Articles from The Tax Adviser (June 1, 2006)

1-26 out of 26 article(s)

Title	Author	Type	Words
Adoption requirements qualified as unforeseen circumstances for principal residence exclusion.	O'Driscoll, David		586
AICPA requests guidance on use of PTCs.	Laffie, Lesli S.		319
Allocation and apportionment of expenses for Sec. 199 purposes: for many taxpayers, calculation of the Sec. 199 deduction will require an enormous amount of work. This article focuses on one aspect of the deduction, the allocation and apportionment of expenses under the Sec. 861 regulations and the proposed Sec. 199 regulations.	Kraay, Vickie		5390
Are taxpayers properly paying the federal foreign insurance excise tax?	Hoffman, Ruth		1902
Bank Tax Guide.	Fink, Philip R.	Book review	112
Below-market loans may have unexpected tax results: tax advisers should be aware of the type of arrangements subject to imputed interest rules under Sec. 7872. This article describes the major types of below-market loan transactions, as well as the exceptions and how the rules apply to such transactions.	Malmgren, Edward		4948
Clarification.		Correction notice	79
Deduct It!	Fink, Philip R.	Book review	133
Divesting clients wisely.	Eckelkamp, Joseph T.		2288
Electronic Commerce: Taxation and Planning.	Fink, Philip R.	Book review	136
How much authority do revenue rulings have?	Rood, Joan L.		1985
Interplay between the Sec. 199 manufacturing deduction and the Sec. 965 repatriation provision.	Vance, Scott		1102
IRS clarifies direct labor costs cannot be MSC.	McWhorter, Terrance		2155
IRS outlines prohibited behavior for charities during political elections.	Laffie, Leslie S.		453
IRS tightens vehicle donation rules.	Hamm, Jeffrey L.		1329
IRS warns taxpayers against frivolous arguments.	Laffie, Leslie S.		259
Mixed expense reimbursements and unreturned overpayments disqualified entire accountable plan.	Namyst, Steven J.		682
Reviewing LLC documents for new or existing clients.	Ellentuck, Albert B.		1186
Tax accounting issues for foreign trusts: this two-part article describes tax accounting and reporting consequences of foreign and domestic trusts. Part I defines these trusts and discusses some advantages and disadvantages of foreign trust status.	McNamara, Lawrence H., Jr.		4514
Tax Savvy for Small Business, 9th ed.	Fink, Philip R.	Book review	118
Taxation of Regulated Investment Companies and Their Shareholders.	Fink, Philip R.	Book review	136
Taxpayer successful in establishing no successor.	Hering, David		1409
Tuition prepayment by donor not subject to gift or GST tax.	Thorne, Steven A.		258
UNICAP errors, omissions and opportunities: TAM 200607021.	Rathnau, Regina L.		1270
Variable prepaid forwards: are stock loans possible in light of TAM 200604033?	Dyor, Elizabeth R.		2422
Will the push for origin-based sourcing derail SST?	Nicolas, Karl		2144