Articles from The Tax Adviser (May 1, 2007)

1-21 out of 21 article(s)

Title	Author	Words
AICPA position on patents for tax strategies.	Sherr, Eileen	392
Biomass and Notice 2006-88.	Reinstein, Todd B.	889
Captive insurance companies: opportunities and pitfalls.	Kerekes, Michael	1776
Changes to subpart F services "substantial assistance" test.	Roth, William F., III	549
Depreciating MACRS property in tax-free exchanges.	Laffie, Leslie S.	414
Depreciation method changes.	Schwartzman, Randy A.	1041
Distribution options for defined-contribution plans (Part I): this two-part article examines issues and strategies to enhance the value of defined-contribution-plan distributions. Part I describes the common types of plans and applicable restrictions.	Smith, James E.	5949
FIN 48 and R&D tax credits.	Bard, Chris	1950
Must a valuation allowance be recorded against a deferred tax asset?	Guertin, Scott F.	570
New disclosure requirements for Form 990-T.	Kalick, Laura	863
New regs. clarify stock distribution requirement in acquisitive D reorganizations.	Fox-Simpson, Catherine M.	557
Non-CPA firm subject to PSC rate.	O'Driscoll, David	665
Offers in compromise.	Laffie, Leslie S.	292
Providing meals and lodging to employees.	Ellentuck, Albert B.	786
Tax court capitalizes model home display costs.	O'Driscoll, David	635
Tax incentives for businesses in distressed communities: businesses in designated distressed areas are entitled to various tax incentives. This article provides an overview of the incentives available in designated empowerment zones and enterprise and renewal communities.	Garrison, Larry R.	4538
Tax-strategy patents and the tax gap.	Hoops, Jeffrey R.	1541
Teaching ethics to accounting majors.	Monsour, Edward	1852
Treatment of capitalized costs of intangible assets (Part II): this two-part article provides an overview of cost recovery for intangible asset expenditures. Part II covers the income-forecast and units-of-production methods, computer software, transaction costs and Sec. 195 deductions.	Witner, Larry	3259
U.S. investment in German REITs.	Wellman, Richard Jr.	1983
Withholding requirements for nonresident directors' fees.	Roth, William F.	1127