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Articles from The Tax Adviser (September 1, 2013)

1-25 out of 25 article(s)
Title Author Type Words
AICPA: net investment income tax needs fixing. Nevius, Alistair M. 953
Alternatives to form 1041 for grantor trusts. Hills, Marvin D. 1200
ATNOLs and charitable contribution carryovers: which takes precedence? Kondraschow, Jeff; Wang, Chan-Yu; Powers, Kevin 1497
Broker basis reporting of debt instruments and options: actions holders or issuers must or may want to take. Koppenol, Bonnie B.; Vander Baan, Sheryl L. 1621
Buying or selling C corporation stock. Ellentuck, Albert B. 1493
Defense of Marriage Act struck down by Supreme Court. Nevius, Alistair M. 255
Defining stock of insolvent and bankrupt corporations. Schnee, Edward J.; Seago, W. Eugene 7040
FATCA regulations' effective date approaching quickly. Kelleher, John M. 1386
Final regs on acceleration of COD income deferral. Schreiber, Sally P. 396
Final sec. 336(e) regulations: election for qualified stock dispositions. Mittman, Matthew J. 2715
Individual tax report. Fava, Karl L.; Horn, Jonathan; Moore, Daniel T.; Morrow, Susanne; Nellen, Annette; Newman, Teri E.; 9212
IRS issues new final and temporary regulations on outbound reorganizations. Granberg, Michael W. 2685
IRS reverses itself on applying 70% safe-harbor deduction for success-based fees to certain milestone payments. Thornton, David A.; Slivanya, James D. 2533
Leveraging existing ERP systems to automate use tax compliance. Ault, William 915
Local country tax incentives and the foreign tax credit. Ward, Travis S. 2189
Mobile information security concerns. Holub, Steven F.; Parker, Kenneth M. 2506
NOL carrybacks limited by excess distributions. Wagner, Howard 1812
Practitioners should expect tax-exempt processing slowdown. Tysiac, Ken 597
Provision of services by corporation to shareholder not a constructive dividend. Beavers, James A. 1053
Recent developments estate planning. Ransome, Justin P.; Schafer, Frances 10263
Rough sailing for TEFRA partnerships. Wheeler, Josh N. 657
Sea-change: planning for same-sex married couples and the DOMA decision. Sarenski, Theodore J.; Tillery, Thomas 2799
State independent tax tribunals: a popular alternative to resolving disputes. Yesnowitz, Jamie; Sherr, Eileen Reichenberg 2916
Taxpayer not entitled to innocent spouse relief. Beavers, James A. 1463
Thinking outside the typical client profile in tax engagements. Holub, Steven F.; Parker, Kenneth M. 2150

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