Articles from The Tax Adviser (September 1, 2000)

1-29 out of 29 article(s)

Title	Author	Words
ABA and MDPs.	Laffie, Lesli S.	163
Ability to use cash method expanded.	O'Connell, Frank J., Jr.	857
Basis allocation rules for distributions of multiple assets.	Beehler, John M.	6793
C&L Division.	Laffie, Lesli S.	254
Clarification: August 2000 Case Study.	Fiore, Nicholas J.	51
Client record retention and tax workpapers.	Holub, Steven F.	1258
Daily transportation expenses for temporary work locations.	O'Connell, Frank J., Jr.	1197
Deduction of loan origination costs.	O'Connell, Frank J., Jr.	2064
E-commerce delivers a renewed call for sales tax uniformity.	O'Connell, Frank J., Jr.	1573
Hybrid entities and treaty benefits.	O'Connell, Frank J., Jr.	1173
International fuel tax agreement.	O'Connell, Frank J., Jr.	2157
IRA-designated beneficiary not bound by owner's pre-death withdrawal calculations.	O'Connell, Frank J., Jr.	918
IRS issues prop. regs. on corporate sponsorships and exclusivity payments.	O'Connell, Frank J., Jr.	957
Mergers involving disregarded entities.	O'Connell, Frank J., Jr.	938
New regs. alter tax consequences of sec. 338(h)(10) elections.	O'Connell, Frank J., Jr.	1420
PNC and loan origination costs.	Purcell, Thomas J., III	1300
Prop. regs. simplify LIFO IPIC Method.	O'Connell, Frank J., Jr.	953
Research credit and the 1999 Act.	O'Connell, Frank J., Jr.	974
S Corporations and the AMT credit.	O'Connell, Frank J., Jr.	1548
Safe-harbor sec. 401(k) Plans.	O'Connell, Frank J., Jr.	1250
Significant recent developments in estate planning.	Whitlock, Brian T.	3272
Sup. Ct. to decide whether COD income increases basis.	Briskin, Robert A.	4524
Tax Executive Committee initiatives.	Purcell, Thomas J., III	1043
TIN matching pilot program.	Laffie, Lesli S.	317
Travel expense reimbursements for assignments involving breaks in service at work locations.	Fiore, Nicholas J.	1620
Using a gift program to shift control to family members.	Ellentuck, Albert B.	1475
Valuing U.S. Savings Bonds.	Laffie, Lesli S.	264
Voluntary disclosure as a means of satisfying unmet state tax obligations.	Lundeen, William	1406
What is good and bad about Michigan's Single Business Tax?	O'Connell, Frank J., Jr.	1284