Articles from The Tax Adviser (September 1, 2005)

1-32 out of 32 article(s)

Title	Author	Type	Words
Benefits and drawbacks for rental real estate professionals.	Matthys, Russ		1723
Charitable gifts of partial and undivided interests.	Fridman, Lana		926
Clarification.		Correction Notice	37
Documenting deductions for investment banking fees.	Thornton, David A.		1027
ESBTs: perhaps more advantages than disadvantages.	Day, Sally E.		1640
Establishing a defined-benefit plan to maximize contributions for older shareholder-employees.	Ellentuck, Albert B.		599
Family Trust Planning Guide.	Fink, Philip R.		100
Federal Income Taxation of Estates & Trusts.	Fink, Philip R.		127
GST exemption allocation.	Laffie, Lesli S.		545
Home office qualifies as residential rental property.	O'Driscoll, David		551
How the AMT affects long-term capital gain rates: tax advisers and their clients should be aware of the interaction between the capital gain tax rates and the alternative minimum tax (AMT) when planning for the realization of long-term capital gains (LTCGs). This article examines how the AMT affects the 15% LTCG rate.	Mills, John R.		3101
In memoriam.			140
Individuals and Small Business Tax Planning Guide.	Fink, Philip R.		98
Investor vs. dealer status.	Matthys, Russ		776
Maximizing the deduction for personal use of an aircraft.	Ebner, Joshua C.		1130
National Research Program.	Laffie, Lesli S.		304
Ninth Circuit reverses findings on reasonable compensation.	O'Driscoll, David		481
Personal residence gain exclusion: unforeseen circumstances safe harbors.	Miller, Sami D.T.		1255
Qualified zone academy bonds.	Seelmeyer, Ann		1101
Reportable transactions - what tax advisers need to know.	Schaefer, Rene C.		2954
S Corps. under scrutiny.	Laffie, Lesli S.		291
Significant recent developments in estate planning: this article examines recent developments in estate and gift tax planning and compliance. It highlights legislative developments, administrative and procedural changes and significant recent cases and rulings.	Whitlock, Brian T.		3597
State action on the domestic production activities deduction.	Schaefer, Frank		2165
Taxation of Damage Awards and Settlement Payments.	Fink, Philip R.		102
Taxpayer loses FLP appeal on retained rights.	Gulig, Rosalie		996
The AJCA aids financial institutions seeking S status.	Brooks, Lisa		1318
The burden of BILs.	Weck, L. Casey		1463
The Handbook of Business Valuation and Intellectual Property Analysis.	Fink, Philip R.		96
The IRS's new emphasis - tax enforcement.	Wood, Robert W.		1677
The low-income housing credit--program expansion and investment opportunities: the low-income housing credit reduces developers' and investors' tax liabilities and raises the standard of living for low-income households. This article explains how the credit works and the investment opportunity it offers.	Showers, Sean		3873
Trust's investment advisory fees.	Laffie, Lesli S.		237
Withholding requirements for partnerships with foreign partners.	Nazir, Sadia		737