Articles from The Tax Adviser (August 1, 2003)

Title	Author	Type	Words
15-year amortization for covenant not to compete in redemption acquisition.	O'Driscoll, David		723
A case for updating P.L. 86-272.	Mudford, Scott		1051
Accountable plans, reimbursements and per-diem allowances.	Christensen, Anne L.		2950
Addendum.			95
Allocating settlement proceeds in employment cases.	Monroe, Tracy J.		1573
Are special school expenses a medical deduction?	Gibson, Daniel J.		919
Case study: the JCT's Enron report sheds light on the book vs. tax debate.	Nellen, Annette		2151
Corporate inversion planning strategies.	Baruch, Bernard		1265
Determining FMV. (From The IRS).	Laffie, Lesli S.		831
Electing to treat a revocable trust as part of an estate.	Scarpa, Michele D.		2320
Employer benevolent fund administration.	Sweeney, James P.		1286
Expense or capitalize roof repairs?	Whittall, Robert E.		1642
Foreign Trust information reporting. (AICPA Activities).	Laffie, Lesli S.		130
ISOs. (Regulations).	Laffie, Lesli S.		117
NMTC: can a leverage structure alleviate investors' concerns?	Stevenson, Annette L.		1658
Pension Preservation. (AICPA Activities).	Laffie, Lesli S.		129
Postliquidation payment on loans guaranteed by a shareholder.	Ellentuck, Albert B.		939
Prearranged stock transfers qualify under Sec. 351.	O'Driscoll, David		847
Private business aviation as an alternative to commercial airline travel.	Wingate, Linda		3381
Purchasing, leasing and developing software.	Krumwiede, Tim		2270
Refund claims involving a Saturday, Sunday or legal holiday.	O'Driscoll, David		791
Software enhancements lacked requisite innovation and scientific experimentation for R&D credit.	O'Driscoll, David		1035
Split-dollar life insurance alert!	Vogel, Howard		1013
Tax allocations for securities partnerships.	Bellamy, Chris		1802
Tax and pension claims in bankruptcy.	Chambers, Valrie		2620
Tax havens - shelter or shoulder?	Verzi, Robert A.		1360
TEC initiatives.	Purcell, Thomas J., III		1172