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Articles from The Tax Adviser (February 1, 1997)

1-22 out of 22 article(s)
Title Author Type Words
Amortizing sec. 197 intangibles using a sec. 754 election. Anderson, Kim Brief Article 443
Appeals court expands availability of income forecast depreciation. Goldberg, Michael J. 921
Charitable gifts of retirement plan benefits. Schramka, E.G. 983
Check-the-box: European options, U.S. and European consequences. Zink, William J. 644
Complex rules burden outbound transfers of tangibles and intangibles. McLeighton, Steven W. 6472
Cottage Savings regulations finalized in conjunction with newly issued bad debt regulations. Ziegelbauer, John R. 3068
Deductibility of antidumping duties. Eike, Betsy 1003
Do environmental regulations constitute an involuntary conversion? York, James P. 872
Education and training in the IRS today. Izard, C. Douglass 1278
Failure to make qualified disclaimer can be expensive. Hudson, Boyd D. 908
Grantor trusts and the zero valuation rules. Depies, Keith 1472
IRS taxes cash surrender value of split-dollar life policy placed in trust for benefit of executive. Vines, Joan H. 1014
Is all calm, now that check-the-box is final? Hyman, Marc A. 890
ISO payments. Michaels, Larry 647
Maximizing gain exclusion/deferral when selling a principal residence due to death, divorce or marriage. Streuling, G. Fred 7919
Organization's significant unrelated activity does not cause loss of tax-exempt status. Carter, David M. Brief Article 307
Potential loss of contribution carryforwards in AMT. Berger, Harvey J. 478
Practical tax planning for sec. 303 stock redemptions. Maloney, David M. 4972
Reporting of foreign gifts received by U.S. persons. Berger, Harvey J. Brief Article 370
Tax Executive Committee participates in annual meeting with IRS Commissioner Richardson. Karl, Edward S. 743
Technical advice shows how to lose a marital deduction. Drudy, Phillip P. Brief Article 430
Unitizing basis when a selling or liquidating partner owns both limited and general partnership interests. Ellentuck, Albert B. 1040

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