Articles from The Tax Adviser (September 1, 2007)

1-30 out of 30 article(s)

Title	Author	Words
AICPA comments on FAB 2006-03.	Nevius, Alistair M.	684
Change in rules for CRTs with UBTI contains trap for the unwary.	Smith, Cara E.	618
Courts split over valuation of lottery prize payments.	Beavers, James	1512
Deductibility of nonqualified deferred compensation in mergers and acquisitions.	Reinbold, Melissa	2000
Expensing restaurant smallwares.	Ellentuck, Albert B.	644
Fiduciary Duties and Liabilities: Tax and Trust Accountant's Guide.	Fink, Philip R.	127
FIN 48 and state and local income taxes.	Kwiatek, Harlan J.	2646
Final regulations on dual consolidated losses: a practical guide (Part I).	Jacobs, Karen; O'Connor, Peg; Rollinson, Margie	7526
Individuals' use of offshore holding companies (Part II).	Schmidt, Paul M.; Lady, Todd C.	4164
IRAs, 401(k)s & Other Retirement Plans: Taking Your Money Out.	Fink, Philip R.	114
IRS reaffirms and clarifies its position on nonaccrual loan interest.	Sanders, Jennifer M.; VandenBerg, Nathan J.	2683
IRS releases draft form 1120-F and schedule M-3 and instructions.	Sherr, Eileen	300
Litigation of Federal Civil Tax Controversies.	Fink, Philip R.	117
New foreign trust tax form project: 1041NR.	McNamara, Lawrence H.	1346
New form 990 aims for transparency, accountability, and oversight.	Spurlock, Rachel	1283
Practical real estate ownership.	Breuning, Daniel; Denahan, Jody Laite	686
Private equity funds and the new portfolio interest Regs.	Keller, Brian E.	738
Prop. Regs. address application of Secs. 2036 and 2039 to certain annuities.	Nevius, Alistair J.D.	551
Prop. Regs. create capital gains and losses for non-bank lenders.	Thornton, David A.	1512
Recent rulings in real estate development.	Elliott, Eric R.	865
Redemptions in conjunction with partnership mergers can create unexpected tax consequences.	Wagner, Howard; Staton, Kevin	1524
Scope and size of tax preparer penalties increase.	Schuth, Michael R.	725
Short sale or foreclosure of a principal residence.	Picha, Steve R.; Hiraldo, Yadira E.	2075
Significant recent developments in estate planning: this article examines developments in estate and gift tax planning and compliance. It discusses legislative developments, recent cases and rulings, and administrative and procedural changes.	Ransome, Justin P.; Satchit, Vinu	6451
Tax savings opportunities for taxable contract acquisitions.	Hurt, Rebecca K.	1641
The Handbook of Variable Income Annuities.	Fink, Philip R.	106
The office of the future.	Valenti, Stephen P.; Green, Mary C.	1923
The Tax Division: 2007 distinguished service award.		204
Tracking tax basis in an S Corp. ESOP.	Rempalski, Kristy L.; Osterhaven, Matthew C.	1394
U.S. International Taxation.	Fink, Philip R.	127