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Articles from The Tax Adviser (January 1, 2002)

1-26 out of 26 article(s)
Title Author Type Words
Administrative expenses of bankruptcy estate are deductible from gross income. Fiore, Nicholas J. 597
An IRS update for practitioners. Ely, Mark H. 1539
Bank must capitalize cost of acquiring credit card receivables. Kautter, David J. 545
Computing capital gains on sales of partnership and S corp. interests. Tillinger, Janet W. 7867
District court disagrees on depreciation recovery period for gathering system. Kautter, David J. 768
EGTRRA provisions affecting PFP. Grant, Randi 1019
Failure to properly elect out of MACRS. Kautter, David J. 552
Gift may create income or gain to donor: think a gift results in no income or gain to the donor? Gifts of encumbered property, installment notes and certain stock options and net gifts may trigger donor income or capital gain. Stewart, Dave N. 4199
IRS approves employer-sponsored leave donation programs. Kautter, David J. 220
IRS issues guidance on disguised corporate sales. Kautter, David J. 686
IRS releases 2001 guidelines for "adequate disclosure". Fiore, Nicholas J. 1065
IRS requests comments on disguised-sale prop. regs. Kautter, David J. 384
IRS tackles exclusive provider arrangements and UBIT. Kautter, David J. 344
Issue resolution and LMSB division appeals. Ely, Mark H. 1541
LMSB dispute resolution. Laffie, Lesli S. 289
Prop. Regs. issued on age 50 "catch-up" deferrals for Sec. 401(k), 403(b) and other plans. Kautter, David J. 867
Real estate tax abatements under state senior citizen program were wages subject to FICA. Fiore, Nicholas J. 1271
Recent statutes, regulations, cases, revenue rulings, notices, letter rulings and FSAs in the C corporation area. Magoon, Indu 6310
S shareholders cannot increase bases using corporate debt. Kautter, David J. 557
Sec. 121 gain exclusion on sale of principal residence cannot be marked to market. Kautter, David J. 493
Sec. 83(b) election can be made for AMT purposes on ISO exercise. Kautter, David J. 354
Seventh Circuit affirms GRAT contingent spousal annuity not exempt from gift tax liability. Kautter, David J. 752
Taxpayers may redesignate estimated income tax payments. Kautter, David J. 193
The makings of disaster relief: putting taxes in their proper place. Ely, Mark H. 1449
The new IRS "customer satisfaction" survey reports. Ely, Mark H. 563
Valuing a closely held manufacturer. Ellentuck, Albert B. 977

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