Articles from The Tax Adviser (January 1, 2009)

1-23 out of 23 article(s)

Title	Author	Words
Automatic penalty assertions begin for delinquent Forms 5471.	Gurene, Linda	287
Cancellation of indebtedness information returns.	Nevius, Alistair M.	295
Communicating with clients in difficult times.	Eisenberg, Michael	899
Court rejects patentability of business methods.	Nevius, Alistair M.	302
Effects of Emergency Economic Stabilization Act provisions on individuals.	Cohen, Gary N.; Richardson, Todd A.	2111
Final Sec. 1367 Regs. address open account debt between S Corps. and their shareholders.	MacDonough, Laura	1096
Final unified loss rule published.	Huck, Martin	1854
Individual taxation: filing season update.	Cook, Ellen D.; Covington, Sabrina; Fowler, Anna C.; Horn, Jonathan; Nellen, Annette; Neuschwander,	9634
IRS automated underreporter initiative.	Schreiber, Gerard H., Jr.	831
IRS changes policy for asserting penalties for late-filed form 5471.	Keenan, John; Patel, Vibhuti	967
IRS identifies sale of charitable remainder trust interests as a transaction of interest.	Beavers, James	902
IRS issues guidance on electing out of 50% additional first-year depreciation.	Donovan, Jack; Rohrs, Jane	1635
IRS issues guidance on Sec. 382 for corporations in the capital purchase program.	Levy, Marc D.	611
IRS issues second directive on gift cards.	Rohrs, Jane	1437
Lenders allowed nonrecognition treatment for certain securities loans terminated due to bankruptcy.	Levy, Marc D.	491
Limitations on taxpayers' ability to disavow tax consequences of contract terms.	Keenan, John; Lagun, Julia	1397
LMSB inspection of corporate officers' returns: IRM procedure vs. actual practice.	Brennan, James E.	540
Research credit extended.	Mondoro, Anthony J., Jr.; Hudson, David	385
Significant recent corporate developments.	Hayes, Brandon L.	7701
Tread carefully: what CPAs should know about tax fraud.	Hibschweiler, Arlene M.; Salzman, Martha L.	7677
Understanding the effects of nonliquidating distributions on corporations.	Ellentuck, Albert B.	1065
Volunteer board president "responsible person" for payroll taxes.	Nevius, Alistair M.	189
Wrongful levy judgment treated as overpayment of tax.	Beavers, James	925