Printer Friendly

Articles from The Tax Adviser (October 1, 1997)

1-26 out of 26 article(s)
Title Author Type Words
Abatement of interest and penalties on payroll taxes. Lucero, Tessa C. 875
Bridge to an updated automation guide. Rubenstein, Robert L. 1391
Can a client rely on his preparer to file an extension? Goca, Neil P., III 616
Cash method used by a medical clinic. Fleishman, Bernard K. Brief Article 441
Current developments - eligibility, elections and terminations; operations; and legislation. Karlinsky, Stewart S. 5965
Depreciation planning for newly acquired commercial real estate. Keeley, Karen M. 1614
Federal and state governments wrestle with cybertaxes. Margaroli, Richard 645
How to shift the burden of proof to the IRS on independent contractor status. Knight, Michael J. 1764
Innocent spouse relief. Allen, Noelle 836
Interest expense for UBTI purposes. Sunshine, Barry 558
Inventory stub period shrinkage estimates - the Tax Court sows confusion. Outslay, Edmund 2886
IRS allows deduction for severance payments after Sec. 338 election. Brodman, Howard 548
Planning to obtain ordinary loss treatment for worthless debts owed by partnerships to noncorporate partners. Ellentuck, Albert B. 1408
Real property leased to retail motor fuel outlet owner qualifies as 15-year property. Lindbloom, John W. Brief Article 224
Recognizing SRTP violations in return preparation. Yetmar, Scott A. 3495
Reliance on an agent held not to constitute reasonable cause. Pflieger, Deborah J. 702
Requests for changes in accounting methods made easier. Sherman, W. Richard 1717
Restoration of unified tax credit previously used. Smith, Byron C. 957
Sec. 1341(a) income tax benefit is includible in the gross estate. Sager, Clayton R. 972
Short tax year depreciation and subsidiaries. Campbell, Geoffrey W. 586
Supreme Court strikes down equitable tolling of limitations period for refund claims. Gold, Harvey D. Brief Article 321
Taxpayer Relief Act of 1997 affords businesses more time to switch to EFTPS (Electronic Federal Tax Payment System) Johnson, Robert T. 530
The complexities of the section 165(i)(1) disaster loss election. Gaffney, Dennis J. 5113
Timeshare rental activity was trade or business activity giving rise to ordinary loss on foreclosure. Lindbloom, John W. Brief Article 365
Tip credit for professional employer organizations. Appel, David W. 1161
When is a family limited partnership an appropriate tax savings vehicle? Washelesky, Frank L. 1041

Terms of use | Privacy policy | Copyright © 2020 Farlex, Inc. | Feedback | For webmasters