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Articles from The Tax Adviser (January 1, 1997)

1-29 out of 29 article(s)
Title Author Type Words
"Sale" of frequent-flyer miles results in taxable income. Tievsky, Seth Brief Article 301
Affiliated group members may elect S status under the SBJPA. MacDonough, Laura Brief Article 412
Applying the sec. 108(c) basis adjustment election to foreclosures. Greene, Richard L. 4296
Bringing nonfilers into the system. Brief Article 232
Classification of single-member LLCs to be clarified under final "check-the-box" regulations. Poon, Torsdon 641
Compliance checks defined. Gribens, Bruce K. 534
Congress clarifies denial of redemption expenses under sec. 162(k). Gilbreath, Karen 486
Court decisions clarify QDRO rules for ERISA plans. Kautter, Dave 533
Current deduction disallowed for post-year-end pension contributions. Tievsky, Seth 1301
EFTPS is here. Pflieger, Deborah J. 729
Final regs. clarify cost sharing of R & D expenditures. Picciano, Kenneth C. 7206
Health insurance law criminalizes Medicaid planning transfers. Coplan, Robert Brief Article 379
Integrated Collection System. Marutzky, William F. 637
IRS publishes proposed regulations on disclaimers. Eisenberg, Howard 1172
Lawmakers dispute IRS's capitalization of airline safety inspection costs. Giordano, Nicholas P. 571
Liberalized worker classification rules provide options for employers. Goldberg, Walter S. Brief Article 377
New hire rollovers don't trigger immediate coverage testing requirement. Bell, Lorraine 589
New regulation defines "reasonable basis."(Brief Article) Pflieger, Deborah J. Brief Article 244
Potential tax savings opportunity created by invalidation of AMT book income adjustment regulations. Coplan, Robert 529
Record retention rules of the electronic highway. Crangle, Jan Steensen 1257
Rental activity as a closely held business. Hudson, Boyd D. 575
Retaining key executives by using a parachute payment agreement. Ellentuck, Albert B. 1251
Revocation of election out of installment method. Hudson, Boyd D. Brief Article 453
SBJPA expands types of trusts that qualify as subchapter S shareholders. MacDonough, Laura 722
Sec. 9100 relief: new proposed and temporary regulations. Pflieger, Deborah J. 1172
Special assessment on banks, savings and loans finances thrift-deposit insurance fund. Ruempler, Henry 594
Tax planning after the Small Business Job Protection Act. Herskovitz, Donald L. Panel Discussion 4899
Tax-exempts' new sec. 401(k) plan eligibility may jeopardize affiliates' plans. Wells, Jennifer 523
Ways and Means members examine transportation taxes. Giordano, Nicholas P. Brief Article 313

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