Articles from The Tax Adviser (April 1, 2008)

1-32 out of 32 article(s)

Title	Author	Type	Words
A record-breaking year for e-filing: as the number of e-filed returns increased to record levels in 2007, the IRS issued new rules and procedures designed to improve the e-file system and to continue to increase the number of e-filed returns.	DaLomba, Laura Hurteau		2519
AICPA comments on automatic contribution arrangement proposed regs.	Nevius, Alistair M.		856
AICPA conferences.		Calendar	383
Assumption of liabilities in taxable asset and Sec. 338(h)(10) acquisitions.	Gruidl, Nick		1210
Center on Budget and Policy Priorities.			117
Closing agreement inapplicable to successor in interest.	Keenan, John; Patel, Vibhuti		1397
CPA obligations for addressing errors and omissions.	Wilson, Peter S.		1451
CPM: the world's transfer pricing method.	Hawkins, Bert J.		1555
Current corporate income tax developments: this two-part article discusses recent state activity in the corporate income tax area. Part II covers apportionment formulas, unitary groups/filing methods, flowthrough entities, administration, and other significant corporate state tax issues.	Boucher, Karen J.; Ponda, Shona		6749
Form 1042 information reporting requirements.	Pasmanik, Philip T.; Verzi, Robert A.		1916
Gross receipts taxes: a growing trend in state taxation.	Hammond, Jerry		1158
Impact of the Supreme Court's Knight decision on investment advisers.	Schultz, Charles F.		828
Institute for Professionals in Taxation (IPT).			87
IRS changes its position on performance-based compensation for $1 million compensation limit.	Adkins, G. Edgar, Jr.		377
IRS provides procedures to request revision to year of change for Form 3115.	Tucker, Natalie		1050
MSN Money: Tax Center.			59
National Society of Tax Professionals.			74
New rules for disclosure and use of tax return information by tax return preparers.	Dolan, Michael P.		1637
Partnership returns: late filing penalties increase.	Snow, Danny R.		1042
Preaching tax compliance.	Starkman, Jay		909
President signs stimulus tax legislation.	Nevius, Alistair M.		482
Procedure & administration.	Sheppard, Hale E.		1900
Restricted stock in acquisitions: IRS provides much-needed guidance.	Beadle, Nate		2375
Sec. 382 ownership and fluctuation in value.	Gruidl, Nick		1927
Sweet rewards: state and local incentives arrangements.	Panasewicz, Marcus		1379
Tax Court holds - repeatedly - that Antarctica is not a foreign country.	Nevius, Alistair M.		610
Tax History Project.			91
Tax practice and the federal criminal code: although criminal prosecutions of taxpayers and practitioners are relatively rare, it is important for practitioners to be aware of the basic criminal offenses that can apply in tax cases. This article discusses elements of these offenses and provides examples from cases of the types of activities to which they apply.	Hibschweiler, Arlene M.		8730
Tax treatment of payments in common pharmaceutical agreements.	Parshall, Gerald H., Jr.		1218
Taxes & Growth.			85
Understanding the tax consequences of liquidation to an S shareholder.	Ellentuck, Albert B.		2416
What is long-term care and who is responsible for its cost?	Odom, Dianne		2066