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Articles from The Tax Adviser (June 1, 2002)

1-26 out of 26 article(s)
Title Author Type Words
Avoiding recharacterization of rental income on resale of self-developed property. Ellentuck, Albert B. 975
Building a cost-effective state and local tax library. Gorodeckas, Vytenis 1967
Cross-border guarantee fees subject to U.S. withholding tax. Zive, Janette 1373
Deductibility of exit and entrance fees paid to the FDIC. Gibbs, Paul K. 812
Federal tax liens. Laffie, Lesli S. 449
Going for the gold: Sec. 280A and Olympic rentals. Davidson, David B. 694
Interest deductions for bankrupt corporations. Potter, William W. 1980
IRS discusses deductibility of underwriting fees. Fiore, Nicholas J. 746
IRS eases rules for accounting-method changes. Ossen, Carolyn 2112
IRS suspends filing requirements for certain fringe-benefit plans. Fiore, Nicholas J. 383
Mark-to-market election is not a disposition for PAL purposes. Fiore, Nicholas J. 323
PFICs: applying the subsidiary look-through rules to intercompany transactions. Laudeman, Robert 2009
Phantom foreign currency gain on foreign property. Lam, Jones 1027
Proposed guidance on capitalization. Fitzpatrick, Cathy 1229
Rev. Proc. 2002-22: co-ownership of property or partnership interest? Belanger, Holly 1850
Rite Aid precipitates issuance of prop. and temp. regs. Hayes, Thomas 1669
Sec. 162 demutualization payment deductible, but not until paid. Gantman, Andrew 1404
Significant new guidance for changing an accounting method. Smalley, Michael T. 1717
SOL on tax assessments. Grooms, W.M. 2104
TAM blesses plan "inoculation" language. Masnik, Robert H. 774
Tax Court expands Sec. 1033's scope. Weatherwax, Roy C. 894
Temp. regs. expand relief for foreign persons failing to file U.S. returns. Lisecki, Cleve 2176
The "simplified" IPIC method. Leib, Irwin 2170
Treatment of intercompany debt in a reorganization. Tansey, Jim 1207
U.S. companies' sales to EU consumers subject to VAT on digital downloads. Fitzgerald, Sarah 1187
Will the new markets tax credit stimulate low-income communities? Lederman, Alan S. 2562

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