Articles from The Tax Adviser (December 1, 1999)

1-25 out of 25 article(s)

Title	Author	Type	Words
Abusive CRTs.	Laffie, Lesli S.		252
Accuracy-Related Penalty Cannot Be Assessed Against Taxpayer Who Did Not File Valid Return.	Fiore, Nicholas J.		761
Business Continuity Tool Kit.	Laffie, Lesli S.		165
Checklist for preparing and reviewing business tax returns.	Rigby, Edward P.	Illustration	1387
Current developments.	Holmes, Eugene		8260
Eighth Circuit allows exception to GST tax.	Barton, Peter C.		1052
Enhanced education incentives.	Di Luigi, Mario		558
Final SRLY Regs.: effective date provision bears watching.			427
Gifts of appreciated property to charity.	Burson, Robert T.		697
HCA acquiescence clarifies building depreciation.	McPherron, Cecil		389
IRS Issues Guidance as to Interest on Overpayments and Subsequently Determined Deficiencies.	Fiore, Nicholas J.		2020
IRS Provides Guidance on Special Partnership Allocations of COD Income.	Fiore, Nicholas J.		2250
IRS rulings clarify IRA distribution rules.	Whitney, E. Kenneth		224
Last opportunity to recharacterize 1998 Roth IRA conversions.	Johnson, Linda		1104
Late election relief under Rev. Procs. 97-48 and 98-55.	Howell, R. Milton		701
Malpractice insurance.	Laffie, Lesli S.		254
Minimizing payroll tax costs by electing S status for a former proprietorship.	Ellentuck, Albert B.		1111
Passive Loss Self-Rental Regulation Was Valid: 5th Cir. Affirms DC.	Fiore, Nicholas J.		619
Rental income not PII.	White, George L.		545
Roth IRAs.	Laffie, Lesli S.		184
S Shareholders Not Entitled to Increase Bases by Guarantee of Corporate Debt.	Fiore, Nicholas J.		1153
Tax advantages in fractionalizing ownership.	Lusby, Roger W., III		481
Tax planning for armed forces personnel.	Garrison, Larry R.		3634
Temporary vs. not temporary travel expenses.	Currie, David R.		1377
Unclaimed property reporting for LLCs under Texas v. New Jersey.	Winther, Christian M.		1376