Articles from The Tax Adviser (January 1, 2003)

1-29 out of 29 article(s)

Title	Author	Words
2003 inflation adjustments.	Laffie, Lesli S.	204
Addendum.		55
Avoiding the AMT depreciation adjustment.	Ellentuck, Albert B.	787
Bank subsidiary's LKE program qualifies under Sec. 1031.	Kautter, David J.	1137
Cascading IRA beneficiaries.	Lange, James	3109
Charging related private foundation for services was not act of self-dealing.	Kautter, David J.	556
Circular 230 final regs. .	Willey, Susan L.	3171
Court has jurisdiction to review equivalent hearings.	O'Driscoll, David	613
DOL issues Enron-driven "blackout" rules.	Kautter, David J.	666
Donation to charity's agent.	Laffie, Lesli S.	561
IRS allows one-time RMD-method change.	Kautter, David J.	391
IRS eases late "check-the-box" election procedures.	Kautter, David J.	389
IRS issues proposed anti-loss-duplication consolidated regs.	Kautter, David J.	1375
IRS National issues meeting update.		693
IRS releases 2002 guidelines for "adequate disclosure".	O'Driscoll, David	1070
LMSB realignment.	Ely, Mark H.	926
OIC final regs. issued.	Ely, Mark H.	743
OIC user fee.	Laffie, Lesli S.	468
Planning in turbulent times: IDITs.	Lewis, Alev T.	1731
Prop. Regs. bar use of basis shifting to create artificial losses.	Kautter, David J.	809
Put and qualified covered call option on same equity results in straddle treatment.	Kautter, David J.	800
Reimbursements for prior medical expenses includible in income.	O'Driscoll, David	625
Rev. Rul. disallows LILO transaction deductions.	Kautter, David J.	959
Ruling revoked on communications tax exemption.	Kautter, David J.	472
Service identifies "listed transaction" insurance arrangement.	Kautter, David J.	645
Significant recent developments. (Corporations & Shareholders).	Chui, Yidan	3274
Subsidiary's nonconforming inventory method will not violate group's conformity.	Kautter, David J.	657
Transfer of stock warrants to charity was not an anticipatory assignment of income.	Kautter, David J.	793
Trust's payments to S corporation for personal services not act of self-dealing.	Kautter, David J.	404