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Articles from The Tax Adviser (May 1, 1995)

1-31 out of 31 article(s)
Title Author Type Words
... Use of Sec. 351 may produce favorable result. Luchs, Lorin D. Brief Article 399
Accounting for book-tax differences of property contributed to a partnership. Walsh, Joseph G. 5159
Accrual method required for pledges to tax-exempt organizations. Luchs, Lorin D. Brief Article 328
Age-weighted profit-sharing plans may benefit small companies. Warren, Joseph F., Jr. Brief Article 194
Beware of "excess" liabilities in type A reorganizations. Silvestri, Edith E. 638
California electronic funds transfer requirements. Halperin, David G. 579
Deducting a bonus accrued for an unrelated party. Ellentuck, Albert B. 664
Distributive share of foreign partnership income held subpart F income. Josephs, Stuart R. Brief Article 108
Environmental excise taxes imposed on chemicals and substances. Rankin, Jeffrey W. 649
ESOP appraisals by CPA firms. Janicki, Michael Brief Article 139
Grace period ends Aug. 21, 1995 for waiving penalties on property contributions to qualified retirement plans. Josephs, Stuart R. 1258
Income in respect of a decedent: minimizing the double taxation. Strobel, Caroline D. 6556
IRS follows AICPA position in guidance on proceeds received for homes and contents destroyed by disasters. Sherr, Eileen Reichenberg 1516
IRS now agrees that carryover of disallowed investment interest not limited by taxable income. Josephs, Stuart R. Brief Article 209
Letter ruling denies step-up basis of S stock through COD income. Josephs, Stuart R. Brief Article 250
Loss deduction for retirement of environmentally contaminated real estate. Taylor, David E. 1365
New regulations clarify R & E definition. Tobin, Brian F. 469
Nonacquiescence in O'Neill. Barnett, Bernard Brief Article 340
Paperless automatic extensions would benefit both government and taxpayers. Garian, Harry Z. 1086
Private foundations: down but not out. Robbins, Andrew J. 737
Proposed guidance on transfers of target assets if Sec. 338 not elected and.... Josephs, Stuart R. 947
Reasonable cause should be considered to abate 10% penalty for underpaying required deposits by fiscal-year S corporations or partnerships. Bernard, Walter V., Jr. 1380
Redemption vs. purchase of S stock. Wright, Carol E. Brief Article 434
Reporting trust distributions. Harrell, Madlyn M. Brief Article 247
Restructuring multiple partnerships to preserve maximum depreciation. Kipper, Richard N. 1068
Revised rules of practice before IRS regarding fees. Josephs, Stuart R. Brief Article 181
Sec. 108(a)(1) excluded COD income: are "windfall" basis adjustments allowed? Pollack, Sheldon D. 4127
Self-employment tax for LLC members. Stoops, Kenneth E. 899
Tax Court restricts S corporation shareholder's basis for loss deductions. Sager, Clayton R. 1350
Tax-free housing allowances for ministers: documentation is critical to ensure exclusion. McArthur, John 2654
To split or not to split? That is the question! Rhine, David S. 1036

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