Articles from The Tax Adviser (May 1, 2008)

1-27 out of 27 article(s)

Title	Author	Type	Words
A review of the revised disciplinary process under Circular 230: Circular 230 regulates tax practice before the IRS for attorney, CPAs, and enrolled agents. This article discusses the recent changes made to the disciplinary process procedures and sanctions for violations contained in Circular 230.	Gardner, John C.; Eide, Barbara J.; May, Bruce E.; May, Diane R.		8532
AICPA conferences.		Calendar	409
Alternative motor vehicles and the AMT.	Bruette, Leo		581
Compensation issues for self-employed S corp. owners.	Hwang, Angela L.J.; McGorey, Rosemary		1842
CPAs can take the lead in boomer financial planning.	Marchant, Amy		991
Debt discharge in corporate recapitalizations: avoiding surprises.	Kerekes, Michael S.		1267
Defendant may claim improper diversions of corporate funds were returns of capital.	Beavers, James		1210
Disposing of an activity to release suspended passive losses.	Ellentuck, Albert B.		2125
Federal, state, and local tax incentives for environmental remediation costs.	Alberte, Thomas J.		1280
Final regs. on consolidated group liquidations.	Schwartzman, Randy A.; Anderson, Kevin D.		1620
Financial literacy: university-focused activities.	McWilliams, John		1752
Foreign tax credits: reducing eight categories to two.	Jones, Don		1236
Interim guidance issued on unbundling trustee fees.	Nevius, Alistair M.		247
IRS examines treatment of restructuring costs.	Staley, Jessica M.		637
IRS offers opportunity for 2% shareholders of S corp.	Kegerreis, Angela		585
IRS provides Sec. 1031 personal use safe harbor for dwellings.	Nevius, Alistair M.		365
Maximizing the benefits of sec. 199 in an asset sale.	Reinstein, Todd; Rolfes, Danielle E.		2541
Prop. Regs. address carryover of accounting methods under Sec. 381.	Arbuthnot, Brandy		1114
Revised 2008 Form 990 requires current action.	Underwood, Joyce		562
Rules issued for rebate checks for individuals with no tax liability.	Nevius, Alistair M.		254
Sec. 6694 tax return reporting standards for preparers Sec. 7216 regulations.	Hoops, Jeffrey R.		1751
Supreme Court declines to review check-the-box case.	Nevius, Alistair M.		156
Supreme Court upholds 401(k) participant's right to sue.	Nevius, Alistair M.		719
Tax court may apply equitable recoupment to Medicare taxes.	Beavers, James		834
The Mortgage Forgiveness Debt Relief Act of 2007: in response to the large increase in the number of home foreclosures over the past year, the Mortgage Forgiveness Debt Relief Act of 2007 provides taxpayers an exclusion from income for mortgage debt forgiveness related to their principal residence. The act also includes a number of other miscellaneous changes to the law.	Jones, Lynn Comer		3427
The qualified offer: the taxpayer's 90-day letter: although rarely used, a qualified offer under Sec. 7430 can be an effective way to speed up the process of resolving a tax issue with the IRS. This article discusses the rules for and the practical considerations involved in making a qualified offer.	Stodghill, W. Lance		4313
U.S. withholding tax imposed on foreign tax-exempt organizations.	Karges, Martin; Krueger, Anne		1252