Articles from The Tax Adviser (June 1, 2007)

1-24 out of 24 article(s)

Title	Author	Words
AICPA asks Congress to repeal the AMT.	Laffie, Lesli S.	932
AICPA tax section benefits and resources.	Rubin, Jane Tzinberg	1716
Auditor guidelines on business travel and meal per diems after Rev. Rul. 2006-56.	O'Driscoll, David	598
Avoiding late returns when corporations are acquired by a consolidated group.	Vogel, Jeffrey	1437
Deducting executory contract expenses.	Fitzpatrick, Cathy	1339
Deducting payroll taxes on deferred compensation.	Gibbs, Paul K.	1519
Distribution options for defined--contribution plans (Part II): this two-part article examines issues and strategies to enhance the value of defined-contribution plans. Part II discusses rollovers and the order in which distributions should be taken.	Smith, James E.	3637
Economic nexus and the uncertainty of Quill's physical-presence test.	McGahan, Sarah	1129
Elder Law Answer Book.	Fink, Philip R.	117
Establishing basis for gambling losses: most taxpayers are unaware of the reporting requirements for gambling wins and losses. This article explains how to calculate and prove taxable income, net winnings and basis or losses claimed.	Morris, Donald	7250
Federal Income Taxation of Individuals.	Fink, Philip R.	116
Home Business Tax Deductions: Keep What You Earn.	Fink, Philip R.	91
How debt can become Draconian boot in a Sec. 351 exchange.	Bailine, Richard W.	1243
Income taxation of LLC income in year of death.	Ellentuck, Albert B.	1131
IRS will no longer challenge negative additional Sec. 263A costs.	Suttora, John	1412
Online payment agreements.	Laffie, Lesli S.	198
Practical Guide to Schedule M-3 Compliance.	Fink, Philip R.	133
Retire Secure! Pay Taxes Later--The Key to Making Your Money Last as Long as You Do.	Fink, Philip R.	113
Rudkin files Supreme Court petition.	Cantrell, Carol A.	238
S Corporations and disregarded entities-qualification as shareholders: S stock ownership is often diversified by using disregarded entities (DEs) in complex ownership structures. This article discusses recent strategies, rulings and pitfalls involving DEs and S shareholder eligibility.	Jamison, Robert W., Jr.	2739
Sourcing service receipts.	Rood, Deborah	3497
Tax-free money: the Medicare retiree drug subsidy.	Claybon, Alexa Mortenson	785
Taxpayer-favorable letter ruling on consolidated worthless stock deduction.	Hering, David	1671
Technical terminations: tangible personal property depreciation issues.	Afeman, Lynn	1273