Articles from The Tax Adviser (September 1, 2002)

1-24 out of 24 article(s)

Title	Author	Words
A new look at profit-sharing plans in 2002. (Employee Benefits & Pensions).	Horvath, David S.	918
Automatic tax-year-change procedures modified for C corporations. (Accounting Methods & Periods).	Thornton, David A.	1174
Brother can claim EITC for younger siblings. (Credits Against Tax).	Fiore, Nicholas J.	616
Corporate sponsorship regulations finalized. (Exempt Organizations).	Gray, Susan L.	1291
Deducting interest owing to a related foreign person. (Interest Income & Expense).	Granberg, Michael W.	1248
Grouping activities as an AEU.	Miller, Sarah Allen	1622
How to have a successful e-filing experience. (Tax Practice Management).	Holub, Steven F.	2374
Innocent spouse relief. (Regulations).	Laffie, Lesli S.	329
New ESBT rules receive mixed reviews.	Holets, David J.	1294
New rules on accounting-period changes for partnerships and S corporations. (Accounting Methods & Periods).	Keller, Brian E.	1297
Offers in compromise. (Regulations).	Laffie, Lesli S.	684
Providing employees with a nontaxable discount on goods.	Ellentuck, Albert B.	775
Recapture of LIFO reserve.	Schuth, Michael R.	896
Revised Temp. Regs. may ease anti-Morris Trust rule effects. (Corporations & Shareholders).	Hetzer, B. Todd	1409
S corporation holding company was not required to recapture share of LIFO reserves.	Fiore, Nicholas J.	732
S corporation suspended losses allowed against C corporation basis following merger..	Miller, Louis J.	954
Sales and use tax reverse audits: what to expect. (State & Local Taxes).	Joseph, Martin A.	1347
Special estimated tax exceptions for trusts and beneficiaries. (Estates, Trusts & Gifts).	Hills, Marvin D.	946
Statistical sampling may create opportunity for M&E analysis.	Holets, David J.	1046
Survey on international tax treaties. (Regulations).		174
Under the watchful eye of state tax administrators: the business-purpose doctrine.	Hogroian, Ferdinand	4439
Use of 80/20 companies. (State & Local Taxes).	Peric, Vladimir Gary	751
Use of the installment method in liquidations.	Harris, Richard W.	3957
Wasting assets do not generate BIG under Sec. 382. (Gains & Losses).	Quinn, Joseph	534