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Browse Josephs, Stuart R.

1-34 out of 34 article(s)
Title Type Date Words
Crummey GST tax trap. May 1, 2000 590
Pres. Clinton's proposal to repeal sec. 1014(b)(6) is unfair. May 1, 2000 1079
Partners participating in self-funded health plan. May 1, 2000 773
Effect of installment-method repeal on accrual-method S corporations. May 1, 2000 703
Amortization of home mortgage points. May 1, 1999 339
No "insider" inurement finding reinstates charitable exemption. May 1, 1999 353
Pension plan loan was prohibited transaction. May 1, 1999 542
... A facts-and-circumstances determination. May 1, 1999 382
Treatment of hybrid arrangements under Subpart F. May 1, 1998 1137
Relief from multiple failure-to-deposit penalties. Brief Article May 1, 1998 355
Second Circuit adopts broad test for accountant's work-product protection. May 1, 1998 682
Subchapter S and COD income: a taxpayer defeat. Brief Article May 1, 1998 532
IRS cracks down on self-amortizing investments in conduit financing entities. May 1, 1997 1210
Employers may provide option to postpone minimum distributions. May 1, 1997 963
Gifts of family limited partnership interests. Brief Article May 1, 1996 408
IRS challenges deductibility of contributions to certain multiple employer welfare benefit funds. May 1, 1996 866
AICPA should revise SRTP No. 6 to reflect authority on amended returns. May 1, 1996 749
Revised rules of practice before IRS regarding fees. Brief Article May 1, 1995 181
Grace period ends Aug. 21, 1995 for waiving penalties on property contributions to qualified retirement plans. May 1, 1995 1258
Letter ruling denies step-up basis of S stock through COD income. Brief Article May 1, 1995 250
IRS now agrees that carryover of disallowed investment interest not limited by taxable income. Brief Article May 1, 1995 209
Proposed guidance on transfers of target assets if Sec. 338 not elected and.... May 1, 1995 947
Distributive share of foreign partnership income held subpart F income. Brief Article May 1, 1995 108
Different values for the same stock in the same estate tax return. Brief Article May 1, 1994 278
IRS no longer requires date of death value of testamentary transfer to be reduced by postdeath interest on deferred federal estate tax payable from that transfer. Brief Article May 1, 1994 175
AMT inventory adjustments on change from LIFO to FIFO. May 1, 1994 431
Treatment of "interest" accrued on nonqualified deferred compensation. May 1, 1994 684
Protective refund claims regarding California water's-edge election fee. Brief Article May 1, 1993 221
Reporting and auditing requirements for funded welfare plans. Brief Article May 1, 1993 145
Lump sum distributions: effect of delay and.... May 1, 1993 568
IRS extends reliance period for certain retirement plans to 1999. May 1, 1993 589
IRS extends recurring item deadlines. Brief Article May 1, 1992 389
California information reporting for 25% foreign-owned corporations. Brief Article May 1, 1992 412
New IRS position on taxation of secular trust's income. Brief Article May 1, 1992 342

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