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Articles from The Tax Adviser (April 1, 1996)

1-33 out of 33 article(s)
Title Author Type Words
AICPA offers guidance on IRS financial status auditing. 3365
An update on the "check-the-box" proposal to entity classification. Pillow, Roger F. 433
Brown Group reversal: circuit court treats partnership as "unrelated" entity under Subpart F. Belanger, Pete 938
Can the cost of a home computer be written off? Frankel, George 4259
Charitable contributions of inventory. Wagman, Rich 506
Closely held C corporations: using deferred compensation to capture the 15% bracket. Duran, Michael W. 1145
Coordination of elections by S shareholders to close the books for allocation purposes. Payne, Jay Brief Article 486
Current developments. Mathews, R. Kelly 6161
Deferred compensation/FICA proposed regs. released. Wagman, Rich 1352
Determining whether boot received in an acquisitive reorganization has the effect of a dividend. Ellentuck, Albert B. 1335
EDI and the tax department. Crangle, Jan 1148
Employees are taxed on firm's health benefits to domestic partners. Bergner, Amy Brief Article 328
Employer-provided subsidized meals not excludible from income. Wagman, Rich Brief Article 382
Final rules on distributions of partnership property. Schmalz, John G. 956
Interest netting strategies: Northern States Power decision. Ely, Mark H. 530
Intermediate sanctions loom on the horizon for some tax-exempts. Locastro, Dick 753
IRS attacks split-dollar life insurance. Dunn, Bill 1095
IRS GRAT ruling raises planning concerns. Gardner, John Brief Article 396
IRS implements portions of the Taxpayer Bill of Rights 2. Pflieger, Deborah J. Brief Article 335
IRS issues final regulations on information reporting. Pflieger, Deborah J. 634
IRS issues temporary regulations on automatic extensions of time to file. Pflieger, Deborah J. Brief Article 249
IRS refines its position on museum UBIT sales of inventory. Bloom, Jim 465
IRS rules remediation-related costs deductible. Howe, Vicki 450
LIFO dual index method. Garrett, Rich 353
Ninth Circuit disallows Keogh deduction based on S income. Sager, Clayton R. 961
NRA information reporting. Carlow, Lou Brief Article 257
R&E: make sure there is a trade or business. Aiken, Deborah 726
Supreme Court resolves refund issue in Service's favor. Pflieger, Deborah J. 545
Tax Court allows deduction for interest on tax deficiency. Payne, Jay 664
Taxation and reporting of qualified settlement funds. Taggart, Todd F. 5420
Treatment of a state law merger of S corporation into LLC. Starr, Samuel P. Brief Article 398
UBIT consequences of certain passive income from subsidiaries. Mackay, Jim Brief Article 289
Use of suspended losses due to basis limitations is strictly limited to the shareholder at the time the losses are suspended. Starr, Samuel P. Brief Article 212

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