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Articles from The Tax Adviser (May 1, 1998)

1-37 out of 37 article(s)
Title Author Type Words
... More on Letts. Milani, Natalie B. Brief Article 166
Abandoning worthless investment property versus selling at a loss. Fox, Alexander F. 1438
Amounts paid for qualified long-term care services are deductible medical expenses. Lasch, Eric S. 635
Automatic relief for certain late S elections. Lasch, Eric S. 901
Calculating limited deficit restoration obligation when a partner is liable to partnership creditors. Cassidy, Daniel J. 722
Changing a corporation's tax year. Ellentuck, Albert B. 1302
Compensation of S shareholders: is it reasonable? O'Brien, Ross H. 513
Demise of Morris Trust transactions yields new planning opportunities. Guida, Thomas A. 1317
Election to treat revocable trust as part of estate for income tax purposes. VanderMeulen, Bruce A. 1676
Environmental remediation. Cohen, Lawrence H. 513
How to survive an employment tax audit. Eft, David 4292
Identification requirement of replacement property in like-kind exchanges. Hudson, Boyd D. 549
Installment sales calculation for adjusted current earnings. Bowman, Patricia T. 854
Interest on deferral of estate taxes. Rhine, David S. Brief Article 356
IRAs after the TRA '97 - what hath Congress Roth? Lange, James 6201
IRS targets multinationals. Sheard, Tony J. 2466
Michigan announces nexus standards for SBT. Scotella, Bonnie A. 1225
New gift tax SOL rules incorporate Chapter 14 disclosure requirements. Korte, David B. 657
New Sec. 163(l) is a major trap for the unwary. (Internal Revenue Code s. 163(l)). Collins, M. James 588
No step-up in basis for installment notes. Hudson, Boyd D. 689
Partnership's tax year now terminates for deceased partner. Barnett, Bernard 514
Planning for a QSSS. Huizenga, David L. 1435
Power of attorney revoked due to taxpayer's mental incompetence. Mackey, Colleen H. 695
QTIP cannot escape taxation in both spouses' estates. Sager, Clayton R. 1087
Recovering the 15% excise tax under the TRA '97. Scheidlinger, Jay A. 613
Relief from multiple failure-to-deposit penalties. Josephs, Stuart R. Brief Article 355
Remaining tax opportunities in lawsuits and settlements. Kerekes, Michael S. 631
Sec. 357(c) and single-member LLCs or QSSSs. Luchs, Lorin D. Brief Article 549
Sec. 9100 relief: final regulations on extension of time to make elections. Garland, Cindy M. Brief Article 449
Second Circuit adopts broad test for accountant's work-product protection. Josephs, Stuart R. 682
Subchapter S and COD income: a taxpayer defeat. Josephs, Stuart R. Brief Article 532
Targeted jobs credit reduces AMT wage deduction. Lasch, Eric S. Brief Article 408
Tax planning opportunities for real estate professionals. Barats, Yunna 712
Teaching tax using a life cycle approach. Rubin, Jane T. 2014
TRA '97 offers estate tax relief for certain grantor trusts. Schuster, Randi A. 625
Treatment of hybrid arrangements under Subpart F. Josephs, Stuart R. 1137
Use of AFRs. Bowman, Patricia T. Brief Article 803

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