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Articles from The Tax Adviser (April 1, 2001)

1-28 out of 28 article(s)
Title Author Type Words
"Homemade" income tax forms may constitute valid returns. 1340
Choice of accounting method for manufacturers. Lerman, Jerry L. 568
Clarification on use of sec. 381(c)(1)(b) in tax-free asset acquisition by a consolidated group. 854
Current corporate income tax developments. Boucher, Karen J. 4247
Deducting suspended losses on disposition of S stock. Ellentuck, Albert B. 1136
Employers may provide IRA rollover as default option for small plan balances. Lerman, Jerry L. 587
Improved IRS website. Laffie, Lesli S. 371
Innocent spouse/domestic violence. Laffie, Lesli S. 368
IRS revising rules for split-dollar insurance. Lerman, Jerry L. 769
ISO exercise involving stock swap requires complex recordkeeping. Lerman, Jerry L. 2210
ISOs and the AMT. Rosenzweig, Cindie S. 4540
K-1 compliance update. Lerman, Jerry L. 382
Latest developments in information reporting. Elly, Mark H. 1191
Low-income housing credit update. Lerman, Jerry L. 1177
New rev. proc. clarifies procedures for obtaining withholding certificates for real property sales to foreign persons. Lerman, Jerry L. 578
Noncompetition payments are taxable to donor of CRUT. Lerman, Jerry L. 888
Offers in compromise: "doubt as to collectibility". Elly, Mark H. 1291
Partnership mergers and divisions. Lerman, Jerry L. 1431
Passing the family residence to one's spouse or children after death: Should transfer be directly or in trust? Lerman, Jerry L. 922
Potential income deferral on the exercise of nonqualified options. Lerman, Jerry L. 1041
Premiums and benefits for qualified long-term care insurance policies. Lerman, Jerry L. 530
Reimbursements to employees for parking at nontemporary work locations are excludible from wages. Fiore, Nicholas J. 712
Tax Court flexes its muscles - imposes sanctions and issues a warning. Elly, Mark H. 1082
Tax planning for expatriates. Mattson, Andrew M. 2197
Tax-aware investing. Amitrano, Anthony G., Jr. 3911
Transfers of partnership interests and related basis adjustments require increased reporting. Lerman, Jerry L. 938
Use of installment method. Laffie, Lesli S. 142
Withholdings on aliens by educational institutions. Elly, Mark H. 763

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