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Articles from The Tax Adviser (May 1, 1996)

1-23 out of 23 article(s)
Title Author Type Words
AICPA should revise SRTP No. 6 to reflect authority on amended returns. Josephs, Stuart R. 749
Annual exclusion gifts require special care when using Crummey powers. Rhine, David S. Brief Article 265
Challenging college students with real-life tax problems. Miller, Michele 1358
Change in accounting method for trade discounts. Luchs, Lorin D. 1066
Consider disposing of depreciable real property or making a sec. 108(c)(3)(C) election in the same year that debt is discharged. Dudzinsky, Robert J. 640
Current developments. Mathews, R. Kelly 4174
Deduction of early years' divorce payments. Tobin, Brian F. 584
Determining if taxpayers are related parties. Ellentuck, Albert B. 1159
Divided Tax Court now allows estate tax marital deduction for QTIP property contingent on executor's QTIP election for estates of decedents dying before Mar. 2, 1994. Janicki, Michael Brief Article 347
DOL proposes regulations on when participant contributions become plan assets. Chesny, Gina M. Brief Article 359
Eleventh Circuit directs Tax Court to develop test for substantial understatement penalty. Sager, Clayton R. 1798
Family limited partnerships and charitable deductions. Dickerson, Thomas J. 1070
Final cost-sharing regulations. Dicker, Adrian J.W. 702
Final regs. clarify basis and distribution issues, but leave unanswered questions. Duncan, William A. 7212
Gifts of family limited partnership interests. Josephs, Stuart R. Brief Article 408
IRS challenges deductibility of contributions to certain multiple employer welfare benefit funds. Josephs, Stuart R. 866
Issuing stock warrants or other property may produce additional interest deductions for borrower. Taylor, David E. 1032
Long-awaited regulations proposed on loans from qualified plans. Chesny, Gina M. 1100
Mediating with the IRS. Beehler, John M. 3206
New federal law restricts state taxation of nonresidents' pensions. Janicki, Michael 275
Transfer pricing guidelines issued by the OECD. Bee, Charles W., Jr. 989
Transfer pricing studies still may be needed to comply with the sec. 482 regulations. Mach, Joseph D. 1013
U.K. tax residence. Dicker, Adrian J.W. Brief Article 252

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