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1-299 out of 299 article(s)
Title Author Type Date Words
Pakistan In Focus - ECONOMIC TIMES OF PAKISTAN - PKR touches new all-time low at 147.87 in inter-bank. Brief article May 26, 2019 168
PKR weakens to 142.7 against $ in open market. Brief article May 19, 2019 132
DEDUCTING AUTOMOBILE BUSINESS COSTS: When deducting the business costs of a vehicle, both the actual cost method and standard mileage method come with their own rules, risks, and advantages. Rinier, James W.; Curatola, Anthony P. Column Mar 1, 2019 1211
Night at the Roxbury: TCJA Changes to Section 168(k); Open the door to the full expensing club for some, leaving others out in the cold. McElroy, Ellen Mar 1, 2019 3354
Bonus depreciation now available for used property. Kay, Sharon Feb 1, 2019 655
A BRIDGE OVER TROUBLED WATERS: STRAIGHT LINE DEPRECIATION VS. "NEW FOR OLD" RULE. Accardo, Keith M. Jan 1, 2019 3732
TEI Comments on Proposed Bonus Depreciation Regulations Under Section 168(k). Jan 1, 2019 5491
The Impact of Brand on Depreciation in the Automobile Industry. Terry, Neil; Shao, Bin; Marr, Jackie Report Aug 1, 2018 999
Pa. revises tax deduction for bonus depreciation. Berg, Joel Jul 20, 2018 672
IRS signals nonacquiescence in 3 cases. Bonner, Paul Jul 1, 2017 1044
Use of 'composite' (or 'group') versus 'component' and 'unit' depreciation. Levy, Howard B. Column Jun 1, 2017 779
North Carolina's nonconformity to federal bonus depreciation: mechanics and planning opportunities. Price, Violet; Arnold, Matthew; Sheats, Livingston Apr 1, 2017 1585
Actual cash value and depreciation of labor on homeowner's policies. Peterman, Jessica Mar 22, 2017 8936
Bonus depreciation: the PATH Act and beyond. Puhl, Jacob Mar 1, 2017 1964
Special depreciation: 3 choices present new options - de minimis safe harbor, sec. 179, and bonus depreciation present opportunities. Nevius, Alistair M. Sep 1, 2016 3329
Depreciable asset lives: the forgotten estimate in GAAP. Levy, Howard B. Sep 1, 2016 2023
Tax treatment of tenant allowances. Nevius, Alistair M. Aug 1, 2016 601
Lease payments are not always rent. Parente, Lisa M.; Palmer, Kimberly Aug 1, 2016 1990
Depreciating business aircraft: avoiding the entertainment disallowance and s. 280F. Dingman, Christopher R. Jun 1, 2016 3187
Bonus depreciation applies to new class of property. Nevius, Alistair M. May 1, 2016 582
Bonus depreciation after the PATH Act. Clark, Nathan P. May 1, 2016 1057
Long-term tax benefits of the partial disposition election. McGuire, Jonathan Dec 1, 2015 1201
Cost segregation and the final regulations: clarification for calculating asset dispositions. Vorkapich, Mark Oct 1, 2015 1251
Reporting depreciation when trusts own business entities. Foster, Aaron P.; Hills, Marvin D. Sep 1, 2015 1746
Relation of consumption of fixed capital in the national income and product accounts to depreciation and amortization as published by the internal revenue service. Statistical table Aug 1, 2015 1351
Current-cost depreciation of fixed assets and consumer durable goods. Statistical table Aug 1, 2015 682
Chain-type quantity indexes for depreciation of fixed assets and consumer durable goods. Statistical table Aug 1, 2015 637
Historical-cost other changes in volume of assets for fixed assets and consumer durable goods. Statistical table Aug 1, 2015 350
Current-cost average age at yearend of fixed assets and consumer durable goods. Statistical table Aug 1, 2015 562
Chain-type quantity indexes for depreciation of private fixed assets, equipment, structures, and intellectual. Statistical table Aug 1, 2015 3584
Current-cost depreciation of private equipment by industry. Statistical table Aug 1, 2015 2118
Current-cost depreciation of private fixed assets by industry. Statistical table Aug 1, 2015 2869
Current-cost depreciation of private structures by industry. Statistical table Aug 1, 2015 2860
Chain-type quantity indexes for depreciation of private equipment by industry. Statistical table Aug 1, 2015 4348
Chain-type quantity indexes for depreciation of private fixed assets by industry. Statistical table Aug 1, 2015 2865
Chain-type quantity indexes for depreciation of private structures by industry. Statistical table Aug 1, 2015 2493
Historical-cost depreciation of private equipment by industry. Statistical table Aug 1, 2015 2489
Historical-cost depreciation of private fixed assets by industry. Statistical table Aug 1, 2015 2869
Historical-cost depreciation of private structures by industry. Statistical table Aug 1, 2015 2860
Current-cost average age at yearend of private equipment by industry. Statistical table Aug 1, 2015 4345
Current-cost average age at yearend of private structures by industry. Statistical table Aug 1, 2015 4345
Historical-cost average age at yearend of private equipment by industry. Statistical table Aug 1, 2015 2861
Historical-cost average age at yearend of private structures by industry. Statistical table Aug 1, 2015 2119
Current-cost depreciation of private nonresidential fixed assets by industry group and legal form of organization. Statistical table Aug 1, 2015 2201
Chain-type quantity indexes for depreciation of private nonresidential fixed assets by industry group and legal form of organization. Statistical table Aug 1, 2015 2171
Historical-cost depreciation of private nonresidential fixed assets by industry group and legal form of organization. Statistical table Aug 1, 2015 2191
Current-cost depreciation of private fixed assets by industry group and legal form of organization. Statistical table Aug 1, 2015 416
Chain-type quantity indexes for depreciation of private fixed assets by industry group and legal form of organization. Statistical table Aug 1, 2015 388
Historical-cost depreciation of private fixed assets by industry group and legal form of organization. Statistical table Aug 1, 2015 408
Current-cost depreciation of government fixed assets, 1925-1996. Statistical table Aug 1, 2015 2140
Current-cost depreciation of government fixed assets. Statistical table Aug 1, 2015 2339
Chain-type quantity indexes for depreciation of government fixed assets, 1925-1996. Statistical table Aug 1, 2015 2144
Chain-type quantity indexes for depreciation of government fixed assets. Statistical table Aug 1, 2015 2343
Current-cost average age at yearend of government fixed assets, 1925-1996. Statistical table Aug 1, 2015 1902
Current-cost depreciation of consumer durable goods. Statistical table Aug 1, 2015 789
Chain-type quantity indexes for depreciation of consumer durable goods. Statistical table Aug 1, 2015 792
Historical-cost depreciation of consumer durable goods. Statistical table Aug 1, 2015 791
Historical-Cost Average Age at Yearend of Consumer Durable Goods. Statistical table Aug 1, 2015 677
Real depreciation of fixed assets and consumer durable goods. Statistical table Aug 1, 2015 685
Retail buildings placed in service before being open for business: building materials and supplies stores were ready and available to perform their assigned function. Sanders, Gary Jun 1, 2015 1273
IRS issues new and revised passenger automobile depreciation limits: new figures for 2014 reflect the retroactive extension of bonus depreciation. Schreiber, Sally P. Apr 1, 2015 364
Cost-segregation studies and the impact of the tangible property regulations. Abdoo, Kate; Wood, Christian Apr 1, 2015 2890
GAAs are a valuable planning option for tangible property depreciation. Wood, Christian; Silva, Justin Apr 1, 2015 2089
Depreciation guidelines for vehicles and when to report them as listed property. Mills, Scott Feb 1, 2015 1922
Cost approach value of house must take depreciation into account. Jan 1, 2015 528
Tax Court addresses "placed in service" date. Speciale, Raymond C.; Golden, Ronald D. Apr 1, 2014 751
Contributed property in the hands of a partnership. Ellentuck, Albert B. Apr 1, 2014 2262
Fixed-asset implications under the American Taxpayer Relief Act of 2012. Miller, Marla K. May 1, 2013 1298
Belgium : The Commission approves a new Spanish scheme for the early depreciation of assets acquired via finance leases. Brief article Nov 21, 2012 292
Depreciation and changes in use of real property. Pitt, Andrew J. Oct 1, 2012 1757
Taiwan's machine tool makers see earnings improve on devaluation of NT$ in Q2. Liu, Ken Sep 24, 2012 551
From resident to landlord: depreciating a former personal residence: the combination of an economic recession, a mortgage crisis and an aging population has led to a large number of homeowners recently becoming landlords. Rowe, Daniel Sep 1, 2012 1119
Is the value of cost segregation depreciating? Blazek, Mark W. Aug 1, 2012 2009
Tax court disallows cost segregation of apartment building components. Jul 1, 2012 332
Post-deal depreciation: impact of certain nonrecognition transactions. Smith, Annette B. Jul 1, 2012 1247
100% bonus depreciation and the corporate election to increase the minimum tax credit limitation. Williamson, Donald; Jacoby, Philip Nov 1, 2011 4523
Business autos and 100% bonus depreciation. Nevius, Alistair M. Oct 1, 2011 641
Some implications of 100% bonus depreciation. Wong, Alan Oct 1, 2011 1753
High-speed rail chairman urges extension of franchise period. Liu, Philip Brief article Sep 6, 2011 290
Claiming bonus depreciation on self-constructed long production period assets. Bakale, Anthony S. Aug 1, 2011 2154
Section 179 expensing for noncorporate lessors. Bonner, Paul Jul 1, 2011 810
The depreciating dollar: economic effects and policy response. Elwell, Craig K. Report Apr 1, 2011 11703
Sec. 168(k)(4) - credit in lieu of bonus depreciation. Brosseau, Alex Mar 1, 2011 1690
2010 Small Business Jobs Act: good for big business: law expands general business credits, section 179 expensing, bonus depreciation. Sayuk, Douglas M.; Fricke, Matthew H.; Dugger, Shamen R. Dec 1, 2010 2463
ABC Coatings, Inc.: equipment replacement analysis.(Instructor's Note) Maheshwari, Sharad; McLain, P. Michael; Stretcher, Robert Case study Nov 1, 2010 1273
Electing to accelerate AMT and research credits in lieu of bonus depreciation. Chang, Anne Nov 1, 2009 1350
Proposed procedures for simplifying employer-provided cell phone substantiation rules. Coley, Michael Nov 1, 2009 1329
The valuation of tax shields induced by asset step-ups in corporate acquisitions. Groh, Alexander P.; Henseleit, Christoph Sep 22, 2009 8846
Sec. 1245 recapture rules can apply to stock. Kashlinskaya, Alla R.; Zent, Brenda L. Jun 1, 2009 1855
Depreciation options for avoiding corporate AMT adjustments and preferences. Ellentuck, Albert B. May 1, 2009 1181
Tax considerations for buying and selling property with a burdensome lease. Maples, Larry; Turner, Mark; Howard, Beth Apr 1, 2009 2306
Magazine article not a penalty defense. Thompson, Steven C. Mar 1, 2009 677
Sec. 168(k)(4) credit in lieu of bonus depreciation. Arkin, Steven Mar 1, 2009 2038
IRS issues guidance on electing out of 50% additional first-year depreciation. Donovan, Jack; Rohrs, Jane Jan 1, 2009 1635
Depreciate property in like-kind exchanges consistently: practitioners must give special scrutiny and apply new depreciation matching rules. Stevens, Michael G. Nov 1, 2008 3344
Lack of records equals recapture. Reichert, Charles J. Sep 1, 2008 594
Converting a residence to rental property. Ellentuck, Albert B. Jul 1, 2008 1771
GCC currencies & the euro. Smith, Pamela Ann Jun 1, 2008 2660
Business incentives: recent legislation provides bonus depreciation and enhanced expensing. Josephs, Stuart R. Jun 1, 2008 841
Federal roadmap for net-zero. Colker, Ryan M. Report Feb 1, 2008 790
Cost-segregation studies: good news for clients. Koch, Karen J. Sep 1, 2006 1286
Pay telephone investor denied depredation deduction and disabled access credit. Crooks, Daniel A. Sep 1, 2006 787
The current account and dollar depreciation. Mar 1, 2006 344
Calculating depreciation on a like-kind exchange or an involuntary conversion: temporary regulations have modified the rules for computing depreciation on exchanged or converted property. This article focuses on the use of the optional tables for like-kind exchanges and involuntary conversions. Mason, J. David Jan 1, 2006 3655
Repeal the Bush tax increase. Judd, Kenneth L. Nov 1, 2005 517
Home office qualifies as residential rental property. O'Driscoll, David Sep 1, 2005 551
The ins and outs of recapture. Grace, Debra M. Aug 1, 2005 3018
The ins and outs of recapture. Grace, Debra M. Jul 1, 2005 4061
Truckstops fail floor-space test for 15-year recovery period. O'Driscoll, David Jul 1, 2005 804
Tax planning for land preparation costs. Anderson, Susan E. May 1, 2005 2877
Company planes: the AJCA extends bonus depreciation, but grounds Sutherland lumber. McGuire, Shelly Feb 1, 2005 904
Bonus depreciation extension for certain aircraft (excluding the transportation industry). Rohrs, Jane Jan 1, 2005 288
15-year recovery period for certain qualified leasehold improvements. Rohrs, Jane Jan 1, 2005 322
15-year recovery period for certain restaurant property. Rohrs, Jane Jan 1, 2005 135
Seven-year recovery period for motorsports racetrack complexes. Rohrs, Jane Jan 1, 2005 183
Avoiding ordinary income on the sale or exchange of depreciable property to a corporation. Ellentuck, Albert B. Jan 1, 2005 863
Defining depreciation limits on qualified non-personal-use trucks and vans. Blumenthal, Steven Dec 1, 2004 641
Stigma zoning: a new study aims to quantify the cumulative negative effect on home values caused by undesirable neighborhood features such as landfills and airports. Power, Matthew Brief Article Sep 1, 2004 251
Extension of Romer's IS-MP-IA model to small open economies. Hsing, Yu Sep 1, 2004 483
Cost segregation applied: a taxpayer can substantially increase cash flow by segregating property costs. Falk, Charles E. Aug 1, 2004 4622
DOD, GSA, and NASA issue proposed rule to amend FAR regarding cost principal for gains and losses. Brief Article Jul 1, 2004 179
IREM policy and legislative activity. Druckman, Amanda Jul 1, 2004 802
Practical application of the new MACRS depreciation regs. Staudenraus, Sarah Jun 1, 2004 1652
Change in depreciable life is accounting-method change. Kane, Robert F. Apr 1, 2004 1056
Post-JGTRRA racehorse ownership. Talbott, John Feb 1, 2004 1312
First-year bonus depreciation temp. regs. Koppel, Michael D. Dec 1, 2003 1163
Depreciating post-1986 MACRS property on a change in use. Reilly, Kevin F. Nov 1, 2003 1141
Real estate depreciation recapture. Reilly, Kevin F. Nov 1, 2003 932
Luxury automobile exclusion regs. Beck, Allen M. Oct 1, 2003 893
Post-JGTRRA bonus depreciation. Beck, Allen M. Oct 1, 2003 1016
Depreciation after the 2003 tax act--Part 1. Cash, L. Stephen; Dickens, Thomas L. Oct 1, 2003 1392
Questions to the tax desk. Phillips, Bernie Sep 1, 2003 760
Depreciation method changes. O'Connell, Frank J., Jr. Sep 1, 2003 747
Taxpayers have until Dec. 31, 2003 to elect out of mid-quarter convention for 2001. O'Driscoll, David Sep 1, 2003 442
Private business aviation as an alternative to commercial airline travel. Wingate, Linda Aug 1, 2003 3381
New law. Phillips, Bernie Aug 1, 2003 730
What's driving the dollar? Brief Article Aug 1, 2003 237
Treating rotable spare parts as depreciable assets. Smith, Annette B. Jul 1, 2003 865
Planning for an installment sale involving depreciation recapture. Ellentuck, Albert B. Jul 1, 2003 722
Capital gains taxation levels. (In Session). Druckman, Amanda Brief Article Jul 1, 2003 202
Tenant improvements. (In Session). Druckman, Amanda Brief Article Jul 1, 2003 234
A call for depreciation reform. (In Session). Druckman, Amanda Jul 1, 2003 359
Builders get a break: Bush tax plan delivers lower rates and investment incentives. (The Straight Dope). Zurier, Steve Brief Article Jul 1, 2003 234
IRS consent not required for property classification change. O'Driscoll, David May 1, 2003 844
DOD, GSA, and NASA issue proposed rule regarding depreciation cost principle. (Regulation). Brief Article Mar 1, 2003 105
Dollar depreciation and the current account. Brief Article Feb 1, 2003 312
Avoiding the AMT depreciation adjustment. Ellentuck, Albert B. Jan 1, 2003 787
Post-9/11 depreciation. (Fast Tax Facts 2002). Brief Article Nov 1, 2002 86
Cost segregation can save building owners thousands. (Insiders Outlook). Wieder, Marc Brief Article Sep 11, 2002 860
Wasting assets do not generate BIG under Sec. 382. (Gains & Losses). Quinn, Joseph Sep 1, 2002 534
Depreciation of greens and tees. Bakale, Anthony Aug 1, 2002 486
September 11 tax relief: electing out of mid-quarter depreciation. Bakale, Anthony Aug 1, 2002 529
When is a building not a building. Bakale, Anthony Aug 1, 2002 853
A new angle on ROI. (Editorial). Brief Article Aug 1, 2002 451
Bonus depreciation eligibility computation rules. Smith, Annette B. Jul 1, 2002 1791
States, localities respond to Federal stimulus legislation. Smith, Annette B. Jul 1, 2002 779
Owners turning to cost segregation for tax savings. Brief Article Jun 26, 2002 773
Defining "profits" for British income tax purposes: a contextual study of the depreciation cases, 1875-1897. Lamb, Margaret Jun 1, 2002 28196
A new bonus: additional depreciation. Brief Article Jun 1, 2002 661
Depreciation detailed: more highlights from the 2002 Tax Act. (Federal Tax). Josephs, Stuart R. Jun 1, 2002 1363
Cost segregation: a genuine tax savings strategy. Lerman, Jerry L. Apr 1, 2002 769
Job Creation and Worker Assistance Act of 2002. Karlinsky, Stewart S. Apr 1, 2002 679
Recovering computer software costs: Where are we? Maples, Larry; Earles, Melanie James Apr 1, 2002 3333
Failure to properly elect out of MACRS. Kautter, David J. Jan 1, 2002 552
District court disagrees on depreciation recovery period for gathering system. Kautter, David J. Jan 1, 2002 768
Non-sufficient proof of obsolescence in tax assessment. (Case in Brief). Brief Article Jan 1, 2002 267
Cost segregation study can lead to tax savings. (Insiders Outlook). Tipograph, Neil H. Dec 19, 2001 647
Depreciating property following a like-kind exchange. (Case Study). Ellentuck, Albert B. Nov 1, 2001 897
Enhanced Cost Recovery Bill. Barlas, Stephen Brief Article Nov 1, 2001 611
Time to revisit HCA. Moore, Philip E. Oct 1, 2001 1275
Depreciation method changes allowed without IRS consent. O'Connell, Frank J., Jr. Sep 1, 2001 1347
Life after Hospital Corp. of America. Bakale, Anthony Aug 1, 2001 1768
Depreciation of like-kind exchange property after Notice 2000-4. Levy, Richard L. Jun 1, 2001 3805
Endogenous Capital Utilization in a Neoclassical Growth Model. RUMBOS, BEATRIZ; AUERNHEIMER, LEONARDO Jun 1, 2001 5288
NAREIT SUPPORTS BILL TO IMPROVE RENTAL SPACES. Brief Article May 1, 2001 164
Depreciation Without the Headache. Whitson, Alan Brief Article Mar 1, 2001 618
Deloitte: Change Depreciation for Real Estate. Marshall, Jeffrey Brief Article Jan 1, 2001 263
Depreciation of Lear Jet is not a business expense. Lynch, Michael Dec 1, 2000 348
Is your client's leased property depreciable? The IRS may not think so. Sawyer, Edward E.; Dee, Terrance A. Dec 1, 2000 3390
Basis in replacement property from like-kind exchanges. Moore, Philip E. Oct 1, 2000 823
Removal costs held deductible. Passman, Maury Jul 1, 2000 737
Size matters to the IRS. Lebow, Marc I. Jul 1, 2000 576
Solving the Functional Obsolescence Calculation Question? Laronge, Joseph A. Jul 1, 2000 5849
Depreciation of property acquired subject to secs. 1031 and 1033. Martin, Kathleen K. Apr 1, 2000 698
RECENT DECISIONS ALLOW FOR FASTER DEPRECIATION. Tipograph, Neil H. Feb 1, 2000 1741
Estimating Depreciation for Infrequently Transacted Assets. Ellsworth, Richard K. Jan 1, 2000 4284
HCA acquiescence clarifies building depreciation. McPherron, Cecil Dec 1, 1999 389
saving tax dollars. Zall, Milton Nov 1, 1999 2352
Houston's Restaurants Find Best Recipe for Fixed Asset Management. Brief Article Nov 1, 1999 436
Installment sales of depreciable property to related parties. Brodnax, Frank E. Oct 1, 1999 709
NEW YORK CHANGES ITS DEPRECIATION DEDUCTION FOR PROPERTY OUTSIDE OF THE STATE. Litvack, Rose Brief Article Oct 1, 1999 629
Componentization of depreciable assets and new procedures for changing depreciation methods. Loychik, Lisa M. Aug 1, 1999 884
Partnership depreciation trap. Eisner, Richard A. Aug 1, 1999 682
Who is Shouldering the Burden of Transition? An Analysis of Depreciation Rates in Russian Industry(*). Linz, Susan J. Statistical Data Included Jun 22, 1999 17282
Monetary Stabilization in Countries in Transition. JOCHEM [*], AXEL Feb 1, 1999 4182
A practical guide to evaluating the functional utility of warehouses. McKnight, Douglas Jan 1, 1999 3476
Nursing home qualifies as residential real property. Campbell, Geoffrey W. Oct 1, 1998 710
Cross-tenure differences in home maintenance and appreciation. Gatzlaff, Dean H.; Green, Richard K.; Ling, David C. Aug 1, 1998 7476
1998 luxury auto depreciation limits. Flesher, Tonya K. Brief Article Aug 1, 1998 176
Partnership allocation of depreciation recapture gain among partners. Palley, Jeffrey M. May 1, 1998 1582
Allocation of "basis" to increase depreciation deductions. Valachi, Donald J. May 1, 1998 2354
Taxation of the sales of real property after the TRA '97. Sobol, Horacio Brief Article Apr 1, 1998 405
Accrued depreciation redefined and reordered. Derbes, Max J., Jr. Apr 1, 1998 7084
Empirical analysis of the breakdown method of estimating physical depreciation. Wolverton, Marvin L. Apr 1, 1998 3693
Final regs. on allocating depreciation recapture among partners. Debree, James Mar 1, 1998 534
Depreciation planning for newly acquired commercial real estate. Keeley, Karen M. Oct 1, 1997 1614
Real property leased to retail motor fuel outlet owner qualifies as 15-year property. Lindbloom, John W. Brief Article Oct 1, 1997 224
Short tax year depreciation and subsidiaries. Campbell, Geoffrey W. Oct 1, 1997 586
Adjusting depreciation allowable - for depreciation allowed. Oct 1, 1997 513
Living with SFAS 121: how to avoid (or record) an asset writedown. Zucca, Linda J. Sep 1, 1997 1709
The measurement of depreciation in the U.S. National Income and Product Accounts. Fraumeni, Barbara M. Jul 1, 1997 10765
Depreciation of property received in a like-kind exchange. Blumenreich, Richard G. Jun 1, 1997 1012
Classification and valuation issues affecting the ad valorem taxation of business tangible personal property. Davis, Deborah A. Jun 1, 1997 1132
Capitalization of repair costs mandated by law. Hudson, Boyd D. May 1, 1997 590
Guidance issued on the allocation of depreciation recapture from partnership dispositions. Klein, Robert M. May 1, 1997 816
Antichurning and proposed sec. 197 regulations. Jacobs, Jennifer Apr 1, 1997 638
Treatment of software costs clarified and slightly modified by proposed intangibles regulations. Howe, Vicki Apr 1, 1997 1291
Nonrecourse purchase money debt in excess of FMV held not true debt. Payne, Jay M. Apr 1, 1997 593
Luxury automobile depreciation rules offer obstacles and opportunities. Hopkins, James M. Apr 1, 1997 4445
Broader use of the income forecast method. Willens, Robert Brief Article Apr 1, 1997 256
Capital depreciation and investment demand. Terregrossa, Ralph A. Mar 22, 1997 6054
Appeals court expands availability of income forecast depreciation. Goldberg, Michael J. Feb 1, 1997 921
INDOPCO and the tax treatment of reorganization costs. Weinstein, Andrew J. Jan 1, 1997 10048
Lawmakers dispute IRS's capitalization of airline safety inspection costs. Giordano, Nicholas P. Jan 1, 1997 571
Recent depreciation developments. Person, Stanley Brief Article Jan 1, 1997 290
C corporations beware! Sec. 291(a)(1). Dickey, Carolyn Brief Article Dec 1, 1996 320
The assessment: international competitiveness. Boltho, Andrea Sep 22, 1996 9857
The effectiveness of exchange-rate transactions. Dornbusch, Rudi Sep 22, 1996 5612
Depreciation of office furniture and fixtures - recoverable over five years? Hager, Mark Sep 1, 1996 1319
Correcting depreciation errors. Hackney, Jeffrey A. Sep 1, 1996 831
The sec. 108(c)(3)(C) election: clarification and amplification. Dudzinsky, Robert J. Sep 1, 1996 1230
Should you trade in that luxury car? Greene, Jeffrey J. Brief Article Aug 1, 1996 270
Lease termination payments not deductible. Brown, Robert R., Jr. Aug 1, 1996 778
Small business tax solutions. Weitzner, Robert L. Aug 1, 1996 950
Life after INDOPCO: are business expansion costs deductible? Schiel, Ron Jul 1, 1996 1377
Are cooperative apartments membership organizations for purposes of sec. 277? Crawford, Charles T. Jul 1, 1996 729
The intricacies of the sec. 179 election. Warren, Steven E. Jul 1, 1996 3871
Deducting defense expenses. Willens, Robert Brief Article May 1, 1996 284
Rotable spare parts. Henne, Carl Mar 1, 1996 1166
Trend testing in reliability engineering. Bohoris, George A. Feb 1, 1996 3396
Issues in the measurement of economic depreciation: introductory remarks. Hulten, Charles R.; Wykoff, Frank C. Jan 1, 1996 7578
Empirical studies of depreciation. Jorgenson, Dale W. Jan 1, 1996 10282
Estimation of the depreciation rate of physical and R&D capital in the U.S. total manufacturing sector. Nadiri, M. Ishaq; Prucha, Ingmar R. Jan 1, 1996 7259
New evidence on the retirement and depreciation of machine tools. Oliner, Stephen D. Jan 1, 1996 10038
Estimating capital efficiency schedules within production functions. Doms, Mark E. Jan 1, 1996 7727
Depreciation in production analysis and in income and wealth accounts: resolution of an old debate. Triplett, Jack E. Jan 1, 1996 14352
Capitalization of just-in-time manufacturing implementation costs. Minasian, Susan M. Jan 1, 1996 781
Attack on tax-exempt leasing structure. Zukerman, Jay H. Brief Article Jan 1, 1996 314
Court allows musician to deduct depreciation on antique viol. Wagenbrenner, Anne Brief Article Dec 1, 1995 214
IRS balks at deducting costs of instituting just-in-time process. Willens, Robert Brief Article Dec 1, 1995 246
Yearend depreciation reminders. Person, Stanley Brief Article Dec 1, 1995 512
New "mass assets" regulation. Weisberg, Steven R. Nov 1, 1995 1051
Applicability of UNICAP rules to exempt organizations. Anderson, Patricia C. Nov 1, 1995 721
Safe harbor for demolition expenditures. Bowers, Jennifer J. Brief Article Aug 1, 1995 244
Sec. 263A: historic absorption ratio - simplify your UNICAP calculation. Lightfoot, H. Chip Jul 1, 1995 1141
Technological obsolescence may result in reduced personal property tax assessments. Smith, Scott D. Jun 1, 1995 976
Sec. 197 antichurning rules - application of election to recognize gain on a sale of goodwill between related partnerships. Blumenreich, Richard G. Jun 1, 1995 1330
Restructuring multiple partnerships to preserve maximum depreciation. Kipper, Richard N. May 1, 1995 1068
Research and experimentation costs. Fiore, Nicholas May 1, 1995 625
Classifying sec. 1250 property. Howe, Vicki Brief Article Apr 1, 1995 196
Tax Court holds income forecast method not proper for rent-to-own company. Howe, Vicki Brief Article Apr 1, 1995 244
The Contract With America: the new majority in Congress sets out to prove fewer taxes are the cornerstone of economic prosperity. Phillips, Andrea J. Apr 1, 1995 3167
Contract with America: neutral costrecovery system. Weiss, Randall Mar 1, 1995 1590
Accounting for leasehold improvements. Levinton, Howard Feb 1, 1995 980
Tax planning for the first-year "depreciation" deduction under IRC Sec. 179. Oliver, Joseph R. Feb 1, 1995 2882
Eighth Circuit affirms Honeywell decision - rotable spare parts are depreciable. Nii, Bradley T. Jan 1, 1995 561
Violinists can depreciate antique instruments. Wagenbrenner, Anne Brief Article Nov 1, 1994 222
Tax strategies available under income forecast method. Castellanos, Anthony R. Jul 1, 1994 1518
The alternative minimum tax. Slivinsky, Barry Jun 1, 1994 4900
Economic performance. Marucheck, Kris Apr 1, 1994 6649
RRA changes affect leases. O'Connor, John Brief Article Apr 1, 1994 352
Useful life? What useful life? Levinton, Howard Brief Article Feb 1, 1994 322
Temporarily converting a personal residence to income-producing property. Miller, Sandra K. Feb 1, 1994 2846
The problem of appraising specialized assets. Crawford, Robert G.; Cornia, Gary C. Jan 1, 1994 6015
Supreme Court rules two-pronged test applicable when amortizing intangible assets. Grabowski, Roger J. Jul 1, 1993 574
Good news from the Supreme Court. Morton, John Column Jul 1, 1993 793
Current deduction vs. capitalization of fees for shelf space - IRS circulates draft proposed coordinated issue paper. Blumenreich, Richard Jun 1, 1993 705
Depreciation of customer-based intangibles confirmed by Supreme Court in Newark Morning Ledger. Persellin, Mark B. May 1, 1993 5139
Exempt organizations: basis of property at the time of loss of exemption or transfer to taxable subsidiary. Salvetti, Arthur A. Brief Article Mar 1, 1993 483
Structuring an installment sale of depreciable property to mitigate the corporate AMT. Gaffney, Dennis J. Jan 1, 1993 2537
Consolidated returns and E&P - application of Sec. 1503(e) to preaffiliation property. Tiedemann, William J. Nov 1, 1992 1086
General asset account depreciation. Brief Article Nov 1, 1992 329
Proposed GAAP-E & P regulations. Nov 1, 1992 2490
Impairment of long-lived assets: recognition, measurement and disclosure. England, Baruch; Gottlied, Max Sep 1, 1992 2315
AICPA introduces new software package. Jul 1, 1992 152
Effects of depreciation and corporate taxes on asset life under debt-equity financing. Prezas, Alexandros P. Jun 22, 1992 4682
Expensing depreciable assets; proposed Sec. 179 regulations clarify recent tax act changes. Hopkins, Debra Jan 1, 1992 8131
Sparing no expense. Fiore, Nicholas J. Column Jan 1, 1992 731
The home office deduction: not always ... home sweet home. Van Alst, Lucinda L.; Foss, Helga B. Jan 1, 1992 3329
Midquarter depreciation convention. Dionne, Marylouise Nov 1, 1991 204
Planning for automobile cost recovery. Auster, Rolf Oct 1, 1991 3117
The impact of tax policy on commercial real estate. Reeder, Paul A. Column Sep 1, 1991 1235
The impact of SFAS 93 on colleges and universities. Epps, Ruth W.; Bailey, Annette Jul 1, 1991 2322
The ACE depreciation adjustment - coping with "simplification." (adjusted current earnings) Laverty, Brian L.; Gaffney, Dennis J. Jun 1, 1991 4096
Depreciation computations made easy. Hutton, Marguerite R.; Lockhart, Julie A. Mar 1, 1991 5698
Maximizing tax write-offs for roof replacements. Kelleher, John J. Mar 1, 1991 1288
ACE lite: Congress eases the AMT computation. It's still a wicked brew! Green, David C. Feb 1, 1990 1915
New methodology reduces importance of used cars in the revised CPI. Kellar, Jeffrey H. Dec 1, 1988 2134
Corporate taxes and the federal deficit. Medlen, Craig Nov 1, 1984 4978

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