Articles from The Tax Adviser (October 1, 2000)

1-38 out of 38 article(s)

Title	Author	Words
Alaska Community Property Act.	Moore, Philip E.	679
Allocating gain in an FLP.	Moore, Philip E.	540
Alternative date.	Laffie, Lesli S.	223
At-risk rules and LLCs.	Moore, Philip E.	605
Avoiding POA Problems with the IRS.	Ely, Mark H.	875
Basis in replacement property from like-kind exchanges.	Moore, Philip E.	823
Cash method now available to small businesses with inventory.	Moore, Philip E.	855
Change of accounting method for small taxpayers with inventory under rev. proc. 2000-22.	Ely, Mark H.	679
Complying with the ADA can provide tax benefits.	Moore, Philip E.	1124
Contingent attorneys' fees.	Moore, Philip E.	711
Converting a general partnership interest into a limited partnership interest tax-free.	Ellentuck, Albert B.	957
Correction.		39
Current Developments (Part 1).	Karlinsky, Stewart S.	6915
Ex-spouse was entitled to intervene in "innocent spouse" suit.	Fiore, Nicholas J.	628
Extension of assessment period for certain foreign transfers applies only to required information, not entire return.	Fiore, Nicholas J.	997
Final regs. clarify passthroughs, distributions and basis adjustments.	Harkness, Michael D.	6457
Food and beverage deduction.	Laffie, Lesli S.	321
Future of export tax benefits.	Moore, Philip E.	850
Gift tax return disclosure.	Laffie, Lesli S.	100
Housing allowances: expanded benefits and planning opportunities.	Moore, Philip E.	1747
Is local travel a deductible business expense?	Moore, Philip E.	1251
ISC tax issues.	Moore, Philip E.	1393
Large Business Examination Program.	Ely, Mark H.	585
Lobbying expense pitfalls for exempt organizations.	Moore, Philip E.	1288
Negotiating installment agreements with the IRS Collection Division.	Ely, Mark H.	2726
Paving contractor was not required to use accrual method.	Fiore, Nicholas J.	794
Payments to nonqualified trust that replaced terminated pension plans were not exempt from employment taxes.	Fiore, Nicholas J.	1372
Political organizations and the new disclosure requirements.	Moore, Philip E.	999
Qualified state tuition programs--sec. 529 plans.	Moore, Philip E.	857
Refund claim is timely, even though return was filed late.	Ely, Mark H.	706
Securities trader reporting requirements.	Pudner, Thomas Rolfe	7549
Sole shareholder's legal expenses.	Laffie, Lesli S.	342
State law disclaimers: always effective for federal tax purposes?	Moore, Philip E.	1080
Statutory requirements for dependency exemptions must be met fully.	Ely, Mark H.	419
Targeted jobs tax credit settlement offer.	Moore, Philip E.	831
Update on investment advisers regulation: the proposed IARD and compliance issues.	Bernstein, Phyllis	1894
Website development--how to account for set-up, installation and maintenance costs.	Moore, Philip E.	1104
When is a rental property not a rental property?	Moore, Philip E.	721