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Articles from The Tax Adviser (June 1, 2000)

1-31 out of 31 article(s)
Title Author Type Words
"Check-the-box" prop., regs. - extraordinary transactions could cause extraordinary results. Zent, Brenda 1068
Applying the rules governing distributions of marketable securities. Ellentuck, Albert B. 1194
Calculating the value of insolvency. Conley, Mark 1405
Constructive sales treatment for appreciated financial positions. Palley, Jeffrey 1554
Deductibility of environmental remediation costs. Gibbs, Paul K. 1251
Do service providers have inventoriable merchandise? Ossen, Carolyn 1551
Does the form of malpractice insurance control the deductibility of the premium? Lubochinski, Charles 955
Employer's travel deduction not limited to amount reportable by employees. Fiore, Nicholas J. 1393
Estate was entitled to deductions for reimbursed gift taxes that heirs paid. Fiore, Nicholas J. 1962
Final regs. on excise tax treatment of prepaid telephone cards. Wagner, Elizabeth 881
Final regs. provide guidance on S corp. treatment of COD income. Szymkowiak, Dennis J. 924
Information letters. Laffie, Lesli S. 185
Installment Method Repeal. Laffie, Lesli S. 128
IRS issues corporate sponsorship prop. regs. Locastro, Richard J. 1067
IRS Issues Guidance on Application of New Sec. 453(a)(2) to Installment Sales. Fiore, Nicholas J. 1271
Managing sales and use tax compliance and administration with self-audits and managed compliance agreements. Nakamura, Karen 3125
Partnership's ownership of residence does not deny sec. 121 exclusion. Hamill, James R. 867
Partnership's sale of contributed corporate stock may be a trap for the unwary. Hayes, Thomas M. 982
Practitioner authorization. Laffie, Lesli S. 259
QTIPing an IRA. Savoth, Paul G. 888
Recent developments in QPRTs and QTIPs. Easton, Reed W. 4046
Replacement Property Disposition after ESOP Sale Results in Recognition of Deferred Gain. Fiore, Nicholas J. 1402
Revenue Ruling allows deduction for asset removal costs. Brown, Robert M. 515
State developments in intangible property. Huizenga, David L. 1029
State Tax Nexus. Laffie, Lesli S. 176
Tax Court applies sec. 1041 nonrecognition provisions to stock redemption. Barton, Peter C. 1291
Tax discussions online. Brown, William P. 1100
Taxation of contingent attorney fee awards. Kenny, William 764
The status of the "independent investor" test in reasonable compensation determinations. Smith, Darlene Pulliam 4072
U.S. estate tax exposure for foreign nationals. Schaefer, Michael K. 2279
Use of notes with GRATs or GRUTs. Sanders, Russell 864

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