Articles from The Tax Adviser (May 1, 2003)

1-32 out of 32 article(s)

Title	Author	Type	Words
2002 Data Book.	Laffie, Lesli S.	Book Review	188
Accrual of tax refunds.	Packard, Pamela		696
Asbestos expenses are currently deductible.	O'Driscoll, David		1031
Buy-sell agreements: an invaluable tool.	Maloney, David M.		1996
Combining a "safe harbor" sec. 401(k) plan with a new comparability defined contribution plan.	Packard, Pamela		781
Coverdell ESAs: a viable alternative to qualified tuition plans.	Packard, Pamela		892
E-filing employment taxes. (From The IRS).	Laffie, Lesli S.		287
Expansion vs. acquisition of an active trade or business for sec. 355 purposes.	Packard, Pamela		905
Final and temp. sec. 121 regs. on gain exclusion.	Packard, Pamela		952
Internet transactions and PE issues.	Nakamoto, Kelly		2708
IRS consent not required for property classification change.	O'Driscoll, David		844
IRS issues final regs. on marital-related stock redemptions.	Packard, Pamela		790
IRS mailing addresses. (From The IRS).	Laffie, Lesli S.		170
IRS targets excess-benefit transactions.	Packard, Pamela		678
IRS's current position on FLPs.	Packard, Pamela		353
LLCs and the sec. 465 at-risk rules with DROs.	Packard, Pamela		549
Loss transactions exempt from tax shelter disclosure rules.	O'Driscoll, David		858
Medicaid eligibility rules.	Knoepfle, Terry W.		5197
Partner's basis.	Laffie, Lesli S.		352
Political organization reporting and disclosure after HR 5596.	Packard, Pamela		636
Pre-tax health insurance "reimbursements/loans" are taxable.	Packard, Pamela		814
Prop. Regs. may resolve many, but not all, INDOPCO issues.	Packard, Pamela		968
Qualified annuity can be based on two lives .	O'Driscoll, David		1274
S corporation's treatment of employee-shareholder fringe benefits.	Ellentuck, Albert B.		763
Sale of U.S. partnership interest by a foreign person.	Packard, Pamela		922
TEC initiatives. (DC Currents).	Purcell, Thomas J., III		1394
Temp. Regs. on mergers involving disregarded entities.	Packard, Pamela		714
The future of the R&D credit.	Packard, Pamela		883
The revocable, irrevocable life insurance trust. .	Packard, Pamela		901
Unlawful collection actions. (Regulations).	Laffie, Lesli S.		188
Unpaid president of nonprofit organization was not responsible person.	O'Driscoll, David		1480
Using technology to teach nontraditional students.	Nellen, Annette		1529