Articles from The Tax Adviser (December 1, 2005)

1-28 out of 28 article(s)

Title	Author	Type	Words
2005 Arthur J. Dixon Award.			132
Accountable plan rules denied income exclusion for tool reimbursements.	Borczak, Barbara S.		785
Comparing an S stock sale to an asset sale.	Ellentuck, Albert B.		698
Current developments: this two-part article provides an overview of current developments in employee benefits, including executive compensation, welfare benefits and retirement plan requirements. Part II focuses on qualified plans and welfare benefits.	Haberman, Michael A.		5278
Disregarded entities' liability for excise and employment taxes.	Laffie, Lesli S.		422
Employer has insurable interest in employees.	O'Driscoll, David		951
Equitable apportionment of estate tax deficiency.	O'Driscoll, David		850
Final regs. clarify estimated income tax payment procedures.	Day, Susan K.		461
Hurricane Katrina casualty losses.	Laffie, Lesli S.		385
Investment Taxation: Practical Tax Strategies for Financial Instruments.	Fink, Philip R.	Brief Article	107
IRS responds to natural disasters.	Ervin, Rosemary		1058
Massachusetts offers dueling standards for employee/contractor status.	Day, Susan K.		732
MRAs and qualified profit-sharing plans.	O'Driscoll, David		768
New for 2006: Roth 401(k)s.	Rankin, Clifford A.		489
New regs. on elections for indirect skips: final regulations on indirect skip transfer elections give taxpayers many generation-skipping transfer tax planning options. This article explains the election rules and available planning opportunities under the new regulations.	Ransome, Justin P.		4186
New sec. 643 trustee capital gain and loss carryout regs.	Cantrell, Carol A.		2049
Pro-bono tax assistance - CPAs wanted all year long.	Mantegani, Barbara J.		1466
Retirement plan COLAs.	Laffie, Lesli S.		551
Sale of a residence and like-kind exchanges: this two-part article examines how recent developments in the principal residence exclusion and like-kind exchanges affect mixed personal- and business-use property. Part II examines how Rev. Proc. 2005-14 applies secs. 121 and 1031 to sales and like-kind exchanges of such property.	Dilley, Steve		4245
Sec. 409A: where do taxpayers stand?	Hill, Kevin C.		917
Should a taxpayer elect the alternative incremental research credit?	Zamarra, Randy		674
Should taxpayers invest in the new Roth 401(k)?	Koppel, Michael D.		867
State-by-State Guide to Incentives for Business Investments.	Fink, Philip R.	Book Review	121
Streamlined sales tax up and running - and affecting many businesses.	Fishman, Mark D.		2492
Tax reform report.	Laffie, Lesli S.		184
The Alternative Minimum Tax: Compliance and Planning.	Fink, Philip R.	Book Review	116
The CPA's Guide to Retirement Plans for Small Businesses.	Fink, Philip R.	Book Review	159
Willamette Management Associates Guide to ESOP Valuation and Financial Advisory Services.	Fink, Philip R.	Book Review	117