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1-233 out of 233 article(s)
Title Author Type Date Words
French banks threaten to close Americans' accounts. Jul 30, 2019 149
French banks threaten to close Americans' accounts. Jul 30, 2019 151
Using trusts to shift income to children. Young, Patrick L. Jul 1, 2019 1681
Don't be too trusting with your legacy plans. Jun 13, 2019 649
Some things you'll want to know. Nov 12, 2018 642
Tax Avoidance vs. Tax Evasion: What every tax director needs to know about criminal tax fraud. Abney, George; Monnin, Paul Nov 1, 2018 2574
Mitigating risk related to tax reform. Rood, Deborah K. Sep 1, 2018 1393
Financial planning dialogues around Form 1040. Sarenski, Theodore J.; Westley, Robert A. Sep 1, 2018 2804
Tax Reform and Tax Technology: Regulatory uncertainty means that tax departments face significant challenges. Nordlof, Kirsten; Lipshy, Jeremy; Deutsch, Jennifer; Norton, Bob Sep 1, 2018 4938
California Orders Work Comp Insurers to Report Federal Income Tax Savings. Brief article Jul 9, 2018 288
Insurers Question California Commissioner's Authority to Make Comp Writers Report Federal Tax Savings. Jul 2, 2018 759
International Tax and Estate Planning: Use of Check-the-Box Election in the Foreign Corporate-Trust Context. Newton, William H., III Jul 1, 2018 3037
The Tax Act Actually Promotes Offshore Tricks: The Tax Act creates additional incentives to shift income offshore for purposes of tax avoidance, and what is worse, it creates incentives to shift actual jobs. Avi-Yonah, Reuven S. Essay Jun 22, 2018 3116
Tax planning following the Tax Cuts and Jobs Act. Sarenski, Theodore J.; Schuelke, Tyler J.; Melcher, Peter J. Jun 1, 2018 3323
Get Your 20 Percent Deduction by Calling 1-800-888-199A. Gassman, Alan; Ketron, Brandon Jun 1, 2018 4675
United States : Ahead of Trumps Drug Pricing Announcement, Booker Report Outlines How Pharma Firms Windfall Not Being Used to Reduce Costs. May 15, 2018 251
Time to ridicule legislative leaders. Crawford, Bill May 11, 2018 542
The Tax Cuts and Jobs Act: Still Waiting for That Postcard. Scott, Mark; Goldberger, Scott L. May 1, 2018 4719
Patience is prudent. Apr 1, 2018 187
HOW COLLEGES HIDE INVESTMENTS TO AVOID TAXES: Should universities use tax haven corporations? Verschoor, Curtis C. Mar 1, 2018 967
Strategies for minimizing estimated tax payments. Ellentuck, Albert B. Mar 1, 2018 2694
Post-Mortem Considerations with Foreign Grantor Trusts After H.R. 1, Tax Cuts and Jobs Acts. Rosenberg, Todd; Snyder, Scott Mar 1, 2018 5791
ComEd approved to lower residential bills by $2 to $3. Jan 19, 2018 259
Introducing U.S. equity crowdfunding: Potential risks and tax Implications. Camp, Julia; Kuselias, Stephen Jan 1, 2018 3205
Effective NOL Planning in Light of Tax Reform: Can your company unlock the value of net operating loss carryforwards to reduce future taxable income? Reinstein, Todd; Ahlers, Annette Jan 1, 2018 3492
Using Income Tax Treaties to Convert Taxable Income Into Nontaxable Distributions. Rubinger, Jeffrey L.; LePree, Summer Ayers Jan 1, 2018 3994
4 Common Questions About End-of-Year Charitable Giving Strategies. Nov 13, 2017 1454
The background of modern American business law. Carney, William J. May 1, 2017 20804
Dashed Hopes. Apr 9, 2017 450
Tax planning for a nonresident entering the U.S. tax system. Garcia, Rolando Apr 1, 2017 1981
A practical guide to deferring taxes when replacing business property. Hanke, Steven Dec 22, 2016 5695
Tax planning after the death of a spouse. Kess, Sidney; Grimaldi, James R.; Revels, James A.J. Column Nov 1, 2016 2783
Partnership abandonment: why it still works and what to watch out for. Sheppard, Ryan C. Oct 1, 2016 1039
U.S. international tax planning for bona fide residents of Puerto Rico. Rubinger, Jeffrey L.; LePree, Summer Ayers Sep 1, 2016 4312
Adopting BEPS in the EU: the impact of the EC's anti tax avoidance package. Robinson, Stephanie; Plowgian, Michael Jun 1, 2016 783
Medical marijuana dispensaries face a harsh reception in federal court. Nix, Wayne E.; Knight, Ray A. May 1, 2016 1775
A practical guide to trustee selection: a review of the most common tax (and nontax) traps. Parthemer, Mark R.; Klein, Sasha A. Apr 1, 2016 4694
Tax considerations for divorcing spouses. Passini, Nick; Young, Audrey Apr 1, 2016 2031
Life insurance and S corporations: unique rules present opportunity and peril. Decker, Ed Apr 1, 2016 1733
International tax evasion and avoidance: what can be done? Avi-Yonah, Reuven S. Mar 22, 2016 3999
TEI comments on proposed UK tax strategy publication requirement. Mar 1, 2016 1761
State income tax planning for the nonresident Floridian: the ING trust. Karibjanian, George D.; Mensch, Hannah W. Feb 1, 2016 4656
Despite BEPS, speed remains top global tax challenge. McGerty, Stephen Jan 1, 2016 593
From rhetoric to reality--closing Africa's tax gap: increasing domestic taxation is being mooted as a way of replacing aid but African governments need to increase transparency and clamp down on avoidance. Fox, Benjamin Nov 1, 2015 1081
The principal tax-avoidance purpose: a poison pill for inversions? Xie, Ning May 1, 2015 1518
Hockey hands tax dodgers $600m gift: there were 600 million reasons for champagne to be quaffed in the corporate boardrooms of Australia at Christmas, when Treasurer Joe Hockey reneged on his promise to impose tough new tax avoidance rules on multinational companies. Brief article Feb 1, 2015 149
IRS finalizes regulations on use of QLACs. Dell, Michael Jan 1, 2015 1228
IRS puts would-be corporate inverters on notice. Nevius, Alistair M. Dec 1, 2014 891
TEI comments on Canadian budget Consultation on Tax Planning by MNEs (a/k/a BEPS). Jul 1, 2014 4466
Reconcile your domicile--when to be or not to be? legal issues, judicial analysis and implications for taxpayers relocating to avoid state estate tax. D'Amico, Jeffery R.; Winkelman, Kenneth A.; Lucido, Peter D. Report Mar 22, 2014 4699
Buckle up for tax season: take stock of tax year 2013's new and changed provisions, including several for higher-income taxpayers. Bonner, Paul Jan 1, 2014 2619
Recent developments in estate planning. Ransome, Justin P.; Schafer, Frances Oct 1, 2013 7243
Sea-change: planning for same-sex married couples and the DOMA decision. Sarenski, Theodore J.; Tillery, Thomas Sep 1, 2013 2799
Applying business provisions of the American Taxpayer Relief Act: retroactive changes force CPAs to sort out book-tax differences. Cutler, Laughlin; Sayuk, Douglas M.; Shoff, Camille Aug 1, 2013 2498
Schedule UTP: update on IRS findings. Chambers, Valrie Jul 1, 2013 1708
Taxation & Entrepreneurship: Role of Government in Fostering Entrepreneurship. Mohib, Abbas A. Jun 1, 2013 1548
The curse of capital flight. Essay Apr 1, 2013 632
Payments to taxpayer held to be compensation, not distributions. Beavers, James A. Feb 1, 2013 1135
Key aspects of the new tangible property regulations. Anderson, Susan E. Jan 1, 2013 6041
The benefits of tax planning as part of the acquisition of an international business. Barrett, James H.; Hadjilogiou, Steven; Tevel, Sean Jan 1, 2013 4420
Ch-ching! End-of-year strategies for easy tax savings. Pomeranz, Steve Brief article Dec 1, 2012 337
Year-end tax planning tips for U.S. corporations. Heffes, Ellen M. Dec 1, 2012 610
Top five year-end tax planning tips for U.S. corporations. Rosenberg, Marian Report Dec 1, 2012 998
Accelerate income (tax) into 2012? Nov 1, 2012 764
Gift and estate tax planning considerations. Lovinger, Sarah Nov 1, 2012 2574
Current developments in S corporations. Karlinsky, Stewart S.; Burton, Hughlene A. Oct 1, 2012 7037
Minding the gap in tax interpretation: does specificity oust the general anti-avoidance rule post-Copthorne? Studniberg, Brian M. Sep 22, 2012 20164
Combined reporting creates compliance challenges. Smith, Annette B. Jul 1, 2012 1215
Case study: lifetime tax planning for LLC owners. Ellentuck, Albert B. Jun 1, 2012 1863
Limited partners and material participation: a tax planning opportunity. Johnson, Michael Apr 1, 2012 812
Tax planning opportunities for funding an IRA. Counts, Wayne; Shaffer, Raymond J.; Stout, David E. Feb 1, 2012 4226
IRS commissioner making changes in big company audits. Feb 1, 2012 368
Tax clinic: practical advice on current issues. Koppel, Michael D. Dec 1, 2011 10516
Guide to corporate blockers. Kosnitzky, Michael; Mitev, Ivan Oct 1, 2011 2519
The frame game: how defining the "transaction" decides the case. Hariton, David P. Reprint Sep 22, 2011 22053
Case study: changing level of participation in an S corporation for Tax Planning purposes. Ellentuck, Albert B. Aug 1, 2011 1477
Planning options with retirement benefits. Apr 1, 2011 1935
Ponzi-scheme losses: indirect investor and state tax issues: IRS guidance provides little tax benefit for thefts that hit retirement funds. Nichols, Nancy B.; VanDenburgh, William M.; Betancourt, Luis Feb 1, 2011 3978
Too big to fail: the problem of partnership allocations. Monroe, Andrea Jan 1, 2011 7564
Too big to fail: the problem of partnership allocations. Monroe, Andrea Jan 1, 2011 18524
International tax law as a Ponzi scheme. Morgan, Ed Jan 1, 2011 21546
Planning for the new Medicare taxes. Knittel, David Dec 1, 2010 1550
GRATs in 2010: still a viable estate and gift tax planning option. Donchess, John P. Dec 1, 2010 763
Congress should address tax avoidance head-on: the Internal Revenue Code needs a GAAR. Libin, Jerome B. Sep 22, 2010 5173
Capital income taxation and progressivity in a global economy. Altshuler, Rosanne; Harris, Benjamin H.; Toder, Eric Sep 22, 2010 13445
One prong, two prong, many prongs: a look into the economic substance doctrine. Yoder, Amanda L. Sep 22, 2010 11315
Focus on tax avoidance leads to changes in foreign reporting requirements. O'Connell, Frank J., Jr. Sep 1, 2010 2469
Significant recent developments in estate planning. Ransome, Justin P.; Schafer, Frances W. Sep 1, 2010 8213
S corporations: facing the 15% sunset. Rowe, Daniel Aug 1, 2010 2309
Dismissal of tax-driven bankruptcy plan affirmed. Beavers, James A. Aug 1, 2010 1376
A conceptual approach to the individual NOL deduction. Boes, Richard F.; Frischmann, Peter J. Aug 1, 2010 5238
Lessons for tax planners; ARRA shows how Congress is changing taxes for individuals. Jackson, George S. Aug 1, 2010 2223
Conversion of corporation to LLC raises EIN retention questions. Douds, Jared; Curran, Kevin Jul 1, 2010 1208
Tax benefits for education. Zook, John D.; Zook, Kristin L. Jul 1, 2010 5402
California: penalties and other compliance provisions in Assembly Bill 2498 (proposed Amnesty Bill). Jul 1, 2010 2599
Decanting and its alternatives: remodeling and revamping irrevocable trusts. Simmons, Thomas E. Jun 22, 2010 17136
Tax court must heed special trial judge's report. Upshaw, Alice A.; Pulliam, Darlene Apr 1, 2010 773
Sec. 304 anti-avoidance rule modified. Klahsen, Rick Apr 1, 2010 1262
Estate tax planning for a U.S. citizen with a noncitizen spouse. Klahsen, Rick Apr 1, 2010 1608
IRS continues focus on disallowing annual exclusions for gifts of partnership interests. Klahsen, Rick Apr 1, 2010 1170
The software regulations and subpart F. Klahsen, Rick Apr 1, 2010 2233
Tax Court does not have jurisdiction to redetermine sec. 6707A penalties. Beavers, James A. Mar 1, 2010 786
What's in a name: can the partnership anti-abuse rule really stop partnership tax abuse? Monroe, Andrea Jan 1, 2010 34578
2010: the year of the Roth conversion? Arzaga, Rich Jan 1, 2010 2655
Family partnership rules applied in TIFD III-E remand. Chiang, Wei-Chih Jan 1, 2010 805
Series LLCs: pros and cons of a growing trend. Nevius, Alistair M. Jan 1, 2010 590
Series LLCs in business and tax planning. Walberg, Glenn; Hanson, Randall K. Jan 1, 2010 5843
The Illinois QTIP election to the rescue. Kolasa, Robert J. Dec 1, 2009 3925
Tax uncertainty. Pagone, G.T. Dec 1, 2009 11880
Court negates tax planning transaction. Schnee, Edward J. Nov 1, 2009 789
Taking advantage of the RMD holiday for IRAs. Nevius, Alistair M. Aug 1, 2009 619
Making the most of the IRA required minimum distribution holiday. Rose, Stanley Aug 1, 2009 1237
Tax planning for troubled debt. Dillon, Paul; Eagan, Michael Aug 1, 2009 2198
When cost segregation costs extra. Wood, B. Sue; Samelson, Donald P. Aug 1, 2009 2767
U.S. tax effects of a foreign jurisdiction audit. Thompson, Bradley C.; Curran, Kevin M. Jul 1, 2009 646
Tax shelter transactions disregarded. Beavers, James Jul 1, 2009 1562
Recent ESI changes on discovery and privilege may broadly affect tax controversies. Blair, David B.; Helm, Joseph P., III Jul 1, 2009 8705
QI no cure for related-party deal. Reichert, Charles J. Jul 1, 2009 863
Executive compensation: what's reasonable? Safe passage through the minefield of deductibility. Panitz, Philip Garrett Jun 1, 2009 3714
Why and how to conduct a tax practice inspection. Sellner, Mark A. Jun 1, 2009 1997
Stimulus act provides contractors tax-saving opportunities. Newman, Marc Apr 8, 2009 830
Tax strategy: how to deal with uncertainty? Hafkenscheid, Rutger; Janssen, Claudia Mar 1, 2009 3314
Comments to Quebec government on proposed changes relating to aggressive tax planning. Bergen, Rodney C. Mar 1, 2009 4082
Sec. 121 planning opportunities after the Housing Assistance Tax Act. Cockrum, Robert B.; Quilliam, William C. Mar 1, 2009 2412
Creating joint ownership: avoiding the tax traps and other pitfalls. Stemmy, Thomas J. Feb 1, 2009 856
Illinois estate tax planning in 2009 and beyond: for persons dying in 2009 and later, the Illinois estate tax is further decoupled from (but still tethered to) the federal estate tax. Estate plans should now provide the flexibility to deal with this dilemma. This article discusses the options and makes the case for an Illinois QTIP. Gehlbach, Gary R.; Vivian, Emily R. Feb 1, 2009 2841
On discounted partnership interests and adequate consideration. Hellwig, Brant J. Jan 1, 2009 38642
Taxing the financial income of multinational enterprises by employing a hybrid formulary and arm's length allocation method. Benshalom, Ilan Jan 1, 2009 20639
The estate tax non-gap: why repeal a "voluntary" tax? Caron, Paul L.; Repetti, James R. Jan 1, 2009 8114
Court rejects patentability of business methods. Nevius, Alistair M. Jan 1, 2009 302
Final unified loss rule published. Huck, Martin Jan 1, 2009 1854
IRS automated underreporter initiative. Schreiber, Gerard H., Jr. Jan 1, 2009 831
IRS identifies sale of charitable remainder trust interests as a transaction of interest. Beavers, James Jan 1, 2009 902
"Significant purpose" of tax avoidance trumps document privilege. Elzweig, Brian Dec 1, 2008 500
Of 'sham' and other lessons for Australian revenue law. Kirby, Michael Dec 1, 2008 9791
IRS eyes charitable trust sales. Bell, Allison Nov 17, 2008 471
Income splitting: issues and opportunities. Altieri, Mark P.; Zucca, Linda J. Cover story Nov 1, 2008 4866
Significant recent developments in estate planning. Ransome, Justin P.; Satchit, Vinu Sep 1, 2008 8645
Benefiting from a fiscal tax year. Ellentuck, Albert B. Sep 1, 2008 1324
Tax planning rules for ministers. Englebrecht, Ted D.; Cameron, Jonathan A. Sep 1, 2008 4409
Long-term care insurance and tax planning: make the most of tax rules for premiums and benefits. Finn, Daniel R. Aug 1, 2008 2452
Rent-a-captive taxes demystified. Horkovich, Robert M. Aug 1, 2008 625
Adapting to the United Kingdom's new remittance basis rules. Whittall, Robert E. Aug 1, 2008 2407
Applying AICPA business valuation standards in tax practice. Spoor, F. Gordon Aug 1, 2008 1731
Tax planning for elderly clients. Huber, Ezra Aug 1, 2008 5165
Levels of certainty. Schnee, Edward J. Jul 1, 2008 520
Government loses son of boss tax shelter case. Nevius, Alistair M. Jul 1, 2008 368
Tools for tax planning for foreign nationals. Barooshian, Laura K.; Fava, Karl L. Jun 1, 2008 717
Tax planning with single-employer qualified plans. Donovan, Kevin J. Jun 1, 2008 5844
A review of the revised disciplinary process under Circular 230: Circular 230 regulates tax practice before the IRS for attorney, CPAs, and enrolled agents. This article discusses the recent changes made to the disciplinary process procedures and sanctions for violations contained in Circular 230. Gardner, John C.; Eide, Barbara J.; May, Bruce E.; May, Diane R. May 1, 2008 8532
Relational tax planning under risk-based rules. Raskolnikov, Alex May 1, 2008 37817
Risk, return, and objective economic substance. Luke, Charlene D. Mar 22, 2008 20736
Building a better GAAR. Edgar, Tim Mar 22, 2008 31492
"More likely than not": a comparison of FIN 48 and the tax penalty standard. Mauldin, Tiffany; Abahoonie, Edward Mar 1, 2008 2598
TEI roundtable on biggest issues in international tax. Mar 1, 2008 9087
Codification of the economic substance doctrine. Beavers, James Mar 1, 2008 1799
IRS issues reporting requirements for transactions of interest. Emilian, James; Jamouneau, Greg Feb 1, 2008 1455
AICPA tax section accomplishments in '2007. Hoops, Jeffrey R. Feb 1, 2008 1123
Planning for current distributions from an LLC. Ellentuck, Albert B. Feb 1, 2008 1900
International taxation of e-commerce: persistent problems and possible developments. Basu, Subhajit Feb 1, 2008 10189
The quest to tax interest income in a global economy: stages in the development of international income taxation. Benshalom, llan Jan 1, 2008 32052
Tax treaty shopping and the GAAR: MIL (Investments) S.A. v. The Queen. Brown, Kimberly Jan 1, 2008 14353
Donor-advised funds: preparing for closer scrutiny: more restrictions may await this popular way to give. Tarlson, Nick G. Jan 1, 2008 2194
Update for 2007 federal income tax returns. Dec 1, 2007 3276
Profits interest - converting compensation to capital gains and other planning ideas. Wells, Thomas O.; Carter, Samantha B. Dec 1, 2007 4068
Saving taxes in transfers of personal goodwill: sale of a closely held business. Nevius, Alistair M. Dec 1, 2007 584
Government warns of "Dirty Dozen" tax scams. Apr 1, 2007 569
In defense of tax shelters. Katz, Leo Mar 22, 2007 6127
In defense of requiring back-flips. Shaviro, Daniel N. Mar 22, 2007 1691
Of lenity, Chevron, and KPMG. Hickman, Kristin E. Mar 22, 2007 16704
Patents, tax shelters, and the firm. Burk, Dan L.; McDonnell, Brett H. Mar 22, 2007 9644
Capitalizing on the success of entrepreneurship: IPOs, private sales, tax aspects, residual interest of entrepreneurs after sales of IPOs. Discussion Jan 1, 2007 14166
Kiddie tax changes result in financial aid traps: new law affects planning strategies. Laffie, Lesli S. Jan 1, 2007 543
Harnessing the costs of international tax arbitrage. Rosenzweig, Adam H. Jan 1, 2007 33157
The Pension Protection Act of 2006 - a comprehensive reform package. LaGarde, Stephen Nov 1, 2006 3920
Recouping nondeductible contributions to traditional IRAs. Ellentuck, Albert B. Nov 1, 2006 951
Interpretative theory and tax shelter regulation. Galle, Brian Sep 22, 2006 21072
Complete pre-year-end planning for select clients. Mendlowitz, Edward Sep 1, 2006 1439
Gains on sales of QSB stock in light of secs. 1045 and 1202. Velotta, Robert A. Aug 1, 2006 1999
TIPRA covers some issues, neglects others. Constantine, Anthony Aug 1, 2006 1224
Funding arrangements under sec. 409A. Lennon, Susan Jul 1, 2006 681
AMT for individuals: some planning for individual taxpayers. Fiore, Nick Apr 1, 2006 597
Check-the-box: not always the right answer for certain foreign corporations. Patelski, Robert Apr 1, 2006 959
Amendments to circular 230. Kastantin, Joseph T. Feb 1, 2006 5233
Tax advice before the return: the case for raising standards and denying evidentiary privileges. Beale, Linda M. Jan 1, 2006 38091
New regs. on elections for indirect skips: final regulations on indirect skip transfer elections give taxpayers many generation-skipping transfer tax planning options. This article explains the election rules and available planning opportunities under the new regulations. Ransome, Justin P. Dec 1, 2005 4186
Reflections on practicing tax in today's world. Gibbs, Lawrence B. Nov 1, 2005 3453
Pending income tax issues: December 6, 2005. Nov 1, 2005 2851
Using trusts in divorce tax planning. Ellentuck, Albert B. Nov 1, 2005 1162
Planning opportunities for the sale of appreciated, dual-use property under Rev. Proc. 2005-14. Usher, Scott Oct 1, 2005 1604
IRS expands tax relief area for Katrina victims. Brief article Oct 1, 2005 165
IRS to aggressively pursue executive stock option scheme participants. Takacs, Natalie Bell Aug 1, 2005 1248
Tax and investment planning with royalty trusts. Raabe, William A. Aug 1, 2005 4243
Avoiding taxation of income earned by a partner. Ellentuck, Albert B. Jun 1, 2005 826
Section 1031 exchanges: underused tax-planning tool. Wayner, Stephen A. Jun 1, 2005 1864
Tax planning for land preparation costs. Anderson, Susan E. May 1, 2005 2877
The ins and outs of related party add-backs. Zoellick, Todd May 1, 2005 7721
The rise of the OECD as informal 'world tax organization' through national responses to e-commerce tax challenges. Cockfield, Arthur J. Mar 22, 2005 23426
FLP planning after Strangi, Kimbell and Thompson. Raasch, Barbara J. Dec 1, 2004 3727
Tax planning for servants of God: unique tax rules apply to members of the clergy. Seifert, Deborah L. Oct 1, 2004 3452
TAXATION: ENTRY INTO FORCE OF SAVINGS TAX DIRECTIVE DELAYED BY SIX MONTHS. Brief Article Jun 26, 2004 189
Avoiding the dangers of using liquidation-reincorporation as a planning technique. Ellentuck, Albert B. Jan 1, 2004 863
Business tax planning: it's a year-round job; 8 tips to help you improve your tax situation. Gembis, Jeff Nov 1, 2003 942
Year-end tax strategies: explore these planning opportunities under the jobs and growth tax relief reconciliation act of 2003. Domanski, Michael W. Nov 1, 2003 499
Fiduciary allocations of the generation-skipping transfer tax exemption. Williams, Robert S. Oct 1, 2002 3499
The home sale gain exclusion: the IRS has issued guidance to clarify the rules. Bryant, Jeffrey J. Oct 1, 2002 4557
Benefiting from the R&E credit. Goldberg, Michael J. Feb 1, 2002 499
Income Tax Planning Under the New Law. SCHNEPPER, JEFF A. Brief Article Sep 1, 2001 1105
Effectively using the annual gift tax exclusion. Scroggin, John J. Jul 1, 2001 5422
Innocent spouse provisions. Schnee, Edward J. Jun 1, 2001 628
CRAT Attack. Packard, Pamela May 1, 2001 654
Alert Regarding Tax Planning Activities. Brief Article Dec 1, 2000 205
Significant recent developments in estate planning. Vail, Daniel T. Sep 1, 1999 7685
The rescission principle. Whitacre, Michael May 1, 1999 915
Learning to live with the new foreign nongrantor trust rules. McCaffrey, Carlyn S.; Kirschner, Elyse G. Statistical Data Included May 1, 1999 24471
Savings clauses. Stoler, Eugene Lyle Apr 1, 1999 2349
Significant recent developments in estate planning. Zysik, Jeff Sep 1, 1998 5109
Revocable trusts can be named as qualified plan beneficiaries. Lipschultz, Brent S. Jun 1, 1998 912
Tax and estate planning for IRAs after TRA '97. Bleck, Michael A. Feb 1, 1998 2187
Diverse planning opportunities available under the TRA '97. Sherr, Eileen Reichenberg Feb 1, 1998 5188
IRS CRACKDOWN ON ABUSIVE TRUSTS. Slott, Edward A. Nov 1, 1997 778
Electing small business trusts for S corporations. Schlesinger, Michael Sep 1, 1997 2424
Sec. 704(c)'s anti-abuse rule: a practitioner's guide. Pedersen, Robert C. May 1, 1997 1603
Rev. Proc. 96-30 provides guidance on sec. 355 business purpose. Panoutsos, Louis A. Sep 1, 1996 1619
IRS attacks leasing transactions. Ziegelbauer, John R. Feb 1, 1996 446
Small business tax solutions. Sayre, Julian R. Dec 1, 1995 726
Anti-abuse regulation calls for showing "substantial" business purpose. Dell, F. Michael Jul 1, 1995 855
Final partnership anti-abuse regulations. Pillow, Roger F. Apr 1, 1995 678
Conduit financing arrangements. Alek, Elizabeth Feb 1, 1995 535
Conduit rules under section 7701(l) of the Internal Revenue Code. Jul 1, 1994 3919
Significant recent developments in estate planning. Carlson, David K. Dec 1, 1993 9729
FASB 109: auditing considerations of deferred tax assets. Nurnberg, Hugo May 1, 1993 2677
Recent U.S. Supreme Court decisions on state and local tax issues. Genetelli, Richard W.; Zigman, David B.; Bensome, Cesar E. Nov 1, 1992 3932

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