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Articles from The Tax Adviser (May 1, 2014)

1-19 out of 19 article(s)
Title Author Type Words
A 21st century PFIC regime: must all working capital be passive? Barner, Brian; Olivas, Julie; Shoff, Camille 1438
Accounting for income tax: a student research project. Godfrey, Howard; Duong, Melissa; Humphries, Rachel 2857
Captive insurance arrangement survives Tax Court scrutiny. Puckett, Mark D.; Pearson, Clint 1525
FBAR and FATCA compliance in the age of digital currencies. Prasad, Rajiv 1743
Final rules on substantial risk of forfeiture are released. Schreiber, Sally P. 430
Goodwill as part of a corporate asset sale. Payne, Jackson M. 4137
How the sec. 1411 tax applies to CRTs and beneficiaries. Nuckolls, John 2630
Implications of IRS examination of accounting software data. Morris, Donald; Chen, Lisa 5930
Practical approaches to common conflicts of interest. Mathers, Robert A.; Schrock, Norma J. 3590
Qualifying as a small business corporation for AMT purposes. Ellentuck, Albert B. 2010
Regs. define disregarded stock for purposes of sec. 7874 inversion transactions. Shapel, Natallia 1825
Retroactive tax planning after Windsor. LeBlanc, Brian P.; Andrews, Christine P. 1965
Rev. Proc. 2014-18: automatic extension for qualifying estates to elect portability. Pearson, Clint; Puckett, Mark D. 1634
Sec. 752 recourse liabilities and related-party rules. Edwards, Vlada 1188
Startup and organizational costs in a partnership technical termination. Schwartzman, Randy A.; Brandstetter, Patricia 1693
Tangible property regs. de minimis safe-harbor election: frequently asked questions. Clark, Nathan P. 1303
Tax Court clarifies the all-events test for prepaid and accrued liabilities. Meade, Kathleen 1612
Taxpayer is not a real estate professional. Beavers, James A. 1004
The new fee on health insurers. Kovel, Timothy 1535

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