Articles from The Tax Adviser (October 1, 2007)

1-34 out of 34 article(s)

Title	Author	Words
Advantages of a C corporation.	Starkman, Jay	1416
Benefits under PPA '06 expand to include beneficiaries.	Sinclair, Kirk	849
Current developments in S corporations (Part I): this two-part article discusses recent legislation, cases, rulings, regulations, and other developments in the S corporation area. Part I focuses on eligibility, elections, and termination issues.	Burton, Hughlene; Karlinsky, Stewart S.	7140
Debt-financed income and UBTI.	Fetsch, H. Martin	640
Distinguishing between independent contractors and employees.	Bier, Rivka	929
Federation of Exchange Accommodators (FEA).		93
Final regulations on dual consolidated losses: a practical guide (Part II): originally enacted in 1986, the dual consolidated loss (DCL) rules are designed to prevent a corporation from using a net operating loss to offset income both in the United States and in a foreign country. Part II discusses triggering events and their consequences, plus applicable transition rules.	Jacobs, Karen; O'Connor, Peg; Rollinson, Margie	5395
Guidance on FIN 48 and independence.	Nevius, Alistair M.	450
Installment agreements: an alternative to offers in compromise.	Zwick, Marc	752
IRS announces new approach to the National Research Program.	Carlton, Lawrence H.	563
IRS announces redesigned Form 8857.	Nevius, Alistair M.	110
IRS extends the reach of Sec. 83 to post-grant stock transfers.	Beavers, James	1718
IRS releases tax gap report.	Nevius, Alistair M.	193
Kiddie tax changes for 2008.	Dulworth, Cynthia; Cockrell, Clint	1149
Modifying the order of distribution rules for an S corporation with AE&P.	Burke, Daniel J.	954
Morley Fool Tax Center.		70
New rules govern practice before the IRS.	Messier, Susan G.	2341
Nonqualified deferred compensation and Sec. 409A final regs.	Rose, Jonathan	1605
Opportunities to claim health care expenses as deductions.	Williamson, Donald L.	649
Payments for future remediation expenses are not insurance premiums.	Lindbloom, John W.	540
Prop. regs. clarify treatment of trust administrative expenses.	Nevius, Alistair M.	485
S stock call options as a second class of stock.	Pitts, Jennings P.	1104
Sale of vacation home disallowed as tax-free like-kind exchange.	Ackerman, Joel	579
Sec. 1446 withholding.	Cauley, Christopher S.	1368
Some prior-year MTCs will be refundable beginning in 2007.	Zainer, Timothy P.; Young, Ben	1116
Tax considerations for corporate aircraft.	Webb, John D., III	1834
Tax Grotto.		91
Tax treatment of market discount bonds.	Oberst, Timothy S.	2213
The CPA's role in reviewing LLC allocations.	Mares, Michael E.; McMurrian, Sara S.; Pascarella, Stephen E., II; Porcaro, Gregory A.; Bergman, Vir	1546
The growing epidemic of financial elder abuse (and what CPAs can do about it).	Freedman, Mitchell	2183
Transactional Records Access Clearinghouse (TRAC).		83
Treatment of legal fees incurred by individuals: depending on the claim that generated them, individuals' legal fees may be characterized in a variety of ways, from fully deductible to deductible only as a miscellaneous itemized deduction to totally nondeductible. This article explains the possible tax treatments, outlines how to determine the proper treatment, and highlights recent judicial and legislative developments.	Nellen, Annette	5243
U.S. Census Bureau--State and Local Tax.		85
Worldwide Tax Summaries Online.		75