Articles from The Tax Adviser (November 1, 1998)

1-30 out of 30 article(s)

Title	Author	Words
Applicability of sec. 6662 penalty to employment taxes.	Cryan, Thomas M.	561
Avoiding double taxation - an employment tax savings opportunity.	Broomhead, Nick D.	1378
Bankruptcy Cases.	Laffie, Lesli S.	541
Current developments.	Holmes, Eugene M.	11212
Current developments.	Karlinsky, Stewart S.	2608
Federal vs. state employee benefit plan and fringe benefit income tax withholding.	Cheung, Paul L.	649
Final sec. 367 regs. on certain transfers of stock and securities to foreign corporations.	Gordon, Richard	238
From here to technology in less than an eternity.	Rubin, Jane T.	2510
Information reporting required for large gifts received from foreign persons or estates.	Corrick, Stephen R.	506
Interest paid to a foreign subsidiary of a foreign leasing company involved in commercial lending qualifies as portfolio interest.	Renfroe, Diane L.	656
IRA Recapture Tax.	Laffie, Lesli S.	328
IRS allows married taxpayers to "rearrange ownership" of stock.	Nager, Ross	375
IRS attacks "double-dips".		976
IRS considers replacing SRLY limitations with sec. 382-type approach.	White, George	1689
IRS Explains Election to Defer Gain on Sale of QSB Stock.	Fiore, Nicholas J.	675
IRS modifies expatriation ruling practice.	Gordon, Richard	316
New COSI rules pose problems for S corporations.	White, George	710
New grouping rules for FSC calculations and foreign-source income.	Gordon, Richard	664
New IRS procedures for worker classification disputes.	Stein, Ronald A.	1174
New law prohibits IRS summons of tax software and source code.	Wright, Jeffrey M.	549
New law provides additional assistance in solving client problems.	Wright, Jeffery M.	709
Postfiling administrative expenses reduce estate tax fraud penalty.	Stein, Ronald A.	839
Qualifications for use of research tax credit modified.	Becchi, Rosemary	653
Recent regs rekindle debate on savings clauses.	Strobel, George L., II	2114
Recent TAM treats partnership as aggregate in applying sec. 1032.	Jackel, Monte A.	362
Redemption Agreement Transferring Stock to Business Associate Was Not "Testamentary Device"; 2d Cir. Reverses TC.	Fiore, Nicholas J.	1803
Ruling allows manufacturers to accelerate cooperative advertising deductions.	Young, Barbara	314
Starting a business.	Ellentuck, Albert B.	888
Tax Court denies capital loss generated by a partnership formed with an unrelated foreign bank.	Dance, Glenn E.	743
The historic absorption ratio method and TAM 9810003 - will good tax policy be turned bad?	Guarascio, Herbert J.	1193