Articles from The Tax Adviser (November 1, 2007)

1-28 out of 28 article(s)

Title	Author	Words
AICPA tax division relies on volunteers.	Hoops, Jeffrey R.	1366
Amended regulations on the student exception from FICA are invalid.	Beavers, James	958
Collection due process hearing Regs. upheld.	Barton, Peter C.; Weatherwax, Roy C.	1399
Current developments in employee benefits and pensions (Part I): this two-part article provides an overview of current developments in employee benefits, including executive compensation, welfare benefits, and qualified plans. Part I focuses primarily on executive compensation and welfare benefits.	Walker, Deborah; Haberman, Michael A.	5954
Current developments in S corporations (Part II).	Karlinsky, Stewart S.; Burton, Hughlene	4671
Exercise of options using borrowed funds.	Maio, Jim	1250
Final Regs. on dependent care expenses.	Nevius, Alistair M.	478
Gifting of a remainder interest in a home.	Kosty, Lauren	784
How to avoid triple taxation under the branch profits tax and FIRPTA.	Autrey, Ashley; Carsalade, Rafael; Arney, Aidan	968
Hurricane GO Zones: an update on relevant tax provisions.	Goldsberry, Eddie; Hodges, Dawn; Travis, Daniel	1048
Interest deduction on debt-financed distributions.	Lee, K. Joseph	1067
IRS clarifies NQDC rules for teachers.	Nevius, Alistair M.	289
Lease termination payments.	Leibtag, Bernard	439
Meeting the home office "principal place of business" requirement.	Ellentuck, Albert B.	1039
New Prop. Regs. clarify tax deductible entertainment use of private aircraft.	Pressey, Ora; Stebbens, Darcia; Koopmans, Jim	1496
Notice 2007-13: loosening the rules surrounding substantial assistance.	Combs, Joe Ben; Landreneau, Frank	918
Placed-in-service decision requires careful planning.	Seetharaman, Ananth; Carnes, Greg	2211
Prop. Regs. address deductibility of trust and estate costs.	Englebrecht, Ted D.; Chiang, Wei-Chih	2040
Prop. Regs. on dependency exemption for noncustodial parent.	Nellen, Annette	440
QSubs recognized as separate entities for employment and excise taxes.	Leggiero, Heather; Dorfman-Robbie, J.D.	586
Tax planning for the use of TIPS at retirement.	Toolson, Richard B.	6590
Tax treatment of compensation received as a nonprofessional representative.	Conner, Elizabeth C.; Schaefer, Michael V.	916
The impact of Sec. 897 on an NRA or foreign corporation's sale of domestic stock.	Calianno, Joseph M.; Petersen, Kagney	3927
The WOTC expanded.	Leggiero, Heather	546
Third Circuit holds that advance payments of trade discounts are income on receipt.	Beavers, James	938
U.S. individual's investment in overseas rental property.	Wise, Dan	1820
VITA, the MTC and the modern accounting curriculum (Part II).	Long, Brett J.; Kocakulah, Mehmet C.	1478
Who is subject to the new Texas margin tax?	Trahan, Robert L.	1417