Articles from The Tax Adviser (September 1, 2001)

1-26 out of 26 article(s)

Title	Author	Words
Accounting for originated mortgage servicing rights.	O'Connell, Frank J., Jr.	1382
Adopting, retaining and changing accounting periods.	O'Connell, Frank J., Jr.	1728
Alert for consolidated return filers.	O'Connell, Frank J., Jr.	297
Avoiding dividend treatment on distributions by liquidating.	Ellentuck, Albert B.	1324
Construction allowance in lease agreements need not be for constructing or improving property to satisfy "purpose" requirement.	Fiore, Nicholas J.	721
Continuation of LIFO benefits following a sec. 721 transfer.	O'Connell, Frank J., Jr.	1059
Depreciation method changes allowed without IRS consent.	O'Connell, Frank J., Jr.	1347
Elections pursuant to FSC Repeal and Extraterritorial Income Exclusion Act of 2000.	O'Connell, Frank J., Jr.	1088
Estate tax repeal: What now?	O'Connell, Frank J., Jr.	1358
Filing carryback claims for consolidated groups.	O'Connell, Frank J., Jr.	801
Hand-written listing of assets was not qualified disclaimer.	Fiore, Nicholas J.	496
Heads up on EGTRRA!		556
IRA rollovers of S Stock.	O'Connell, Frank J., Jr.	777
Restructuring debt basis in light of the "economic outlay" doctrine.	Porcaro, Gregory A.	2878
S shareholder cannot offset self-charged management fees against nonpassive income.	Fiore, Nicholas J.	920
Sale of partnership interests with open-service or construction contracts.	O'Connell, Frank J., Jr.	1303
Sec. 1032 in structuring deferred compensation plans.	O'Connell, Frank J., Jr.	2234
Sec. 529 plans - qualified tuition programs.	O'Connell, Frank J., Jr.	784
Significant recent developments in estate planning.	McNamara, Jill	3946
Single-entity approach approved for affiliated group product liability losses.	O'Connell, Frank J., Jr.	762
Tax Court petition filing by nonattorneys.	Holub, Steven F.	2726
Tax Court requires capitalization of loan acquisition costs.	O'Connell, Frank J., Jr.	1085
Tax issues in divorce.	Burton, Hughlene A.	5692
The dual-consolidated-loss trap.	O'Connell, Frank J., Jr.	1648
Treaty status of LLCs.	O'Connell, Frank J., Jr.	839
Upcoming state tax amnesty programs present great opportunity.	Boucher, Karen J.	1309