Articles from The Tax Adviser (January 1, 2001)

1-27 out of 27 article(s)

Title	Author	Words
Auto manufacturer may not deduct estimated future warranty costs.	Weinberger, Mark	516
College savings vehicles.	Amitrano, Anthony G., Jr.	3133
Court Defers Loss Deduction on Redemption of Intercompany Debt.	Weinberger, Mark	745
CRT investment diversification and risk-taking strategies.	White, Craig G.	5898
Disclosure statement filed with return.	Ely, Mark H.	547
DOL investigation highlights risks and rewards of employers' recouping benefit plan costs.	Weinberger, Mark	428
Final Regs. on GRAT/GRUT qualified interest determinations.	Weinberger, Mark	827
Hotel chain entitled to $22 million in specified loss carrybacks.	Weinberger, Mark	362
Income tax issues for estates.	Keene, David	3409
Incorporating a cash-basis business by transferring accounts receivable and payable to an accrual-basis corporation.	Ellentuck, Albert B.	919
IRS Did Not Abuse Discretion in Denying Accounting Method Change for Credit Card Fee Income.	Weinberger, Mark	666
IRS Finalizes COI Regs.	Weinberger, Mark	1318
IRS guidance on medical resident FICA refund claims.	Weinberger, Mark	1414
IRS ruling enhances participation in secs. 403(b) and 457(b) plans.	Weinberger, Mark	577
Merger Undertaken to Qualify for S Election Qualifies as F Reorganization.	Weinberger, Mark	394
Rulings that state taxes are nondischargeable in a bankruptcy proceeding have broad ramifications.	Ely, Mark H.	1087
S Corporation holding company had to recapture pro rata share of LIFO reserves.	Fiore, Nicholas J.	1142
S shareholder's personal guarantee did not allow for increased basis.	Fiore, Nicholas J.	809
Salary expenses associated with bank acquisition are deductible.	Weinberger, Mark	820
SSAP No. 10 affects insurance companies.	Weinberger, Mark	1045
Suspended PALs from C years could be deducted in S election year.	Fiore, Nicholas J.	1311
Top 10 estate planning strategies.	Capassakis, Evelyn M.	7599
U.K. tax rules on functional currency significantly liberalized.	Weinberger, Mark	754
Undeliverable refunds.	Laffie, Lesli S.	453
Update on innocent spouse relief.	Ely, Mark H.	1605
Update on new IRS resolution programs.	Ely, Mark H.	1955
Validly formed FLP was recognized for estate tax purposes.	Fiore, Nicholas J.	858