Articles from The Tax Adviser (March 1, 2001)

Title	Author	Type	Words
Capital gains planning for 2001: an important new rule.	Sair, Edward A.		796
Capitalization requirement in Wells Fargo reversed.	Sair, Edward A.		1234
Circular 230.	Laffie, Lesli S.		787
Congress reinstates installment method for accrual-basis taxpayers.	Sair, Edward A.		606
Current corporate income tax developments.	Boucher, Karen J.		7093
Executive who purchased acquiring corporation's stock at nominal price was liable for unpaid taxes as transferee.	Scott, Thomas H.		973
Final regs. on travel and tour activities.	Sair, Edward A.		586
IRS discusses financial status audit techniques.	Fiore, Nicholas J.		1251
IRS issues guidelines on treatment of computer software.	Fiore, Nicholas J.		1203
IRS releases 2000 guidelines for "adequate disclosure".	Fiore, Nicholas J.		1117
IRS releases transition rules for new withholding requirements.	Sair, Edward A.		1178
Loan/bonus arrangement results in immediate income to employee.	Sair, Edward A.		1187
Mandatory large partnership e-filing for 2000.	Sair, Edward A.		864
New guidelines on tax accounting for software costs.	Sair, Edward A.		753
New tax reporting requirements for political organizations.	Sair, Edward A.		1431
No federal income tax consequences for release of co-obligor on debt instrument.	Sair, Edward A.		766
Rev. Proc. 2000-37 offers long-awaited reverse-exchange safe harbor.	Hamill, James R.		7235
Rev. Rul. 2000-43 confirms IRS position denying accrual-basis deduction for S Corporation charitable contributions.	Sair, Edward A.		566
Reverse like-kind exchange safe harbor.	Sair, Edward A.		1136
Sec. 482 and the sham-transaction doctrine.	Sair, Edward A.		978
Supreme Court allows S basis increase for excluded DOI income.	Sair, Edward A.		1625
Taxpayer who uses standard deduction may not use itemized deductions in computing AMT.	Fiore, Nicholas J.		393
Websites for tax practitioners.	Adams, Richard D.		1996