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Articles from The Tax Adviser (July 1, 2001)

1-32 out of 32 article(s)
Title Author Type Words
Appeals collection developments. Ely, Mark H. 1472
CFC buyer's sec. 338 election deprives seller of FTCs. Zarzar, Robert 1410
College savings update. Phelan, Sarah 901
Computing the charitable income tax deduction for a single-life CRAT. Ellentuck, Albert B. 1187
Costs incurred on behalf of clients. Zarzar, Robert 1012
Deferred compensation alternatives to sec. 457(f). Zarzar, Robert 1190
DOJ brief seeks to limit sec. 172(f). Zarzar, Robert 854
Effectively using the annual gift tax exclusion. Scroggin, John J. 5422
Electronic record retention requirements systems. Ely, Mark H. 1249
Executor may not elect innocent spouse relief on behalf of deceased spouse. Fiore, Nicholas J. 1085
Exemptions in unclaimed property: Fact or fiction? Jensen, Garth V. 3925
Final regs. under secs. 338 and 1060 reflect significant changes. Zarzar, Robert 1018
FSA 200107012: new standard for deducting qualified plan contributions? Zarzar, Robert 1038
Furnishing payee statements electronically. Zarzar, Robert 1090
Impact of off-code amendment to consolidated return rules. Zarzar, Robert 1063
Market Segment Specialization Program audit guide for shareholder loans. Ely, Mark H. 508
Merger qualifies as tax-free reorganization, despite surviving corporation's immediate sale of assets. Fiore, Nicholas J. 865
PFS update: PFS designation and MEP system. Phelan, Sarah 307
Potential impact of sec. 1503(d) rules on losses incurred through a domestic partnership. Zarzar, Robert 1120
Private inurement considerations in recruiting physicians at sec. 501(c)(3) hospitals. Zarzar, Robert 1432
Recent guidance extends deficiency interest-free periods. Zarzar, Robert 1350
Reducing the tax on QSBS sales. 1201
Reliance on foreign postmarks to establish timely filing of U.S. tax returns. Zarzar, Robert 789
Sec. 382 limit: special rule for controlled groups. Zarzar, Robert 1662
Sec. 83: uncertainty of transfers and nonlapse restrictions. Zarzar, Robert 1260
Taxpayers' expanded ability to authorize disclosure of return information. Zarzar, Robert 700
Termination of burdensome lease. Zarzar, Robert 951
The LMSB Division blazes IRS restructuring trail. Ely, Mark H. 2724
Value of decedent's unfinished residence, not completed value, was includible in gross estate. Fiore, Nicholas J. 1159
Was an employee "loan" really a taxable cash advance? Zarzar, Robert 827
What every CPA needs to know about life insurance. Phelan, Sarah 1958
Withholding requirements for tax-exempt organizations making foreign grants. Zarzar, Robert 1246

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