Articles from The Tax Adviser (June 1, 2005)

1-25 out of 25 article(s)

Title	Author	Type	Words
2004 IRS Data Book statistics.	Laffie, Lesli S.		528
Avoiding taxation of income earned by a partner.	Ellentuck, Albert B.		826
Deducting legal fees for governmental corporate investigations.	Wood, Robert W.		3390
Education Savings Planning Guide, Including 529 Plans.	Fink, Philip R.	Book Review	118
ESOP stock redemption payment was a deductible dividend.	Masnik, Robert H.		1391
Federal Taxation of Financial Instruments and Transactions.	Fink, Philip R.	Book Review	119
FedEx flies high: Sixth Circuit affirms deductibility of repairs.	Vance, Scott W.		1083
HSA eligibility when spouse has non-HDHP family coverage.	O'Driscoll, David		807
IRS approves novel structure for cooperative of foreign members.	Shakow, David J.		1558
IRS launches enhanced E-Services.	Maida, Joseph C.		920
Limited Liability Companies: Tax and Business Law.	Fink, Philip R.	Book Review	102
Limited partnership's absence of profit motive affirmed.	Walford, Donald L.		803
Lottery payments are included in income when received.	Jombo, Augustin		946
Many Unhappy Returns: One Man's Quest to Turn Around the Most Unpopular Organization in America.	Fink, Philip R.	Book Review	115
New Gift/GST tax form.	Laffie, Lesli S.		484
New rules on FTC allocations.	Shum, Michael G.		2427
Notice 2005-14 offers Sec. 199 guidance.	Rathnau, Regina L.		1664
Partnerships, PFICs and QEFs.	Cowan, Jeffrey P.		1883
Post-AJCA straddle rules.	Dyor, Elizabeth R.		2411
Reporting and disclosing foreign financial accounts.	Jacobs, Vernon K.		4235
Retirement Plan Benefits and QDROs in Divorce.	Fink, Philip R.	Book Review	109
Rev. Proc. 2005-9 extends automatic accounting-method changes relating to intangibles capitalization.	Fitzpatrick, Cathy		1084
Service scrutinizes inventory.	Leib, Irwin A.		2990
State tax implications of employing telecommuters.	Nakamura, Karen		4022
Treating qualified dividends as investment income.	Laffie, Lesli S.		313