Articles from The Tax Adviser (October 1, 2002)

1-33 out of 33 article(s)

Title	Author	Words
18% capital-gain-rate election. (From The IRS).	Laffie, Lesli S.	285
2 great tax strategies many overlook.		698
Addendum.		340
Clarifications.		113
Collection fast track mediation.	Ely, Mark H.	980
Contributing zero-basis accounts receivable to a cash-basis partnership.	Ellentuck, Albert B.	869
Current developments.	Burton, Hughlene	2526
Deducting third party investment mgnt. fees under Sec. 67(e).		2479
Employee tuition reduction not excludible fringe benefit.	Laffie, Lesli S.	586
Employee-owner compensation in C and S corporations.	Beck, Allen M.	644
Employer FICA tax on unreported tip income.	Beck, Allen M.	548
Health reimbursement arrangements. (Employee Benefits & Pensions).	Beck, Allen M.	319
IRS aggressively challenges privilege.	Ely, Mark H.	728
IRS reversal on stock options and divorce.	Beck, Allen M.	953
Law librarian's costs in obtaining law degree were not deductible.	Laffie, Lesli S.	803
Loan to S corporation may not generate taxpayer basis.	Beck, Allen M.	1125
New pilot program to expedite technical advice process.	Ely, Mark H.	614
Outstanding tax balance denied preparer's participation in IRS e-filing program.	Laffie, Lesli S.	927
Planning in turbulent times: GRATs.	Lewis, Alev T.	2206
Relief from international double taxation.	Beck, Allen M.	1395
Repayment of COD income allows for refund claim.	Laffie, Lesli S.	724
Restaurateurs, count your tips!	Ely, Mark H.	1204
Sales price adjustments and the claim-of-right doctrine.	Beck, Allen M.	1391
Sarbanes-Oxley Act.	Laffie, Lesli S.	440
Sec. 179 expensing election.	Beck, Allen M.	589
Sec. 529 planning opportunities.	Beck, Allen M.	932
Split-dollar life insurance. (From The IRS).	Laffie, Lesli S.	184
Tax Court denies jurisdiction on underlying tax liability.	Beck, Allen M.	897
Tax court upholds FLP disallowance.	Beck, Allen M.	697
Tax implications of the business use of airplanes.	Beck, Allen M.	1278
The cash method for small businesses.	Beck, Allen M.	1024
Timeliness of refund suit. (Court Decisions).	Laffie, Lesli S.	239
Using A and C reorganizations in restructurings.	Walkauskas, Gregory W.	6027