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Articles from The Tax Adviser (February 1, 2007)

1-21 out of 21 article(s)
Title Author Type Words
Audits of electing large LLCs. Ellentuck, Albert B. 800
Automatic enrollment in Secs. 401(k) and 403(b) plans. Martin, Jeff 1149
Current developments (Part II): this two-part article provides an overview of current developments in employee benefits, including executive compensation, welfare benefits and retirement plan requirements. Part II focuses on qualified retirement plans and welfare benefits. LaGarde, Stephen 5189
Current developments: this article reviews and analyzes recent rulings and decisions involving partnerships. The discussion covers developments in partnership formation, foreign-source income, debt and income allocations, partnership continuation and basis adjustments. Burton, Hughlene A. 4957
Enforcement revenue. Laffie, Lesli S. 253
Filing season tax minimization ideas. Winton, Lisa A. 986
Final Sec. 382 Regs. on distributions from qualified trusts. Fairbanks, Greg A. 1836
Fringe benefits. Laffie, Lesli S. 120
Full value of FLP included in estate. Korby, Edna 1021
Interaction of the AMT and S corporation basis rules (Part II): this two-part article examines how the alternative minimum tax affects S corporation basis. Part II covers ordering rules, gift and estate transactions, compensation, C-to-S conversions, distributions, carryovers and other issues and planning considerations. Walsh, Kevin J. 5998
McCord: defined-value gifts at the crossroads. Satchit, Vinu 2477
Prop. Regs. for S Corp. banking deductions. Gould, Michael R. 923
Retail cash advances: loans or income? Shevak, Richard 1477
S corporation denied deduction for owner's child-care expenses. Settimo, Frank 416
TC clarifies filing requirements for mark-to-market election. Keller, Carl E., Jr. 2145
TC upholds GSTT Regs. Ransome, Justin 1655
TEC initiatives. Hoops, Jeffrey R. 1258
Telephone excise tax refunds. Laffie, Lesli S. 228
The GAAP in tax education: integrating tax and financial accounting in the tax curriculum. Outslay, Edmund 2637
Understanding form 1098-T. Holland, Barry L. 1943
Westpac Pacific Food: advance trade discounts are not income. Auclair, David 1076

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