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Articles from The Tax Adviser (June 1, 1996)

1-33 out of 33 article(s)
Title Author Type Words
6th Circuit allows rental losses under sec. 280A. Barton, Peter C. 1171
Acquisition-related compensation not capitalized under INDOPCO. Conjura, Carol 900
Adlman court holds work-product doctrine is inapplicable to pretransaction memoranda. Buch, Ron, Jr. 634
Allocations using a reasonable method other than those specifically stated in regulations. Ellentuck, Albert B. 860
Busting a "B": why and how, Letter Ruling 9508009. Bloom, Gilbert D. 732
Charitable contribution substantiation requirements for estates and complex trusts. Watson, Mark T. 958
Classification settlement program. Fay, Joanne 566
Court limits Service's ability to assess FICA tax on unreported tips. Friedman, Steven M. 703
Distinguishing church plans under ERISA and the Code. Faris, Christine 1671
District court orders IRS to release field service advice memoranda under the FOIA. Rood, Joan 872
Final consolidated zero-basis regulations fix part (but not all) of the problem. Bailine, Richard W. 795
Final regs. clarify basis and distribution issues, but leave unanswered questions. Duncan, William A. 7717
Final regulations on new grantor trust reporting requirements. Watson, Mark T. 1070
Hybrid cash-accrual method found to clearly reflect income. Conjura, Carol 1101
IRS guidance on the empowerment zone employment credit. Brown, Robert M. 865
New applications of the integrated plant doctrine to sales and use tax manufacturing exemptions. Friedman, Jeffrey A. 576
New elections available in wake of final consolidated return regulations. Yates, Richard F. 2319
Planning opportunity for certain "J" visa holders. Fisher, Arthur L. Brief Article 425
Planning opportunity for surviving spouse who is beneficiary of IRA and qualified plan. Yurkovic, Denis L. 1013
QPRTs - determining the tax-optimal trust term. Baumann, Dale R. 915
Sales management for tax practices. Wolff, Michael S. 1562
Sec. 351 transfers as "bargain purchases." Kalis, Frank J., Jr. 473
Select-group qualified nonelective contributions. Field, Karen M. 1703
Short sales against the box: an endangered income tax planning technique. Watson, Mark T. 2253
Smoky Mountain's secret to successfully claiming workers to be independent contractors. Gee, Edgar H., Jr. 1725
State support for MTC's aggressive positions wanes. Evans, Marianne 1056
States enamored with deceptively attractive "Geoffrey nexus" position. Lippman, Michael H. 2048
Stock option plan amendment not material for sec. 162(m). Cumberland, Brian 668
Taxable rent-free lodging ruling applies retroactively. Patterson, Martha Priddy 777
Taxation of equity split-dollar arrangements. Watson, Mark T. 2881
The deductibility of traveling expenses for foreign nationals on U.S. internships. Fisher, Arthur L. 723
The Tax Court exam. Starkman, Jay 2314
Who must file Form 1041-A? Watson, Mark T. 1172

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