Articles from The Tax Adviser (April 1, 1998)

1-30 out of 30 article(s)

Title	Author	Type	Words
Avoiding the Sec. 7206(2) criminal penalty for false/fraudulent return preparation.	Altieri, Mark P.		3472
Changes to cafeteria plan revocations and elections necessitate plan qualification review.	Cavanaugh, Maureen		1286
ESOPs and S corporations.	Smith, Greg W.		872
Fax and E-mail qualify as "documentary evidence" for Sec. 274.	Cavanaugh, Maureen		570
Fifth Circuit rules disclaimer is qualified.	Arora, Alka		1143
Final QPRT regulations (IRS regulations on qualified personal residence trusts)(Brief Article)	Capassakis, Evelyn M.	Brief Article	434
GAO report on IRS's use of financial status audit techniques.	Raymon, Jeffrey L.		997
Implementation of the TRA '97 information reporting provisions.	Mackay, Jim		1584
Insurance sales commissions were deductible.	Howe, Vicki	Brief Article	266
IRS develops compliance strategy to address state and municipal employees' FICA tax.	Starling, Kristen S.	Brief Article	651
IRS expands the scope of tax-free treatment in reorganizations.	Shoji, Byron L.		1497
IRS to test new large business examination program.	Starling, Kristen S.	Brief Article	231
Late QSSS election relief.	Smith, Greg W.		711
LIFO conformity violation relief for auto dealers.	Garrett, Richard W.		1477
Loss waiver is important for consolidated groups subject to the loss disallowance rule.	Nelson, Chris		573
Method change from LIFO inventory method under Rev. Proc. 97-37.	Garrett, Richard W.		2054
Principal residence sales by international executives after the TRA '97.	Fisher, Arthur L.		3643
Sec. 195 election procedures.	Jacobs, Jennifer	Brief Article	613
Selected debt cancellation issues.	Fredrickson, Debra		850
Service makes use of educational outreach.	Starling, Kristen S.	Brief Article	369
Suing for secrets.	Field, Denis M.	Brief Article	421
Tax Court disallows deduction for decrease in property value due to rezoning.	Aiken, Deborah		951
Tax-free reorganizations: new definition of continuity.	Shoji, Byron L.		945
Taxation of the sales of real property after the TRA '97.	Sobol, Horacio	Brief Article	405
Taxpayer Bill of Rights 3.	Feit, Alvin M.		714
The TRA '97 offers a multitude of education incentives.	Key, Kim Galligan		6851
Timing liquidation distributions for tax savings.	Ellentuck, Albert B.		1039
Training and technology.	Rubenstein, Robert L.	Brief Article	833
Transfer of nonqualified stock options to charity.	Cavanaugh, Maureen		763
Withholding and reporting requirement for payments to foreign partnerships.	Schneider, Ruth Ann		1003