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Articles from The Tax Adviser (January 1, 1996)

1-28 out of 28 article(s)
Title Author Type Words
Allocating allowable sec. 1244 loss among shareholders when total capital exceeds $1 million. Ellentuck, Albert B. 1081
Attack on tax-exempt leasing structure. Zukerman, Jay H. Brief Article 314
Bonus payments to key employees required to sell ISO stock not capitalized. Kautter, David J. 434
Capitalization of just-in-time manufacturing implementation costs. Minasian, Susan M. 781
Captive insurance arrangements limited, not eliminated. Owens, Kevin 731
CD-ROM update. Love, Jerry L. Product/Service Evaluation 648
Continuity-of-interest requirement not affected by partnership's distribution of stock received in reorganization. Wang, C.Y. Brief Article 396
Coordinated Issue Paper released on bargain purchases. Vance, Scott W. 659
Dual sec. 401(k) plan/nonqualified deferred compensation plan arrangement. Meyer, Patrick J. 741
Form 8275 disclosure may lead to additional scrutiny. Goldberg, Walter 581
IRS applies sec. 6038A substantial noncompliance penalty for failure to file agency authorization. Turro, John Brief Article 398
IRS limits "qualified stated interest" on debt instruments. Ruempler, Henry C. 679
IRS ruling positions on grantor trust treatment result in uncertainty. Coplan, Robert B. 1030
Joint venture to construct and operate an elder-care facility. Royalty, Phillip G. 684
Most current data requirement of sec. 6662. Baik, Sunghak 496
Partnership's allocation method satisfies sec. 704(b) and (c). Castle, Creighton 497
Payments to lawyer serving on client's board of directors. Cohen, Stephen 439
Rollover of qualified plan benefits - importance of form. Wells, Jennifer L. Brief Article 376
Target stock acquired in anticipation of merger counts toward the continuity-of-interest requirement for subsequent nontaxable reorganization. Wang, C.Y. 476
Tax Court's Taisei case sheds light on the definition of "permanent establishment." Pollack, Lawrence A. 5399
Tax-free hospital discounts to certain classes of patients. Royalty, Phillip G. Brief Article 389
Taxable compensation or medical reimbursement? Kautter, David J. Brief Article 220
Taxpayer-lessor in constructive receipt of rental income from wholly owned corporation. Vitale, Dan M. 547
Technology Alerts. Love, Jerry L. 1513
The Tax Adviser is now available on CompuServe. 1772
Tips, tricks and traps of CD-ROM tax research. Black, Robert L. 3755
Treatment of payments made by employer to qualified plans under settlement agreement. Meyer, Patrick J. Brief Article 294
When and how to avoid sec. 1038 relief when reacquiring real property. Frankel, George 3179

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