Articles from The Tax Adviser (May 1, 2002)

1-33 out of 33 article(s)

Title	Author	Words
"Check-the-box" and QSub guidance provide structuring opportunities.	Packard, Pamela	781
Airline costs allocable to vouchers issued are not deductible until vouchers are redeemed for tickets. (Expenses).	Fiore, Nicholas J.	1390
Choosing between a Sec. 401(k) or 403(b) plan.	Packard, Pamela	897
Costs of weight-loss program may be deductible. (Expenses).	Fiore, Nicholas J.	577
Dividing up retirement-plan assets with a QDRO.	Ellentuck, Albert B.	1263
Documentation requirements under German transfer-pricing rules.	Packard, Pamela	682
Employee compensation attributable to acquisitions.	Packard, Pamela	706
Expatriating long-term residents need clarification.	Packard, Pamela	977
Extraterritorial exclusion and the FTC.	Packard, Pamela	485
Federal tax classification of entities with zero-equity members.	Packard, Pamela	1060
Final intermediate sanctions regulations issued.	Packard, Pamela	1019
Hardship waiver from electronic-filing requirement for large partnerships.	Packard, Pamela	714
Husband's fraud will not toll limitations period for spouse's split-gift tax return.	Fiore, Nicholas J.	1180
Illinois ICB: a new administrative forum.	Packard, Pamela	803
Impact of income taxes on S stock valuation.	Packard, Pamela	464
Impact-fees ruling has favorable impact.	Packard, Pamela	381
Interim loss-disallowance regulations.	Packard, Pamela	519
IRS expects to issue 12-month rule.	Packard, Pamela	875
IRS proposes employment tax on the exercise of statutory stock options.	Packard, Pamela	784
Late check-the-box elections made easier.	Packard, Pamela	816
New law offers relief to terrorist attack victims.	Westort, Peter J.	3180
New rules for taxing extraterritorial income. (Foreign Income & Taxpayers).	Kennedy, John P.	5144
New U.S.-U.K. income tax treaty's implications for U.S. businesses.	Packard, Pamela	983
Nonfiler initiative. (Miscellaneous).	Laffie, Lesli S.	248
Notice 2002-11: IRS reversal on Rite Aid.	Packard, Pamela	978
Partial sale of a partnership interest: flexibility in controlling gain?	Packard, Pamela	1350
Reimbursements of pre-tax health insurance contributions are taxable.	Packard, Pamela	748
Reporting treaty-based return positions.	Packard, Pamela	869
Sec. 197 anti-churning rules for partnerships.	Packard, Pamela	1075
Structuring debt basis in an S corporation.	Packard, Pamela	983
TC decides Sec. 6330's jurisdiction.	Packard, Pamela	1125
The ETI dispute: an opportunity to include an ongoing case study in the AICPA MTC.	Bradley, Wray E.	3664
Victims of Terrorism Tax Relief Act of 2001.	Packard, Pamela	921