Articles from The Tax Adviser (June 1, 2009)

1-26 out of 26 article(s)

Title	Author	Type	Words
Allocating liabilities among related partners: determining the impact of IPO II.	Harris, Deanna Walton		2377
Circular like-kind exchange disallowed.	Beavers, James		1143
Customs valuation: a concern for unsuspecting tax practitioners.	Abad, Luis A.		1867
Electric utility refunds qualify for sec. 1341 tax mitigation.	Conjura, Carol; Gibbs, Paul K.		1035
Establishing substantial authority for undisclosed tax positions.	Nash, Claire Y.; Parker, James		7016
FBAR penalties reduced for six months.	Sullivan, Neil A.J.		669
Federal Tax Collections, Liens and Levies.	Fink, Philip R.	Book review	106
Global Tax Revolution: The Rise of Tax Competition and the Battle to Defend It.	Fink, Philip R.	Book review	113
Guide to Property Tax Valuation.	Fink, Philip R.	Book review	102
Handling LLC member and member affiliate loans and guarantees.	Ellentuck, Albert B.		2145
IRS announces procedures for tax return preparer penalties.	Elgin, Eve		1278
IRS continues to challenge deferral of revenue from gift cards.	Fitzpatrick, Cathy; Conjura, Carol		2286
Limitation period for equitable innocent spouse relief held invalid.	Beavers, James		1378
Prop. regs. on determining partners' distributive shares.	Nevius, Alistair M.		680
Qualified Settlement Funds and Section 468B.	Fink, Philip R.	Book review	110
Recent amendment to sec. 1374 provides limited opportunity for S corps.	Harris, Deanna Walton; Kugler, Paul		2731
Recognizing unbilled revenue.	Zuber, Tim; Claybon, Alexa Mortenson		1323
Sec. 1245 recapture rules can apply to stock.	Kashlinskaya, Alla R.; Zent, Brenda L.		1855
Sec. 382 after the bailout.	Friske, Karyn Bybee; Pulliam, Darlene		5374
Social Security Explained.	Fink, Philip R.	Book review	91
Student loan forgiveness and repayment programs.	Schneider, Kent N.		3666
Tax amnesty programs and voluntary compliance initiatives: a way to mitigate declining state revenues.	Weinreb, Adam Stuart		3606
Tax Court addresses claim of offset against deferred payments.	Hanway, Kurt R.; Vance, Scott W.		1258
To capitalize or to expense: how sec. 263A treats royalties.	Suttora, John; Bender, Damon		1724
Unit of property for network assets.	Holley, Darrin W.; Afeman, Lynn		1201
Why and how to conduct a tax practice inspection.	Sellner, Mark A.		1997