Articles from The Tax Adviser (November 1, 2000)

1-19 out of 19 article(s)

Title	Author	Type	Words
Average state/local and total tax burdens, 2000.	Laffie, Lesli S.	Statistical Data Included	408
Checkbox designation.	Laffie, Lesli S.		378
CIP on lease strips.	Ciesar, William W.		438
Corporation that failed to provide accountant with sufficient information to prepare return was liable for accuracy-related penalties.	Fiore, Nicholas J.		272
Digital transmissions produce significant tax savings.	Ciesar, William W.		669
Dual-capacity taxpayer must use facts-and-circumstances or safe-harbor method.	Ciesar, William W.		363
FirstGov website.	Laffie, Lesli S.		72
IRS issues guidance on use of accommodation parties in deferred like-kind exchanges.	Fiore, Nicholas J.		1542
IRS provides guidance on corporate officer's work status classification.	Fiore, Nicholas J.		1465
Letter ruling consistent with regs. repealing Bausch & Lomb doctrine.	Ciesar, William W.		313
Married taxpayer, filing as unmarried head of household, may use full standard deduction.	Fiore, Nicholas J.		913
Passthrough sales and exchanges.	Laffie, Lesli S.		545
Prepaid rent could not be deducted, absent substantial business reason for prepayment.	Fiore, Nicholas J.		356
Refund Trap.	Ciesar, William W.		819
Sourcing of dock sales affects net income and net worth taxes.	Ciesar, William W.		667
Supreme Court says pre-assessment remittances are payments.	Ciesar, William W.		759
Swap recharacterized for lack of business purpose.	Ciesar, William W.		632
Tax Court reaches different conclusions on use of cash method.	Ciesar, William W.		592
Third Circuit applies narrow interpretation of INDOPCO.	Ciesar, William W.		346