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The Tax Adviser

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Planning in turbulent times: IDITs.(Intentionally defective irrevocabl...
January 01, 2003

LMSB realignment.(IRS Large and Mid-Size Business Division )
January 01, 2003

Prop. Regs. bar use of basis shifting to create artificial losses.(sto...
January 01, 2003

DOL issues Enron-driven "blackout" rules.(advance notice of blackout-p...
January 01, 2003

Trust's payments to S corporation for personal services not act of sel...
January 01, 2003

Ruling revoked on communications tax exemption.
January 01, 2003

Charging related private foundation for services was not act of self-d...
January 01, 2003

Bank subsidiary's LKE program qualifies under Sec. 1031.(like-kind-exc...
January 01, 2003

Transfer of stock warrants to charity was not an anticipatory assignme...
January 01, 2003

IRS allows one-time RMD-method change.(required minimum distributions)
January 01, 2003

IRS eases late "check-the-box" election procedures.
January 01, 2003

Service identifies "listed transaction" insurance arrangement.
January 01, 2003

Circular 230 final regs. .(governing practice before the IRS by enroll...
January 01, 2003

OIC user fee. (offers-in-compromise)
January 01, 2003

2003 inflation adjustments.(income tax rates)
January 01, 2003

Subsidiary's nonconforming inventory method will not violate group's c...
January 01, 2003

Rev. Rul. disallows LILO transaction deductions.(lease-in/lease-out tr...
January 01, 2003

Put and qualified covered call option on same equity results in stradd...
January 01, 2003

Cascading IRA beneficiaries.
January 01, 2003

Avoiding the AMT depreciation adjustment.(alternative minimum tax )
January 01, 2003

Donation to charity's agent.
January 01, 2003

IRS issues proposed anti-loss-duplication consolidated regs.
January 01, 2003

OIC final regs. issued.(offer-in-compromise)
January 01, 2003

Reimbursements for prior medical expenses includible in income.
January 01, 2003

Court has jurisdiction to review equivalent hearings.(Tax Court)
January 01, 2003

IRS releases 2002 guidelines for "adequate disclosure".
January 01, 2003