Articles from The Tax Adviser (January 1, 2004)

1-27 out of 27 article(s)

Title	Author	Words
2004 inflation adjustments.	Laffie, Lesli S.	209
Avoiding the dangers of using liquidation-reincorporation as a planning technique.	Ellentuck, Albert B.	863
Certain partners and S corp. shareholders can spread income from short tax year.	Herndon, Diane	906
Circular 230 and conflicts of interest.	Ely, Mark H.	892
Class action attorney fee award not includible in member's income or subject to withholding.	O'Driscoll, David	648
Deducting acquisition costs incurred by a shareholder, but paid by the corporation.	Yecies, Mark	1074
Economic benefit from below-market financing can be amortizable asset.	Levy, Marc	1315
Excluding reimbursements from health FSAs for OTC drugs.	Pozarnsky, Sylvia	991
Exempt organization issues.	Laffie, Lesli S.	161
Failure to satisfy all-events test denies S corp. deductions.	Buchbinder, Elizabeth	971
Fiscal-year-taxpayer reporting requirements for JGTRRA capital gain changes.	Levy, Marc	772
Foreign corporations qualifying for JGTRRA's reduced dividend rate.	Levy, Marc	418
Information-reporting guidance for payments in lieu of dividends.	Levy, Marc	1230
IRS guidance on federal tax liens on entireties property after Craft.	Ely, Mark H.	609
IRS releases 2003 guidelines for "adequate disclosure".	O'Driscoll, David	1234
Joint audit planning process.	Ely, Mark H.	1018
Partnership installment obligations.	Laffie, Lesli S.	448
Personal interest nondeductible.	Laffie, Lesli S.	378
Post-JGTRRA investment management strategies.	Doyle, Robert K.	1105
Prop. regs. on partnership withholding on foreign partners.	Penick, Barksdale	390
QSub checklist.		2905
Safe harbors for identifying Sec. 382 RBIG or RBIL.	Yecies, Mark	1577
Significant recent developments.	Chui, Yidan	3913
Surviving spouse can roll over retirement plan left to deceased spouse's estate.	O'Driscoll, David	717
Tax planning for the sale of a principal residence: final regulations on the principal residence exclusion clarify some issues under sec. 121 and create new tax planning opportunities.	Dilley, Steven C.	4406
Temp. regs. limit duplicative stock losses.	Stewart, Dave N.	4240
Temp. regs. on attribute reduction when a consolidated group member realizes DOI income.	Yecies, Mark	787