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Articles from The Tax Adviser (June 1, 2001)

1-26 out of 26 article(s)
Title Author Type Words
"Mining" client data: taxpayer privacy issues. Holub, Steven F. 1138
Acquisition of holding company assets by less-than-80 percent-owned subsidiary should satisfy COBE requirement. Madden, David 864
Amending returns after reinstatement of installment method for accrual-basis taxpayers. Madden, David 897
Application of two-percent floor on itemized deductions to trusts and estates. Madden, David 855
California insurance company DRD provision ruled unconstitutional. Madden, David 487
Community Renewal Tax Relief Act's incentives for investors: form over substance? Madden, David 1672
Courts reject IRS's "one-claim" rule for sec. 34 fuel tax credits. Madden, David 1302
Deductibility of towboat periodic maintenance costs. Madden, David 1244
Depreciation of like-kind exchange property after Notice 2000-4. Levy, Richard L. 3805
Effectively using the annual gift tax exclusion. Scroggin, John J. 5082
Employment taxes assessed in SMLLC's name and EIN were valid assessments against company's sole owner. Fiore, Nicholas J. 1195
Environmental remediation expenditures are capitalizable to contaminated property. Madden, David 1639
Final sec. 338 regs. on solely-for-voting-stock requirement. Madden, David 1390
Foreign national tax planning to avoid PFIC trap. Madden, David 886
General Explanation of Tax Legislation Enacted in the 106th Congress Laffie, Lesli S. Book Review 315
Individuals may not deduct fees for credit cards used to pay personal income tax. Fiore, Nicholas J. 938
Interplay of SOLs raised in TEFRA case. Madden, David 1217
IRS acquiesces in cooperative decision. Madden, David 710
LLC member not limited partner sec. 469 purposes. Madden, David 1449
Prop. regs. on mid-contract change in taxpayer under long-term contract method. Madden, David 1290
Requesting a revocation of a partnership election under sec. 754 when it becomes disadvantageous to the partners and the partnership. Ellentuck, Albert B. 1119
Rev. proc. simplifies LIFO method for used-vehicle dealers. Madden, David 1199
Streamlined sales tax project. Laffie, Lesli S. 622
Tennessee court rules that AOL does not have nexus in the state. Madden, David 790
Update on taxation of LLCs, LLPs and their owners. Ely, Bruce P. 4100
Voluntary registration or voluntary waiver of constitutional protection? Madden, David 676

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