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Articles from The Tax Adviser (January 1, 1994)

1-29 out of 29 article(s)
Title Author Type Words
Asset acquisition for contingent convertible debt. Hampton, Randall C. 458
Charitable contribution of S property. Murphy, John J., Jr. 476
Claiming the dependency exemption after a divorce. Ellentuck, Albert B. 774
Contrary to IRS opinion, land remediation expenses should be deductible. Herndon, Diane P. 426
Creating separate entities for business expansion will prevent current deduction of costs. Lee, Andrew B. 503
Donor power to remove trustee approved. Cohen, Gary N. 441
Effect of lower compensation ceiling for employee retirement plans. Faught, H. Shepherd, Jr. 486
Family limited partnership may be preferable to a family gift trust. Hjelmstad, Robert P. 702
GRATs represent a significant opportunity, particularly for S shareholders. Coplan, Robert B. 745
Historic absorption ratio provides easier administration of sec. 263A uniform cost capitalization. Lee, Andrew B. 830
Insurance policy covering a promise to pay nonqualified deferred compensation did not trigger income. Bell, Lorraine 379
Investment company mergers - corporations and partnerships compared. Bryan, H. Houston 777
Investment interest expense and capital gain income. Pearson, Mary Frances 529
IRS applies Sec. 162(k) to deemed stock redemption. Burke, Pamela P. Brief Article 253
Legal status of imaging systems and optical storage of records. Hicks, Sam A. 1858
Mark-to-market should not apply to small banks. Wheeler, Charles W. Brief Article 370
Modifications to Sec. 956 made by the RRA. Rollinson, Marjorie A. 717
No taxable income limitation for excess investment interest expense carryover. Baker, Charles A. 658
Overlooked RRA provision offers substantial tax deferral opportunity. Midler, Robert A. 930
Preparation for Appeals Division conference. Anderson, Donald H. Brief Article 157
Promise to pay compensation secured by a letter of credit ruled currently taxable under sec. 83. Bell, Lorraine Brief Article 308
Proposed consolidated regulations pose trap for unwary. Rosen, Robert M. 387
Sale of S stock by QSST. Conley, James B. Brief Article 349
Significant recent developments in estate planning. Carlson, David K. 10560
Software acquired after August 10 generally will be subject to amortization over 36 months. Swails, J. Edward Brief Article 336
State income tax carryback refund claims usually are not accruable. Sevier, Gail W. 408
Tax aspects of lobbying by public charities. Beausejour, David 3099
Tax Court reversed in Idaho First National Bank. Duvall, Kevin A. 491
Tax-deferred savings plans. Bagley, Ron N. 4096

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