Articles from The Tax Adviser (February 1, 2003)

1-27 out of 27 article(s)

Title	Author	Words
A FLP tax-saving strategy.	Ochsenschlager, Thomas P.	775
Amortizing and deducting partnership organization costs.	Ellentuck, Albert B.	952
CERTs and NOL limits.	Ochsenschlager, Thomas P.	1887
Circular 230 final Regs.	Willey, Susan L.	2378
Corporate related parties for reporting purposes.	Ochsenschlager, Thomas P.	950
Current developments: this article reviews and analyzes recent rulings and decisions that involve partnerships. This discussion covers developments on anti-abuse rules, partnership formation, investment partnerships, elections out of subchapter K, statute of limitations, basis, income allocation and partnership continuation. (Partners & Partnerships).	Burton, Hughlene A.	3469
Deferred LKEs. (From the IRS).	Laffie, Lesli S.	87
Employer contribution to strike fund is capital expenditure.	O'Driscoll, David	721
Factor representation not required in computing PA capital-stock tax.	Ochsenschlager, Thomas P.	768
Golf membership fees are refundable deposits.	Ochsenschlager, Thomas P.	591
Hiring disabled workers.	Laffie, Lesli S.	480
Hourly per-diem allowance is a question of fact.	O'Driscoll, David	1074
IRA valuation. (From the IRS).	Laffie, Lesli S.	235
IRS approves car-donation program.	Ochsenschlager, Thomas P.	1086
IRS eases change to simplified UNICAP rules .	Ochsenschlager, Thomas P.	627
IRS loses SE tax challenge.	Ochsenschlager, Thomas P.	988
Ninth Circuit provides guidance on expense vs. capitalize.	Ochsenschlager, Thomas P.	1495
Potential refund of payroll taxes on severance pay.	Ochsenschlager, Thomas P.	387
Preparing students for the new CPA examination.	Totten, Jeffrey C.	1921
Qualified decedents' estate tax.	Laffie, Lesli S.	445
Sherwin-Williams can deduct intercompany royalties and interest.	Ochsenschlager, Thomas P.	885
Tax shelter temp. regs.	Emilian, Jim	5309
Tax trap for second-time U.S. residents.	Ochsenschlager, Thomas P.	950
TEC initiatives. (DC Currents).	Purcell, Thomas, J., III	1346
Transaction not abandoned.	O'Driscoll, David	658
Use of a QI in Sec. 1031 LKEs.	Ochsenschlager, Thomas P.	676
What is the character of Pre-Sec. 197 goodwill? .	Ochsenschlager, Thomas P.	1031