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Articles from The Tax Adviser (July 1, 2007)

1-29 out of 29 article(s)
Title Author Type Words
Allocating advance payments between tax and interest. Flood, Janice M. 1030
Allocating partnership depreciation between trusts and beneficiaries: a trust owning depreciable property through a partnership may have a larger income tax burden than if it owned the assets directly. This article reviews how partnership depreciation is allocated between a trust and beneficiaries and the trap that may result. Ransome, Justin P. 4215
Applying the rescission doctrine. Ulbricht, Jennifer 1125
Choice of entity for expansion of operations into a foreign country: when expanding into a foreign country, tax-savings decisions are affected by many factors, including the choice of entity. This article describes how that choice is involved in managing global tax strategies. Verzi, Robert 5941
Circular 230 penalty. Laffie, Lesli S. 649
Clarification. Correction notice 103
Council on State Taxation (COST). 104
Deloitte International Tax and Business Guides. 83
Evolution of commodity-linked investments by mutual funds. Snow, Stephen 836
GO Zone depreciation. Laffie, Lesli S. 299
Hybrid financing structures. Judice, Curtis K. 1090
Increased compliance burden under new Sec. 987 Prop. Regs. Keil, Trinity 1137
IRS increases correspondence exam coverage. Snow, Danny R. 843
IRS issues final rules on nonqualified deferred compensation. Laffie, Lesli S. 323
IRS launches new industry issue focus strategy. Brennan, James E. 1554
Is a change in characterization an accounting-method change? Rancher, Jessica 1358
Nonspouse beneficiary meets PPA '06 rollover requirements. O'Driscoll, David 679
Out of the ordinary: capital gain/loss from the sale of a foreign currency-denominated debt instrument. Ciszczon, Brian 1412
Planning for distributions of employer securities. Ellentuck, Albert B. 1291
Professional corporations: to be or not to be a member of a consolidated group. Shallenberger, Jay R. 1671
Rulings relax related-party exchange rules. Tran, Stephanie 1119
Sec. 199 final regs. affect online software and advertising. Valestin, Laura 1223
Service-warranty companies--the hybrid of the insurance industry: companies that sell extended warranty service contracts can take advantage of a tax accounting method available to insurance companies, or use other methods, to account for premiums. This article analyzes the various tax accounting options available to a service-warranty company. Lassar, Sharon S. 4144
Some Schedule K-1 recipients get reportable transaction disclosure relief. Hodes, Rochelle 1556
Stay Exempt. 90
Taxpayer liable for taxes misappropriated by payroll services firm. O'Driscoll, David 691
Teaching an old dog new tricks: CRTs and UBTI. Batson, Ted R., Jr. 1715
The power of gifting. Tierney, Thomas G. 786
When to begin receiving social security benefits. Sarenski, Theodore J. 1598

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