Articles from The Tax Adviser (April 1, 2000)

1-34 out of 34 article(s)

Title	Author	Type	Words
A current focus on IA services.	Phelan, Sarah		1123
AICPA alert on IRS RAL program.	Lifson, David A.		2636
Amounts borrowed from fellow S shareholder not at-risk for basis purposes.	Davis, Jon E.		573
Avoiding involuntary termination of S status from excess passive investment income.	Ellentuck, Albert B.		1313
Business property sales under secs. 1031 and 121.	Cho, Chang		988
Changing an impermissible LIFO method.	Smith, Maureen H.		5409
Clarification.	Goldberg, Seymour	Correction Notice	100
Clarification.			63
Credit for Withholding.	Laffie, Lesli S.		637
Current corporate income tax developments.	Boucher, Karen J.		6495
Depreciation of property acquired subject to secs. 1031 and 1033.	Martin, Kathleen K.		698
ESOPs, S corporations and sec. 267.	Miller, Becky		683
Exacto Spring Corp. breaks new ground in reasonable compensation.	Lyden, George		785
FICA taxation of nonqualified deferred compensation.	Colville, James		1671
Final regs. for exempt organization disclosure requirements.	Buzzell, Colin		713
Final regs. for separate-share rules issued.	Cox, Barbara		756
Foreign asset-protection trusts.	Wainwright, Ronald G., Jr.		624
Grandfathered trust modification permitted.	Dunn, Lee A.		1560
GST planning opportunities.	Willey, Susan L.		512
IRS revises offers in compromise.	Burke, Timothy J.		683
Is it time to tune up your maquiladora?	MacKenzie, Narelle E.		1066
Managing portfolio gains and losses in mutual fund redemptions.	Bloom, Robert	Statistical Data Included	5255
Michigan's RAB 98-1: the implementation phase.	Schamberger, Steve		1281
New foreign partnership reporting requirements.	Nichols, Richard D.		3224
Ownership of Home by Partnership Counts for Sec. 121 Purposes.	Fiore, Nicholas J.		852
Payment Agreements with Acquiring Corporation May Be Golden Parachute Payments.	Fiore, Nicholas J.		775
Protesting penalties asserted by the Service Center.	Marchbein, Joe		490
Recent changes in filing requirements for foreign partnerships.			1422
Revised Form 5500 and information reporting.	Miller, Becky		465
Securities Pricing.	LL.M.		227
State R&E credits.	Wainwright, Ronald G., Jr.		515
Sup. Ct.: Valid Disclaimer of Inheritance Under State Law Could Not Avoid Federal Tax Liens.	Fiore, Nicholas J.		979
Tax treatment of ISO 9000 costs.	Roche, Scot P.		520
The courts look at sec. 6672 TFRP.	Domke, John C.		2113