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Articles from The Tax Adviser (July 1, 1992)

1-24 out of 24 article(s)
Title Author Type Words
Accruals to related foreign persons. Ginty, James A. 864
Application of Sec. 1341 in the AMT context. Walters, Joel 1042
Capital accounts and the alternate test for economic effect. Einspahr, Michael R. 1505
CERTs and consolidated groups: where avoided cost means avoided benefit. Winsko, David A. 1619
Disparities created by changes made to the Texas franchise tax. Dennen, Sylvia 757
Form 990-PF instructions adversely affect some grant-making foundations. Dingfelder, Karen 762
FTC for individuals: treatment of 3% phaseout of itemized deductions. Dagg, Trevor Brief Article 400
IRS record retention rules and the computer age. Tallyen, Jeffrey J. 832
IRS ruling jeopardizes separate deduction for retirement plan expenses. Raps, Eric A. Brief Article 326
Laser printed smart forms. Wasserman, William E. Evaluation 934
Loss on disposition of stock disallowed unless statement is filed. Pellervo, Patricia W. 935
Merging partnerships for tax savings. Ellentuck, Albert B. 716
Nonqualified stock options and the research credit. Yasukochi, David K. 849
Penalties for tax fraud against a corporation. Pollack, Sheldon D. 5014
Planning around the new estimated tax rules. Morrow, Gregory E. 914
Possible impact of INDOPCO decision on business start-up expenditures. Grassi, Carl J. 931
Recognition of income when affiliates are used to provide services. Gallagher, Everett E. 580
S corporations: planning for FTCs. Beaumont, Simon J. 1188
Sec. 467 rental agreements. Kolovos, James 1408
Tax preparation software: an invaluable tool that should be in every practitioner's future. Waters, Terese 6938
Tender offer considered an option under Sec. 382 option attribution rule. Johnson, Barret 731
Treatment of OID on debt retirement - foreign holders. Orme, Stephen R. 1006
Valuation of closely held businesses: estate and gift tax issues. Hitchner, James R. 5060
Valuation of goodwill and going concern important in matters involving insolvency and change of ownership. Goates, Kent W. 848

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