Articles from The Tax Adviser (April 1, 2003)

1-31 out of 31 article(s)

Title	Author	Type	Words
AICPA comments on simplifying employer-provided retirement plan rules.	Winton, Lisa A.		239
AICPA recommends changes to mutual fund regs.	Sherr, Eileen		270
Amnesty for offshore tax evaders.	Ely, Mark H.		1864
Buy-sell agreements--an invaluable tool.	Maloney, David M.		3539
Clarification.			139
Contingency fees paid directly to attorney are excludible.	Driscoll, David		875
Current corporate income tax developments.	Boucher, Karen J.		4636
Eighth Circuit reverses Tax Court on burden of proof. .	Lerman, Jerry L.		935
Employee settlements subject to employment tax. .	Driscoll, David		883
ESOP ownership of S corporations: good use or bad abuse? .	Lerman, Jerry L.		768
Expatriate tax.	Laffie, Lesli S.		399
Expense-reporting programs with electronic credit card receipts.	Driscoll, David		838
FLP issues and opportunities.	Holtz, Joan C.		1762
Identifying tax opportunities on stock received from an estate.	Ellentuck, Albert B.		1193
Inadequate disclosure of gifts of closely held business interests.	Lerman, Jerry L.		931
Income averaging for farmers.	Posey, Clyde		2403
IRS audit initiatives.	Lerman, Jerry L.		1120
IRS resumes K-1 matching program.	Ely, Mark H.		826
Joint return required for equitable innocent spouse relief.	Driscoll, David		357
Massachusetts uses LLP structure to avoid MBT problems. (State & Local Taxes).	Lerman, Jerry L.		718
Merger of target into acquiring corporation's SMLLC is an A reorganization. (Corporations & Shareholders).	Lerman, Jerry L.		1152
Ninth Circuit overturns earlier holding on refund limits.	Lerman, Jerry L.		711
Personal guaranty does not preclude gain recognition on transferred liabilities.	Lerman, Jerry L.		576
PSCs--beware of unreasonable compensation.	Lerman, Jerry L.		985
Report of Investigation of Enron Corporation and Related Entities Regarding Federal Tax and Compensation Issues, and Policy Recommendations.	Laffie, Lesli S.	Book Review	111
Reporting foreign bank account information.	Sherr, Eileen		272
Sec. 2036 and FLPs.	Lerman, Jerry L.		1501
Sourcing income from Internet transactions.	Nakamoto, Kelly		3337
Surviving spouse can roll over IRA proceeds received from trust.	Driscoll, David		627
The high cost of subsidized eating facilities and employees eating in.	Ely, Mark H.		1019
The new look of IRS appeals.	Ely, Mark H.		1282