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Articles from The Tax Adviser (June 1, 1993)

1-40 out of 40 article(s)
Title Author Type Words
Bankruptcy court cannot partially disallow penalties. Peterson, Lori E. 473
Can a 401(k) plan be a qualified replacement plan? Patterson, Martha Priddy 965
Caveat: recent letter ruling raises issue of whether sec. 304 applies in domestic spin-off transaction. Lombardo, Mario E. Brief Article 297
Certain foreign nationals may avoid penalties for underpayment of estimated tax by relying on 100% of prior year tax shown on dual status return. Friedman, Steven M. 525
Charitable gift annuities as a planning technique. Taylor, Richard J. 1131
Corporate sponsorship proposed regulations issued. Parker, Byron A. 656
Current deduction vs. capitalization of fees for shelf space - IRS circulates draft proposed coordinated issue paper. Blumenreich, Richard 705
Employer files wrong return - SOL not triggered. Peterson, Lori E. 399
Exempt bond 'private use' rules updated. Dillon, Randy 720
Exempt employer's excise tax for nondeductible contributions to qualified plan. Yurkovic, Denis L. 968
Government finally tells taxpayers that they can't bump and strip. Rainey, Steve 1367
Income tax vs. gift tax - dependants as donees. Grace, John F. 960
IRS announces temporary suspension for filing accounting method change requests for loan origination costs. Conjura, Carol 645
IRS blesses short-term, high-income GRATs. Henderson, Tracie K. 756
IRS letter ruling 9306001: a window of opportunity to sell publicly traded stock and use the installment method. Bailine, Richard W. Brief Article 463
IRS revokes favorable royalty ruling. Kelin, Stephen J. 654
IRS will allow lenders to defer sec. 461(g)(2) points as OID. Schmidt, Henry W., Jr. 452
Life insurance in qualified plans. Henderson, Tracie K. 1171
National Bank's core deposit amortization upheld by Tenth Circuit. Haugh, James W. 377
New proposed regulations on tax-exempt real estate ownership. Hall, Randall 542
No deduction for high-rate dividend used to pay off ESOP loan. Yurkovic, Denis L. 565
Nonlapse restrictions. Cvach, Gary Q. 596
Nonresident aliens: U.S. estate tax on treasury bills. Taylor, Richard J. 652
Obtaining participant consent to benefit distribution. Patterson, Martha Priddy 1110
Options as a shield against a sec. 382 ownership change. Bloom, Gilbert D. 894
Partnership must delay sec. 734(b) adjustments until retiring partner recognizes gain or loss. Savage, Richard Brief Article 468
Payment for suicide allegedly caused by job stress is excludible. Sager, Clayton R. 823
Proposed regulations on debt modifications - are grandfathered earnings stripping obligations in jeopardy? Burke, Michael S. 771
Proposed S corporation regulations under Secs. 1367 and 1368. Tzinberg, Neil E. 5319
Purchases of stock and a covenant not to compete: a trap for the unwary. Bailine, Richard W. 453
Refunds may be available for clients who did not literally follow the substantiation requirements for certain charitable contributions of property. Blumenreich, Richard 693
Rev. Proc. 92-33 is applied to LLCs. Hall, Randall 576
Taking advantage of low interest rates. Henderson, Tracie K. 721
Transfer-for-value rule. Yurkovic, Denis L. 1332
U.S. Supreme Court resolves escheat controversy involving states' conflicting claims to abandoned securities distributions. Mims-Velarde, Rebecca F. 522
U.S. Supreme Court vacates and remands Texas decision striking down tax on domestically owned cargo containers used in international shipping. Mims-Velarde, Rebecca F. 394
Unable to pay? Installment agreements are viable options. Ely, Mark H. 425
Union plan is tax exempt as labor organization. Cvach, Gary Q. 1004
Using practice management tools within tax software. McMillan, Mary Ellen 1508
Withdrawal from a partnership after Citron and Echols. Kramer, John L. 5158

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