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Articles from The Tax Adviser (June 1, 1997)

1-34 out of 34 article(s)
Title Author Type Words
Adoption credit and assistance exclusion. Patterson, Martha Priddy 1195
Amendments to the sec. 1060 and 338(b) regulations conforming allocation of purchase price to the 1993 intangibles legislation. Eisenberg, Andrew M. 1405
Basis reduction due to discharge of indebtedness: proposed regs. Liquerman, Robert 1388
Changing the tax consequences of Morris Trust transactions. Rini, Donnell 772
Charitable trust's receipt of UBTI caused all income to be taxable. Baumann, Dale R. 828
Classification and valuation issues affecting the ad valorem taxation of business tangible personal property. Davis, Deborah A. 1132
Corrective action for incorrect plan distributions. Field, Karen M. 463
Costs to fix computer systems for the year 2000. Mak, Pauline 675
CPE investment valuation program. Royster, S. Richard 597
Current deductibility of training costs. Mak, Pauline 873
Depreciation of property received in a like-kind exchange. Blumenreich, Richard G. 1012
Dutch pension fund not an exempt labor organization. Yurkovic, Denis L. 680
Excess IRA contributions increasing taxpayer's basis. Barton, Peter C. 1063
Federal consolidated return principles create confusion in California combined reports. Salmon, Scott A. 874
Financial institutions may be subject to new rules for amortizing intangibles. Schwartz, Carol A. 1002
How to beat Rev. Rul. 68-55. Bailine, Richard W. 561
Income from incidental supplies does not bar a service provider from using the nonaccrual experience method. Mak, Pauline 1386
Increased IRS scrutiny on transfer taxes. Gardner, John H. 1286
IRS extends "same desk" rule. Patterson, Martha Priddy 568
IRS position on restoration of deferred intercompany items. Hering, David 518
IRS warns taxpayers on abusive trusts. Baumann, Dale R. 640
Modification to trust agreements to avoid 35% "built-in gain" excise tax for 1997. Zysik, Jeffrey C. 1246
Nonresident alien's deductions on return filed after "terminal date." Fisher, Art 802
Notice 97-18 reporting relief creates complexities. McClellan, Edgar D. Brief Article 485
Qualified plan/option arrangement. Yurkovic, Denis L. 722
Recent guidance under Circular 230 raises questions for signing preparers. Elgin, Evelyn 1133
Revenue Canada sets its sights on tax equalization payments for expatriates. Yager, Jim Brief Article 361
Shareholder redemption rights and sec. 305. Gillette, Michele R. 905
Small Business Job Protection Act adds simplicity (and complexity.) Doolittle, Marilyn C. 4642
State estate and gift tax provisions. Callihan, Debra S. 2254
State interpretations of P.L. 86-272 overturned in recent decisions. Todd, Glenn D. 654
Transactions subsequent to a "B" reorganization. Bloom, Gilbert D. 1606
Using partnerships to make gifts at a discounted value. Ellentuck, Albert B. 1188
Will a Crummey beneficial interest qualify for an annual gift tax exclusion? Schenkel, Kent D. 2844

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