Articles from The Tax Adviser (February 1, 2002)

1-26 out of 26 article(s)

Title	Author	Words
15-year amortization for covenant payment in connection with redemption.	Goldberg, Michael J.	532
Adequate disclosure avoids Sec. 6662 penalty.	Goldberg, Michael J.	414
Automatic change to cash method.	Goldberg, Michael J.	468
Benefiting from the R&E credit.	Goldberg, Michael J.	499
Calculating IRA distributions.	Goldberg, Michael J.	1464
Certain mergers involving disregarded entities qualify as a reorganizations.	Goldberg, Michael J.	548
Changes in the learning environment of tax education.	Meade, Janet A.	2933
Credit/debit card tax payments.	Laffie, Lesli S.	423
Employer reimbursements to employees for salary-reduction amounts used to pay health insurance premiums were not excludible.	Fiore, Nicholas J.	831
Foreign corporation's interest subject to withholding under step-transaction doctrine.	Goldberg, Michael J.	1211
Independent contractor vs. employee.	Laffie, Lesli S.	273
IRS discusses amount deductible for use of private plane.	Fiore, Nicholas J.	1143
IRS guidance on Gramm-Leach-Bliley Act and return preparers.	Fiore, Nicholas J.	159
Mining operations: the receding-face doctrine.	Goldberg, Michael J.	1676
Navigating the maze of the required minimum distribution rules: new proposed regulations on required minimum distributions go a long way toward easing the complexity of prior proposed regulations, but are still appreciably unwieldy.	Dilley, Steven C.	2963
Partnership taxation developments.	Burton, Hughlene	5607
Patriot Bonds.	Laffie, Lesli S.	188
Planning for the allocation of cash-basis items to partners whose partnership interests change during the tax year.	Ellentuck, Albert B.	922
Recent IRS ruling could reduce tax on deferred compensation and unexercised options.	Goldberg, Michael J.	519
S shareholder loans: potential tax trap.	Goldberg, Michael J.	1230
Simplified LIFO can ease compliance, boost tax savings.	Goldberg, Michael J.	355
Substantially disproportionate redemptions.	Goldberg, Michael J.	676
Tax options to relieve dried-up cashflow.	Goldberg, Michael J.	1759
The AICPA's 10 guiding principles: any proposed changes to our tax system will require analysis to determine whether they conform to good tax policy.	Nellen, Annette	5013
Unsigned joint return was not valid; 10th Cir. reverses own decision and affirms Tax Court.	Fiore, Nicholas J.	736
When do capital expenditures qualify as deductible medical expenses?	Goldberg, Michael J.	2027