Articles from The Tax Adviser (April 1, 2009)

1-26 out of 26 article(s)

Title	Author	Words
Accountant workpaper privilege upheld by First Circuit.	Nevius, Alistair M.	466
Current corporate income tax developments.	Boucher, Karen J.; Ponda, Shona	5930
Deduction for ESOP distributions disallowed.	Beavers, James	903
Discharge of indebtedness: conversion vs. contribution of indebtedness.	Sekhri, Vikas; Gruidl, Nick	2584
Distressed S corporations: tax issues involved in restructuring.	Karlinsky, Stewart S.; Province, R. Chris	1920
Internal controls and exempt organization executive compensation arrangements.	Cowan, Mark J.; English, Tom	6525
IRS expands alternative dispute resolution opportunities.	Dolan, Michael P.	1000
IRS issues helpful regs. on the interplay of active trade and hot stock.	Sarfo, Kwajo; Gruidl, Nick	1328
IRS releases redesigned Form 990.	Caplan, Robert M.	930
Like-kind exchanges: deferral is not always the best option.	Nash, Claire Y.; Parker, James	6330
New continuity-of-interest regs. expand definition of qualifying stock recipients in a reorg.	Eve, Theresa; Gruidl, Nick; Greenblum, Ariel	1299
New subpart F Regs. address manufacturing exception and branch rules.	Hawkins, Bert J.; Koval, Cari A.	2280
Numerous tax provisions in Stimulus Act.	Nevius, Alistair M.	1478
Personal goodwill: alive and well?	Gruidl, Nick	1298
Ponzi schemes: the implications for defrauded investors.	Odom, Dianne	1946
Proposed regs. provide model for stock basis recovery and identification.	Nevius, Alistair M.	382
Qualified plans: partial plan terminations.	Manary, Nancy J.; O'Malley, William P.	1325
Refundable state and local tax credits.	Snow, Danny R.	1152
Return preparer's advice does not prevent accuracy-related penalty.	Keenan, John; Patel, Vibhuti	967
S corporation tax year rules.	Ellentuck, Albert B.	1252
Target or waterfall: partnership allocations.	Seaton, Jennifer; Henson, Jeremy	2866
Tax Court not limited to administrative record in innocent spouse cases.	Beavers, James	863
The national CPA-IRS tax issues meeting.	Carlton, Lawrence	808
Transfer pricing: the new temporary cost-sharing regs.	Kaufman, Jeffrey B.	3046
Transfers between controlled entities can provide surprises under Sec. 512(b)(13).	Lowenthal, David	1544
When is a rebate liability fixed and eligible for the recurring-item exception?	Tucker, Natalie	1543