Subsequent dropdowns to partnerships in corporate reorganizations. Mahoney, Edward J. 851
Taxation of personal injury and sickness awards. Nemeth, John F. Brief Article 311
The Crummey Road. Schuster, Randi A. 775
The model tax curriculum - tax education for the 21st century. Oppenheimer, Jack S. 1103
Transfer of encumbered property to corporation can have negative tax consequences. Hudson, Boyd D. 553
Type of entity determines treatment of nonresident owners of N.C. investment activities. Fletcher, Eric S. Brief Article 283
Using Form W-7 to obtain ITINs. Fletcher, Eric S. Brief Article 332
When can losses be deducted against S corporation basis? Selvia, Jack 888

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