Printer Friendly

Articles from The Tax Adviser (May 1, 2006)

1-25 out of 25 article(s)
Title Author Type Words
Abusive tax transactions involving exempt organizations. Underwood, Joyce M. 906
Basis of shares received in a reorganization. Clifton, Diane 1024
Can your tax client (or you) go to jail? Hibschweiler, Arlene M. 3903
Corporate estimated tax requirements. Fielding, James 1908
Corporate inversions and the affiliate-owned stock rule. Hendon, Scott 1622
CRT safe harbor for spousal rights extended - waivers not required. Shafer, Frances 513
Current developments: in the last year, many significant developments affected individual taxpayers. This article summarizes legislation, the principal residence exclusion, AMT, income recognition, deductions and other significant areas. Mares, Michael E. 4809
Deficiency notice required for innocent spouse Tax Court petition. O'Driscoll, David 559
Evaluating an appraiser's report. Ellentuck, Albert B. 851
Evaluating career and life from a "7 habits" perspective. Magro, Anne M. 2069
IRS provides replacement cost safe harbor for heavy equipment dealers. Salza, John F. 447
IRS selects three firms to participate in delinquent tax effort. Laffie, Lesli S. 250
Liquidation of an LLC member interest. Wright, Carol 1062
LLC valuation case is a win for the taxpayer. Ransome, Justin 202
Roth 401(k) distributions. Laffie, Lesli S. 340
Royalty from sale of interest in scholarly journal not taxable. O'Driscoll, David 816
Sec. 263(a) 12-month rule and economic performance accounting method changes. Blazek, Mark 984
Sec. 403(b) annuity included in bankruptcy estate. O'Driscoll, David 677
Statutory mergers. Schwartzman, Randy A. 2647
Tax accounting issues for gift certificates and gift cards. Nesi, Nicholas A. 937
Tax Court strikes down timely filing requirement for foreign taxpayers. Janiczek, Randall J. 1268
TEC initiatives. Purcell, Thomas J., III 1460
The GWE, a (not so new) tax exclusion worth a look: under the general welfare exception (GWE), certain payments of social benefit programs are excluded from income. This article describes the GWE requirements and the kinds of payments covered. Morris, Richard C. 4146
Treasury and IRS guidance sheds light on Sec. 199 deduction. Rose, Kevin 1509
Treasury warning on phishing scheme using IRS logo. Laffie, Lesli S. 100

Terms of use | Privacy policy | Copyright © 2021 Farlex, Inc. | Feedback | For webmasters