Articles from The Tax Adviser (August 1, 2002)

1-28 out of 28 article(s)

Title	Author	Words
Application of Sec. 382 to foreign corporations.	Bakale, Anthony	767
Applying for a fiscal year under Sec. 444 when an S election is made.	Ellentuck, Albert B.	1140
Capital asset deemed-sale election available until Oct. 15, 2002.	Whitlock, Brian T.	672
Challenge to tax assessment based on IRS aggregate-tip reporting.	Bakale, Anthony	1009
Depreciation of greens and tees.	Bakale, Anthony	486
Evaluating tax education: a survey of new hires.	Schnee, Edward J.	2151
FICA on tips.	Laffie, Lesli S.	368
Gifts of an ownership interest in a business not eligible for the annual exclusion.	Bakale, Anthony	1095
LLC trap for the unwary in Canada.	Bakale, Anthony	3071
Maximizing tax-free gain from a sale of a home.	Bakale, Anthony	1720
Merger of pension plan into profit-sharing plan is not partial termination.	Fiore, Nicholas J.	1034
New guidance for retirement plan distributions.	Bakale, Anthony	961
New procedures for changing accounting periods.	Bakale, Anthony	1504
New retirement savings incentive may be an opportunity for "retirees".	Bakale, Anthony	927
Paying for LTC insurance: the C corporation advantage.	Bakale, Anthony	1418
Post-EGTRRA life insurance planning: the Economic Growth and Tax Relief Reconciliation Act of 2001 promises repeal of the estate tax in 2010, but will it ever come to pass?	Mintz, Jonathan A.	3734
Ruling expands Sec. 1041 exemptions from assignment-of-income doctrine.	Bakale, Anthony	1806
September 11 tax relief: electing out of mid-quarter depreciation.	Bakale, Anthony	529
Structuring partnership payments to a retiring partner.	Bakale, Anthony	1090
Tax implications of FASs 141 and 142.	Bakale, Anthony	1718
Tax planning opportunities for U.S. Series E and EE savings bonds.	Bakale, Anthony	1283
Tax shelters.	Laffie, Lesli S.	732
The 50/50 practice in Switzerland.	Bakale, Anthony	1132
Use of cash method by small businesses: notice 2001-76 introduced new rules to simplify use of the cash method for qualifying small businesses with average gross receipts of $10 million or less.		1706
Use of the installment method in liquidations.	Harris, Richard W.	4003
Vacation home tax planning: shaky foundations not easily repaired with software.	Bakale, Anthony	1422
When is a building not a building.	Bakale, Anthony	853
When is an assignee or judgment creditor taxed on partnership income?	Bakale, Anthony	1174