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Articles from The Tax Adviser (July 1, 1994)

1-27 out of 27 article(s)
Title Author Type Words
Avoiding potential disallowance of foreign branch losses. Urse, Michael 908
Calculating "in-house" lobbying expenses under IRS safe harbors. Levey, Jeffrey R. 877
Cash method taxpayer must realize gain/loss on sale of stock in year of trade. Andrews, Jim 572
Charitable contribution deductions - an alternative to capitalization of demolition costs. Muraskin, Karen S. 977
Computer usage and tax software in a tax practice: AICPA tax division survey results. Hicks, Sam A. 1434
Contested liabilities - when is a deduction allowed? Connealy, Paul J. 1244
Corporate downsizing - tax treatment of leased employees. Heikkinen, Debra L. 684
Earnings stripping and foreign-owned controlled groups. Vitola, Paul J., Jr. 735
Final OID regulations provide guidance on debt instruments. Turnage, R. Jeff 1138
Irrevocable life insurance trusts. Benesh, Bruce K. 8145
IRS positions threaten RTC under fixed-price contracts. Ruge, Richard B. 730
IRS releases favorable sec. 263A accounting method change guidance. Mace, Joyce 624
LLPs: a new form of organization. Kanovsky, Sharon 777
Maximizing FSC benefits for software companies. Roth, Joseph 882
Minimizing gain recognition on the sale of a residence when two homeowners marry. Ellentuck, Albert B. 367
Nexus through the presence of intangibles. Dennen, Sylvia 698
Prohibited transactions for qualified employee benefits plans. Seetharaman, Ananth 5399
RRA complicates charitable deduction status of travel expenses. Crawford, Charles T. 771
Sec. 1202 can benefit investors in an S corporation. Reynolds, Cathlyn L. 711
Sec. 29 nonconventional fuels credit: 1993 highlights. Lewis, Tara W. 1194
Sec. 304: IRS reconsiders "foreign subsidiary stock transfer" rulings. Andrews, Jim 788
Sec. 351: an alternative to taxable asset acquisitions. Coughlin, Theresa A. 2486
Settling pending intangibles disputes - IRS guidance. Dell, Mike 517
Spousal rollover rights when trust is qualified plan beneficiary. Bachan, Michael P. 634
Tax strategies available under income forecast method. Castellanos, Anthony R. 1518
Transfer pricing penalty pitfalls. Hoberg, Paul 851
Using S losses to generate future capital gains - planning opportunities available for shareholders with capital losses. Terry, Steve 1288

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