Printer Friendly

Articles from The Tax Adviser (June 1, 1998)

1-37 out of 37 article(s)
Title Author Type Words
Alaskan self-settled trusts. Byrne, Christopher J. 844
Capital gains after the TRA '97 - tax relief or mental strain? Warren, Steven E. 3909
Closing a case: the form used can expand or limit taxpayers' options. Rood, Joan L. 1282
Commonly encountered provisions overridden by Sec. 1502 regs. Yates, Richard F. 409
Compensation committee passes Sec. 162(m) muster with recusal of non-outside directors. Yurkovic, Denis L. 620
Coordinated issue paper gives guidance on underground storage tanks. Conjura, Carol 1476
Defining business/nonbusiness income. Russell, Jean 1066
Envisioning the future of tax practice. Holub, Steven F. 2468
ESOP stock sale proceeds not subject to Sec. 415 limits. Patterson, Martha Priddy 881
Foreign reporting rules should encourage voluntary compliance. Elgin, Evelyn 1120
Former employee not entitled to full vesting if plan and employer terminated simultaneously. Yurkovic, Denis L. 1011
Information reporting by attorneys for payments to experts. Hudson, Boyd D. 630
Intangibles were shareholder's assets, not corporate property. Zinn, Michele R. 911
Interest income and deductions in marital property settlements. Maples, Lawrence 818
IRS permits NIMCRUT to invest in deferred annuities. Lee, Shirley K. 910
IRS, TC bound by revenue ruling. Burquest-Fultz, Patricia L. 1359
Loan proceeds and passive activity losses. Ellentuck, Albert B. 1105
Mergers of entities and nonentities: the shape of things to come? Liquerman, Robert 651
New FSC grouping regulations: a disappearing opportunity. Zukowski, Philip M. 823
New PFIC QEF election regulations encourage purging PFIC taint of a CFC/PFIC for 1997 tax year. Cohen, Harrison J. 924
Planning with welfare benefit plans after the Prime Financial decisions: a case for caution for Sec. 419A(f)(6). Cohen, Paul Joseph 1833
Proposed small business taxpayer APA procedures. Olson, Lawrence S. 743
Purchase of QTIP remainder interest for FMV is a gift. Sager, Clayton R. 1082
Reflections on the new COBE regs. Bloom, Gilbert D. 1104
Regulations issued for Notice 98-11. Chan, David 1747
Revocable trusts can be named as qualified plan beneficiaries. Lipschultz, Brent S. 912
Ruling highlights mismatch between Subchapter C and Subpart F for deemed dividend of previously taxed income arising from redemption of CFC stock. McClellan, Ed 400
Securities exchanges incident to B reorgs. Eisenberg, Andrew M. 1041
Significant state practices and amnesty programs. Manos-McHenry, Deborah L. 1847
Simplified production method with HAR election is permitted if taxpayer's actual absorption ratio significantly exceeds HAR. Gibbs, Paul K. 1249
Some taxpayers may automatically change their method of accounting for inventory shrinkage. Gibbs, Paul K. 1051
States warned against using "bait-and-switch" tactics in denying refunds of unconstitutionally collected taxes. Todd, Glenn D. 723
The direction of a merger: pitfalls and opportunities. Kelloway, Lisa 1508
The responsibilities and obligations of the tax matters partner. Garrison, Larry R. 6415
TRA '97 and Sec. 355. Geracimos, John 653
Treasury bolsters its position on contract manufacturing. Cohen, Harrison J. 505
Treasury fulfills promise to issue Brown Group partnership regulations. Sams, Jim 381

Terms of use | Privacy policy | Copyright © 2021 Farlex, Inc. | Feedback | For webmasters |