Articles from The Tax Adviser (January 1, 2005)

1-44 out of 44 article(s)

Title	Author	Type	Words
15-year recovery period for certain qualified leasehold improvements.	Rohrs, Jane		322
15-year recovery period for certain restaurant property.	Rohrs, Jane		135
A primer on LTC insurance.	Lewis, George A.		1236
Adequate notice of innocent spouse rights.	O'Driscoll, David		737
Affirmation of consolidated return regulation authority.	Simpson, Kirsten		256
AJCA.	Laffie, Lesli S.		1557
Avoiding ordinary income on the sale or exchange of depreciable property to a corporation.	Ellentuck, Albert B.		863
Bonus depreciation extension for certain aircraft (excluding the transportation industry).	Rohrs, Jane		288
Clarification.		Correction Notice	90
Class lives for utility grading costs.	Rohrs, Jane		230
Consistent amortization of periods for intangibles.	Crnkovich, Robert		230
Disallowance of certain partnership loss transfers.	Crnkovich, Robert		1722
Disclosure of reportable transactions: tax shelter registration.	Manning, Paul		915
Estimated taxes for Sec. 338(h)(10) transactions.	Simpson, Kirsten		190
ETI exclusion repeal: transition relief.	Rollinson, Marjorie A.		370
Income and estate tax planning for special needs trusts.	Savoth, Paul G.		3490
Income-forecast method modifications for film industry.	Rohrs, Jane		430
Increased Sec. 179 expense limits extended two years.	Rohrs, Jane		293
IRS and AICPA collaborate on OIC program.	Michnay, Ruth Ann		986
LLC and LLP issues for small, privately owned businesses.	DiGiantommaso, Robert M.		1314
Modifications of actions to enjoin certain conduct related to tax shelters and reportable transactions.	Manning, Paul		99
Modifications of substantial understatement penalty for nonreportable transactions.	Manning, Paul		130
Modified accuracy-related penalty for listed transactions and other reportable transactions.	Manning, Paul		957
Modified penalty for failing to maintain investor lists.	Manning, Paul		417
Modified treatment of transfers to creditors in certain divisive reorgs.	Simpson, Kirsten		318
Net income from PTPs treated as qualifying RIC income.	Crnkovich, Robert		335
New IRS initiative - compliance assurance process (real-time audit).	Sylvia, Sharlene M.		718
No basis reduction under Sec. 734 in stock held by partnership in corporate partner.	Crnkovich, Robert		213
Nonqualified preferred stock.	Simpson, Kirsten		264
Organization costs and start-up costs amortized over 15 years.	Rohrs, Jane		365
Penalties on tax shelter promoters.	Manning, Paul		181
Penalty for failing to disclose reportable transactions.	Manning, Paul		520
Penalty for failing to report interests in foreign financial accounts.	Manning, Paul		150
Professional sports franchises amortizable under Sec. 197.	Rohrs, Jane		218
Recognition of COD income realized on satisfaction of debt with partnership interest.	Crnkovich, Robert		337
Regulation of individuals practicing before treasury.	Manning, Paul		191
Reimbursement of parking expenses.	O'Driscoll, David		478
S status survives bankruptcy.	O'Driscoll, David		757
Sec. 357(c) inapplicable to acquisitive D reorgs.	Simpson, Kirsten		255
Seven-year recovery period for motorsports racetrack complexes.	Rohrs, Jane		183
Significant recent developments.	Chui, Yidan		4708
SOL for unreported listed transactions.	Manning, Paul		284
Structured settlements and nonqualified assignments.	Wood, Robert W.		3815
Tax shelter exception to confidentiality privileges relating to taxpayer communications.	Manning, Paul		110