Articles from The Tax Adviser (March 1, 2006)

1-28 out of 28 article(s)

Title	Author	Type	Words
A primer on individual NOLs.	Kirk, David H.		2039
Asset Planning Protection Guide.	Fink, Philip R.	Book review	107
Brainstorming to identify and manage tax risks: identifying and managing risks associated with tax engagements is critical for firms providing tax services. This article explains how firms can use brainstorming sessions effectively to identify and manage such risks, to protect both themselves and their clients.	Sawyers, Roby B.		3026
Checklists for determining whether a trust is a valid S shareholder.	Hyman, Marc A.		3047
Corporate Tax Audit Survival: A View of the IRS Through Insider Eyes.	Fink, Philip R.	Book review	123
Current corporate income tax developments: This two-part article discusses a myriad of recent state tax activity in the corporate income tax area. Part I addresses nexus, IRC sec. 338(h)(10) transactions, allocable/apportionable income and tax base.	Ponda, Shona		4617
Depositing and reporting income tax withholding.	Laffie, Lesli S.		110
Developing a consistent approach to the sec. 41 research credit.	Goldbas, Michael		2644
Document retention.	Rispoli, Valda S.		2019
Employer contributions to HSAs.	Laffie, Lesli S.		145
Environmental remediation denied sec. 1341 relief again.	O'Driscoll, David		764
Hedge identification and timing rules - traps for the unwary.	Ricks, Jo Lynn		2028
IRS rules on the "commission-based" exception to sec. 162(m).	Haberman, Michael A.		982
Nonqualified deferred compensation prop. regs.	Laffie, Lesli S.		219
Overview of 2005 developments on the research credit.	Arkin, Steven D.		1923
Professional Advisors' Guide to Planned Giving.	Fink, Philip R.	Book review	110
PSC retirement agreements may be subject to sec. 409A prop. regs.	Adkins, Eddie		242
Residence sale exclusion year-of-death rule.	Laffie, Lesli S.		145
Roth 401(k)s.	Laffie, Lesli S.		422
Sec. 199 prop. regs. clarify treatment of intercompany transactions.	Vetting, Joseph		1527
Stock-purchase agreement and insurance proceeds disregarded in valuation of decedent's stock.	O'Driscoll, David		829
Structuring Buy-Sell Agreements: Analysis with Forms.	Fink, Philip R.	Book review	104
Structuring intrafamily advances to permit bad debt deductions.	Ellentuck, Albert B.		1346
Tax consequences of home purchase programs for relocating employees.	Toppin, Carlisle F.		1815
Tax Planning with Life Insurance: Analysis with Forms.	Fink, Philip R.	Book review	151
Third Circuit addresses burden of proof in valuing intangibles.	Magin, Elizabeth		1121
Treatment of community income for spouses living apart: Sec. 66 may relieve a separated spouse of the duty to report a portion of the other spouse's community property income. Part I of this two-part article discusses the requirements for relief under sec. 66(a) and denial of community property benefits under sec. 66(b).	Karnes, Darla		4254
Valuing outstanding stock rights under Sec. 409A.	Laffie, Lesli S.		140