Articles from The Tax Adviser (July 1, 2000)

Title	Author	Type	Words
AICPA comments on "check-the-box" prop. regs.	Green, Colleen M.		895
AIRC opportunities and new allocation regs.	Fox, Kendall B.		1215
Applicability of sec. 6662 accuracy-related penalties to refund claims.	Urban, Michael A.		670
Application of step-transaction doctrine to Qsub elections.	Smith, Greg W.		765
BIGs and items of income under sec. 382.	McManus, Richard F.		1781
Compensating employees with nonemployer stock options.	Trainer, Corina		1132
Consequences of failing to provide suspension-of-benefits notice.	Valer, Robert D.		1155
Corporation whose charter was suspended lacks capacity to file Tax Court petition.	Savell, Kenneth S.		426
Current issues in information reporting.	Fox, George		1397
De minimis and working condition fringe benefits reexamined.	Butler, Kimberly A.		1248
Deducting medical conference attendance.	Laffie, Lesli S.		508
Determining whether a taxpayer might benefit from a Roth IRA conversion.	Ellentuck, Albert B.		1159
Effect of NOL carryovers on FTC.	Crocco, Peter		537
Exam team can only obtain third-party tax information possessed by other IRS sources on a "need to know" basis.	Savell, Kenneth S.		827
Foreign taxes may reduce stock option benefits.	McGowan, Chistopher		523
Government clarifies position on investigatory costs.	Tingey, Dennis		885
Innocent spouse relief.	Laffie, Lesli S.		878
Intrafamily installment sales of nonqualified stock options.	Lusby, Roger W., III		6079
IRS approves third-party checkbox initiative.	Oveson, Val W.		859
IRS should allow expensing of ERP implementation costs.			353
Long-term contract costs ruled capital expenditures.	Zarzar, Robert		805
Redemption distributions of PTE.	Lukacs, Michael V.		1079
Removal costs held deductible.	Passman, Maury		737
Retirement planning.	Mioli, Dean		1701
Sec. 301(e) - some unusual consequences.	Friedel, David		1590
Sec. 904 - base difference vs. timing difference for foreign taxes.	Fischl, Alan		784
Sponsorship prop. regs. may increase UBIT liability.	Patton, Travis L.		1215
Timing of incentive compensation deductions.	Alden, Judith E.		819
Unanticipated tax consequences under the conversion regs.	Noles, Susana E.		1420
Untangling a sec. 501(c)(7) club's Web pages.	Stump, Mitchell L.		2482
Unwanted assets in a stock sale.	Recknagel, Lara C.		1178