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Articles from The Tax Adviser (October 1, 2012)

1-28 out of 28 article(s)
Title Author Type Words
A trust fund recovery penalty primer. Kossman, Seth 1989
Alternative apportionment: tough for the taxpayer, (too) easy for the states. McCoy, Glenn C., Jr.; Stuardi, Pietro M.; Reminick, Holtz Rubenstein 1821
Current developments in S corporations. Karlinsky, Stewart S.; Burton, Hughlene A. 7037
Depreciation and changes in use of real property. Pitt, Andrew J. 1757
Final regs. issued on entertainment use of business aircraft. 555
Formula marital deduction clause not a guaranteed estate tax shelter. Abbott, Melissa A.; Reminick, Holtz Rubenstein 1147
How changes in corporate tax rate can affect choice of C vs. S corp. Zambrano, Jose M. 949
Inadvertent S corp. terminations. Elefonte, Phillip; Reminick, Holtz Rubenstein 980
IRS issues blueprint for IC-DISC audits. Richardson, Douglas; Reminick, Holtz Rubenstein 1672
LLC distributions of contributed property. Ellentuck, Albert B. 2116
Model intergovernmental FATCA agreements released; draft form posted. Nevius, Alistair M. 441
New LB&I knowledge management strategies: IPGs and IPNs. Adams, Robert D. 3818
Payments to related entities are dividends, fail independent-investor test. Lindbloom, John W. 891
Planning for redemptions of S corporation stock using contingent payments. Hendricks, Brent S. 1095
Ponzi schemes, clawbacks, and the claim of right doctrine. Aponte, Stephen E.; Reminick, Holtz Rubenstein 1754
Potential U.S. tax consequences of using foreign sales or manufacturing branches. Hedgpeth, Todd W.; Reminick, Holtz Rubenstein 2863
Prop. regs. clarify who is subject to limit on meal and entertainment expenses. 676
QEF elections under PFIC rules. Usher, Scott F.; Pitner, Diana L.; Martin, Bader 980
Recent developments in estate planning. Ransome, Justin P.; Schafer, Frances 7377
Schedule UTP: IRS findings. Adams, Robert D. 1902
Setting up firm procedures to fight identity theft. Goldstein, Benson S. 500
Statistical sampling in federal tax filings. Batcher, Mary 1374
Taxpayer cannot revive equitable innocent spouse claim. Nevius, Alistair M. 473
Taxpayer liable for willful violation of FBAR requirements. Beavers, James A. 1129
Taxpayers not insolvent for purposes of Sec. 108 exclusion. Beavers, James A. 1011
The partnership "technical termination" trap. Blikshteyn, Vadim; Reminick, Holtz Rubenstein 1531
Timing a loss deduction. Bier, Rivka 935
U.S. LLCs for U.K. tax purposes. Whittall, Robert E. 3072

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