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Articles from The Tax Adviser (January 1, 2000)

1-28 out of 28 article(s)
Title Author Type Words
"Bailout" payments made by bank to its proprietary mutual funds must be capitalized. Mangefrida, David 1684
1999 federal income tax rates. Laffie, Lesli S. Illustration 175
Abandonment loss deduction denied for branching rights obtained in FSLIC-assisted thrift acquisition. Klein, Kyle 762
Acquisition price establishes base-year cost of bargain inventory. Rohrs, Jane 1321
CIP addresses "qualified research" definition. Hudson, David 1197
CIP addresses three-part exception for internal-use software development. Hudson, David 1345
COLI program lacked economic substance. Morrissey, John 816
Considerations when using education credits. Gutierrez, Terri 3827
Consulting fees are currently deductible. Rohrs, Jane 625
Deductibility of contract development costs under sec. 174. Hudson, David 445
Deduction acceleration opportunity for defined benefit plans. Tievsky, Seth 596
Determining whether personal service income is PHC. Ellentuck, Albert B. 1112
Financial counseling services to spouse of deceased or terminally iII employee are income. Coplan, Bob 662
FTC denied in Compaq due to lack of business purpose. O'Connor, Peg 858
Guidance on prohibition of ex parte communications. Roberts, Lauren 728
Innocent spouse rules provide relief. Foran, Michael F. 4942
IRS releases 1999 guidelines for "adequate disclosure". Fiore, Nicholas J. 1117
Last appeal for mediation. Blair, Ronald J. 732
Last known address. Laffie, Lesli S. 408
Mandatory electronic filing of partnership returns delayed. Pflieger, Deborah J. 1035
Multiple IRA beneficiaries' calculations of minimum distributions when IRA owner died before RBD. Nissenbaum, Martin 1157
New guidance on computing underpayment interest. Stein, Ronald A. 1863
New offer-in-compromise plan assists taxpayers in economic hardship. Goldstein, Robert L. 939
PFP developments and tools. Phelan, Sarah 1096
Power to make distributions to nonexistent trusts does not make them potential current ESBT beneficiaries. MacDonough, Laura M. 537
Seven-factor test for reasonable compensation was not valid. Fiore, Nicholas J. 1732
Tax Court holds UPS shifted income offshore in sham transaction. Manning, Paul 989
Tax planning for armed forces personnel. Garrison, Larry R. 3082

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