Articles from The Tax Adviser (May 1, 2001)

1-32 out of 32 article(s)

Title	Author	Words
"Pension" payments made by dissolved corporation in satisfaction of shareholder's alimony obligations were not deductible.	Fiore, Nicholas J.	1131
Accounting for floor stocks taxes.	Packard, Pamela	840
AICPA study on reform of the estate and gift tax system.	Sherr, Eileen	3837
Carryback of post-acquisition consolidated NOL attributable to acquired corporation.	Packard, Pamela	607
Contingent attorneys' fees.	Packard, Pamela	357
CRAT Attack.	Packard, Pamela	654
Divided holding periods for partnership interests.	Packard, Pamela	909
E-filing security.	Laffie, Lesli S.	455
Estate tax study.	Laffie, Lesli S.	245
Experiences with the model tax curriculum.	Rhoades-Catanach, Shelley	4015
Favorable guidance on deductible maintenance costs.	Packard, Pamela	931
Final sec. 355(d) regulations.	Packard, Pamela	1143
Funding purchase of stock from deceased shareholder's estate or heirs with insurance.	Ellentuck, Albert B.	1255
Illinois DOR amends income tax regulations.	Packard, Pamela	816
Insolvency test includes exempt assets.	Packard, Pamela	682
Installment sales of multiple assets.	Packard, Pamela	803
IRS provides guidance on trust's sec. 645 election and short-year return.	Fiore, Nicholas J.	582
Limited partnerships in corporate distribution planning.	Packard, Pamela	398
More liberal Morris Trust rules.	Packard, Pamela	1202
Nonmonetary recognition awards with $100 FMV were not de minimis fringe benefits.	Fiore, Nicholas J.	399
Passive losses and sec. 731 gain.	Packard, Pamela	574
Portion of payment to former shareholder characterized as consulting expense had to be amortized.	Fiore, Nicholas J.	863
Postponed research credit regulations and discovery test.	Packard, Pamela	988
Puerto Rican resident was not subject to U.S. estate and gift taxes.	Fiore, Nicholas J.	643
QIs - confidentiality, with limitations.	Packard, Pamela	764
Sale-and-leaseback of real property.	Fink, Philip R.	2767
Simplified minimum distribution rules.	Packard, Pamela	715
TC ruling on six-year SOL.	Packard, Pamela	1054
Thinking above and below the line for S corporation composite taxes.	Packard, Pamela	745
Unsigned return claiming joint filing status was valid; 10th Cir. reverses TC.	Fiore, Nicholas J.	912
Using IRAs to fund QTIP trusts.	Greenstein, Brian R.	4602
When not to use an LLC to own real estate.	Packard, Pamela	1056