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Articles from The Tax Adviser (January 1, 1993)

1-29 out of 29 article(s)
Title Author Type Words
Allocation of GST exemption. Cohen, Gary N. Brief Article 304
CD-ROM update. Wasserman, William E. 1401
Consider protective claims for refund when IRS liberalization possible. Leightman, E. Daniel Brief Article 232
Consolidated loss disallowance regulation and subsidiary debt. Duvall, Kevin A. 928
Current developments in employee benefits. Walker, Deborah 10332
Deferred like-kind exchanges of a target corporation. Hanley, Edward T. 487
Divorce escrow accounts taxed to transferor of funds. Coplan, Robert B. Brief Article 394
Employee benefit plan opportunities. Mitchell, James K. Brief Article 318
Employee fringe benefits for partners and more-than-2% S shareholders. Grace, Michael J. Brief Article 209
Establishing a partner's initial outside basis. Ellentuck, Albert B. 654
Exempt organizations and luxury taxes. Danowitz, Steven M. Brief Article 204
Family business consulting. Zwick, Gary A. 9391
IRS clarifies tax treatment of Sec. 415 corrective distributions. Buchbinder, Elizabeth N. 779
IRS penalty tax ruling may provide trap for unwary tax-exempt employers. Bell, Lorraine 647
IRS provides favorable guidance for troubled insurers. Brooke, Beth A. 537
IRS service center expedited routing forms. Sevier, Gail W. Brief Article 237
IRS takes position that GRATs cannot be zeroed out. Coplan, Robert B. 951
Is the recharacterization of a sale or a lease a change in method of accounting? Green, Sandra H. 628
Oil and gas royalty reporting. Braden, John R. 491
Recapitalization does not trigger deferred intercompany gains. Duvall, Kevin A. Brief Article 158
Residence (and nonresidence) GRITs. Coplan, Robert B. 1023
Reverse-Starker like-kind property exchanges. Godbout, James C. Brief Article 348
S corporation AAAs and C corporation AE&Ps. MacDonough, Laura M. 563
Sec. 338 election for targets with built-in losses. Yecies, Mark L. 604
Split-interest trusts as S shareholders. Gerson, David 610
States cautioned against discriminatory tax schemes. Walker, Jean 946
Structuring an installment sale of depreciable property to mitigate the corporate AMT. Gaffney, Dennis J. 2537
Tax benefits of donating inventory - some donations may also qualify for enhanced deduction. Midler, Robert A. 584
Treasury issues proposed regulations concerning eligibility to practice before IRS. Schechter, Jeffrey 561

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