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Articles from The Tax Adviser (July 1, 1993)

1-21 out of 21 article(s)
Title Author Type Words
Application of AET to foreign-owned U.S. corporations. Lehmann, Paul G. 562
Availability of one-time gain exclusion on sale of personal residence in bankruptcy. Kanovsky, Sharon R. 1041
Does Network Systems indicate a new tolerance for accumulated earnings by some courts? Black, Jay D. 1083
Estimated tax planning opportunity available for subpart F income. Andres, David K. 706
First-time computer users. Love, Jerry L. 3400
Fiscal tax year elections should be reconsidered. Morrow, Gregory E. 1641
German stock dividends result in German tax refunds. Pugh, Erich 846
Investing in Eastern Europe through hybrid entities can ease U.S. FTC problems. Eigenbrode, Richard 2056
IRS sharply limits deductibility of environmental cleanup costs. Heikkinen, Debra L. 947
LIFO adjustments under ACE. Keefe, Patrick T. 590
Limitation increase rule revoked by proposed regulations. Coughlin, Theresa A. 764
New U.S.-Netherlands treaty may adversely affect Netherlands holding company structures. Serota, Jack N. 1435
Nexus determinations after the U.S. Supreme Court's decisions in 'Quill' and 'Wrigley.' Dennen, Sylvia 766
Paying the medical or nursing home expenses of others: easing the financial burden by maximizing the deductions. Sprohge, Hans 5071
REITs: opportunities with 'non-REIT subsidiaries.' (real estate investment trusts) Cutson, Gary A. 791
Supreme Court develops new test for home office deductions. Knight, Lee G. 5227
Supreme Court rules two-pronged test applicable when amortizing intangible assets. Grabowski, Roger J. 574
Tax Court allows postpurchase allocation to covenant not to compete. Grabowski, Roger J. 582
The correct E&P for measuring Sec. 356(a)(2) dividend income. Fortin, Karen A. 4650
The IRS's general aversion to loan guarantees on QTIP trust planning. Easton, Reed W. 4014
Welcome AMT reform for independent producers. Lewis, Tara W. 935

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