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Articles from The Tax Adviser (January 1, 1992)

1-31 out of 31 article(s)
Title Author Type Words
... Or bankrupt parent. Meyerer, Thomas H. 182
Affiliated group with insolvent members.... Duvall, Kevin A. 126
Another look at simplified LIFO for retailers. Holt, Jeremy K. 570
Costs of defending against hostile takeover must be capitalized, if future benefit results. Fiore, Nicholas J. 1011
Debt discharge guidance issued. Buehler, Alan S. 756
Deferring director salaries may save social security taxes. Bell, Lorraine 561
Employer's trustee reimbursements for administrative expenses deemed plan contributions. Buchbinder, Elizabeth N. 217
Estate freeze transactions not covered by Chapter 14. Gerson, David H. 636
Excess percentage depletion AMT - what does property mean? Dutt, Wayne E. 433
Exempt assets may increase insolvency exclusion. Orbach, Kenneth N. 651
Exempt organization developments. Royalty, Phillip G. 570
Expenses of stock redemption necessary for corporation's survival were not deductible. Fiore, Nicholas J. 1067
Expensing depreciable assets; proposed Sec. 179 regulations clarify recent tax act changes. Hopkins, Debra 8131
Grantor trusts as S stockholders. Murphy, John Joseph (American scholar) 668
Highlights of the proposed earnings stripping regulations under Sec. 163(j); an admirable first effort in implementing a harsh statutory rule. Throndson, Timothy J. 5672
Insurance company planning. Achtien, Ernest C. 647
Interest stripping regulations create unexpected affiliated groups. Plutte, Kerry L. 352
Inventory planning. Coplan, Robert B. 587
IRS extends the Dickman doctrine. Coplan, Robert B. 397
Laser form library. Wasserman, William E. 579
Life insurance policy exchanges. Brusso, Corinne L. 785
Multiple AMT asset bases; significant planning opportunities may result from a variety of basis computations. Gaffney, Dennis J. 3689
Partner's payments on dissolution of law firm were ordinary income. Fiore, Nicholas J. 869
Partnership interests subject to risk of forfeiture. Ellentuck, Albert B. 737
QSST documents should avoid dangerous provisions. Olczak, Raymond A. 584
Research credit AMT carryovers and carrybacks. Conley, James B. 340
Revised proposed regulations clarify the one class of stock rules; IRS response to practitioner complaints still leaves room for improvement. Dennis-Escoffier, Shirley 4462
Should cost of goods sold be subject to economic performance? Griffith, Karen E. 1583
Significant interest rate decreases enable charitable giving valuation opportunity. Reiner, S. Theodore 413
Social Security benefit planning. Iselborn, David J. 803
When bargain purchase inventory exists, the effect of LIFO should not be disregarded. Lee, Andrew B. 1794

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