Articles from The Tax Adviser (March 1, 2000)

Title	Author	Type	Words
"Reasonable cause" exception for failure to pay employment taxes requires examination of a taxpayer's total financial situation.	Fiore, Nicholas J.		2109
Congress repeals installment reporting for accrual taxpayers.	Abrams, Howard E.		858
Current corporate income tax developments.	Boucher, Karen J.		6044
Evaluating a deferred compensation plan.	Ellentuck, Albert B.	Statistical Data Included	1453
Federal Circuit allows cash-method issuer to deduct interest payments before due date.	Herskovitz, Don		436
Final regs. for trust status as foreign or domestic.	Dumont, Robert		785
IRS finalizes regs. on FICA taxation of nonqualified deferred compensation.	Michelman, Marvin		2707
IRS finalizes regs. on public disclosure and inspection of tax-exempt organization's documents.	Snowling, Randall		1643
IRS issues new procedure for automatic accounting period changes.	Bruce, Judi		819
La Crosse Footwear Further Limits Benefit of Bargain Inventory Purchases.	Bruce, Judi		555
New refund opportunities for prior casualty and theft losses.	Thompson, Steven C.		3209
Rev. Rul. suggests strategic partnership failure to book-up.	Abrams, Howard E.		1535
S corp. targets and sec. 338(h)(10) update.	Sherwood, Steve		1440
Service rules attribute reduction under Sec. 108(b) on a consolidated basis.	Sair, Ed		855
SRTPs to become enforceable.	Swails, Ed		1365
Tax practice standards for the new millennium.	Tate, William A.		5022
Temporary regs. modify definition of "grantor" for grantor trust purposes.	Peebles, Laura		617
USFreightways supports IRS no "one-year rule" stance.	Bruce, Judi		1563