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Articles from The Tax Adviser (July 1, 2013)

1-28 out of 28 article(s)
Title Author Type Words
A closer look at the IRS's targeting of Tea Party and other groups for review. Beavers, James A. 2064
Advising clients regarding erroneous tax return positions. Baillif, Michael E. 6336
Application of sec. 704(c) to divisions. Schmalz, John; Krause, Arielle; Arndt, Matthew 1186
ATRA allows taxpayers to continue to accelerate certain AMT credits. Nunez, Jose 1234
CPAs and comfort letters: the new chocolate. Karl, Edward S. 1052
Defining "attributable to" under sec. 897(g). fine, Ilene W. 1318
Failing subchapter C requirements to avoid nonrecognition treatment. Foley, Ciara 1383
Final regulations for noncompensatory partnership options. Wamboldt, Lisa 1355
Foreign branch incorporation: interaction of OFL, branch loss recapture rules. Yu, Hui 1115
Innocent-spouse defense against assessments on a joint return. Ellentuck, Albert B. 1514
Interplay of withholding obligations on partnership's disposition of U.S. real property. Breen, Jennifer E.; Bak, Jacqueline 1012
LIFO inventory considerations when making a C-to-S conversion. Sohre, Darrin; Sehman, Tom; Martin, Jim 1121
Loan guarantees were prohibited transactions that disqualified IRAs. Beavers, James A. 1036
Nine factors that determine whether an activity is a hobby. Chambers, Valrie 953
Opportunity to eliminate certain intercompany gain. Pellervo, Patricia W.; Lee, Charmaine Y. 1292
Options for compliance with worker classification rules. Chambers, Valrie 1270
Proposed rules address minimum value of health coverage for premium tax credits. Schreiber, Sally P. 504
Questions on EINs in F reorganizations involving disregarded entities. Remski, Sarah; Curran, Kevin 1004
Schedule UTP: update on IRS findings. Chambers, Valrie 1708
Sec. 336(e) election regulations are issued. Schreiber, Sally P. 702
Targeted partnership allocations. Brock, Noel P. 8543
The collection appeal procedures and collection due process programs. Chambers, Valrie 1276
Timing of revenue recognition for retainages. Wolf, Raymond, III; Logan, Sara 953
Totalization agreements: taking exception to Social Security. Mort, Kathy 1020
Understanding the principles of DASTM accounting. Hines, Lena Y. 1462
Unresolved issues regarding sec. 6603 deposits. Urban, Michale A.; Booker, Arrington 1634
Using the first-time penalty abatement waiver. Buttonow, Jim 3842
Whether incentives that require companies to provide jobs should be treated as nonshareholder capital contributions. Sonnenberg, Erik K.; Logan, Sara 1333

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