Articles from The Tax Adviser (July 1, 2003)

1-27 out of 27 article(s)

Title	Author	Words
Accountable plans, reimbursements and per-diem allowances.	Christensen, Anne L.	3577
Avoiding accuracy-related penalties under Rev. Proc. 94-69.	Smith, Annette B.	941
Cancellation of accrued, but unpaid, interest on intercorporate debt.	Smith, Annette B.	1617
Charitable contributions of patents.	Smith, Annette B.	1192
Customs duty considerations.	Smith, Annette B.	1032
Deductions for bonus arrangements.	Smith, Annette B.	535
Egg donation costs. (From The IRS).	Laffie, Lesli S.	349
EIC verification initiative.	Ely, Mark H.	731
HR 285. (AICPA Activities).	Laffie, Lesli S.	132
Inflation-indexed debt instruments.	Vines, Timothy W.	4414
Innocent spouse. (From The IRS).	Laffie, Lesli S.	379
IRS updates late-election procedures.	Smith, Annette B.	1186
Late information returns do not preclude employee classification relief.	O'Driscoll, David	1153
Mark-to-market for securities dealers.	Laffie, Lesli S.	383
Planning for an installment sale involving depreciation recapture.	Ellentuck, Albert B.	722
Professor's receipt of royalties treated as capital gains.	Smith, Annette B.	1085
Purchasing, leasing and developing software.	Krumwiede, Tim	2820
Recovering litigation and administrative costs.	Ely, Mark H.	791
Revised procedures for relief from late S elections.	O'Driscoll, David	1586
Safe-harbor method to determine market value of motor vehicle cores.	Smith, Annette B.	672
TAM addresses SAB 101 Revenue Recognition issues.	Smith, Annette B.	968
Tax shelter transactions: to amend or not to amend?	Ely, Mark H.	1060
Taxation of older adults.	Schulman, Michael David	1795
Technical inconsistencies in the investment company provisions.	Smith, Annette B.	1373
The many faces of dispute resolution.	Ely, Mark H.	1740
Treating rotable spare parts as depreciable assets.	Smith, Annette B.	865
Trust's material participation not limited to trustee's activity.	O'Driscoll, David	600