Articles from The Tax Adviser (January 1, 2006)

1-30 out of 30 article(s)

Title	Author	Words
A primer on annuities.	Schulman, Michael David	2666
Accounting for casualty losses during a national disaster.	Parker, Kenneth M.	944
AICPA Tax Center.		134
Amendments to circular 230: this two-part article analyzes additions and amendments to the circular 230 regulations adopted in 2004 and 2005. Part 1 covers rules on best practices and the definition of covered opinions.	Kastantin, Joseph T.	6624
Avoiding the dangers of a liquidation-reincorporation.	Ellentuck, Albert B.	726
Calculating depreciation on a like-kind exchange or an involuntary conversion: temporary regulations have modified the rules for computing depreciation on exchanged or converted property. This article focuses on the use of the optional tables for like-kind exchanges and involuntary conversions.	Mason, J. David	3655
Effect of certain asset reorgs. on gain recognition agreements.	Dubroff, Andrew	2515
Electronic Code of Federal Regulations.		128
Federation of Tax Administrators.		98
Hurricane Katrina: claiming casualty losses.	Gurene, Linda	478
Hurricane Katrina: EIC and refundable child credit.	Gurene, Linda	1172
Hurricane Katrina: general assistance.	Gurene, Linda	823
Hurricane Katrina: IRAs, sec. 401(k)s and similar retirement plans.	Wimer, Ruth	1456
Hurricane Katrina: leave-based donation programs.	Wimer, Ruth	119
IRA 60-day rollover waiver denied.	Laffie, Lesli S.	176
IRS initiative for private debt collection.	Yuskewich, J. Matthew	884
Is the IRS EPCRS SCP working for you?	Winton, Lisa A.	166
Legalbitstream.		113
Managing the interplay between a partnership and its partners' statutes of limitations.	Wilson, Chastity	1849
Mandatory e-filing for large corporations and exempt organizations.	Goldstein, Benson S.	1378
New bankruptcy law.	Laffie, Lesli S.	334
Preparer penalties assessed on employer.	O'Driscoll, David	719
Representing taxpayers and withdrawing from representation.	Michnay, Ruth Ann	1272
Self-constructed supplies costs are not in-house research expenses.	Hudson, David	1195
Service will continue collecting communications excise tax.	Schaffer, Dean	451
State economic development incentives.	Raabe, William A.	279
Tax consequences to investors of broker fraud and theft: there are a number of ways tax advisers can help clients who are victims of investment fraud or theft. This article discusses the tax issues faced when trying to recoup some of the loss.	Montgomery, Gwendolyn A.	3802
Tax court determines valuation discounts.	O'Driscoll, David	834
TaxTalent.		95
Worldwide Tax.		99