The Tax Adviser

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Qualified decedents' estate tax.
February 01, 2003

Hiring disabled workers.(tax credits)
February 01, 2003

IRS eases change to simplified UNICAP rules .(capitalizing costs into ...
February 01, 2003

What is the character of Pre-Sec. 197 goodwill? .(nonamortizable goodw...
February 01, 2003

A FLP tax-saving strategy.(family limited partnerships)
February 01, 2003

IRS approves car-donation program.
February 01, 2003

Ninth Circuit provides guidance on expense vs. capitalize.
February 01, 2003

Corporate related parties for reporting purposes.(domestic and foreign...
February 01, 2003

Tax trap for second-time U.S. residents.
February 01, 2003

CERTs and NOL limits. (corporate equity reduction transactions, net op...
February 01, 2003

Use of a QI in Sec. 1031 LKEs.(qualified intermediary )(like-kind exch...
February 01, 2003

Golf membership fees are refundable deposits.
February 01, 2003

Potential refund of payroll taxes on severance pay.
February 01, 2003

IRS loses SE tax challenge.(self-employment tax)
February 01, 2003

Factor representation not required in computing PA capital-stock tax.(...
February 01, 2003

Sherwin-Williams can deduct intercompany royalties and interest.(Massa...
February 01, 2003

Tax shelter temp. regs.(part 1)
February 01, 2003

Circular 230 final Regs.(practice before the IRS)(part 2)
February 01, 2003

Preparing students for the new CPA examination.
February 01, 2003

Amortizing and deducting partnership organization costs.
February 01, 2003

Employer contribution to strike fund is capital expenditure.
February 01, 2003

Transaction not abandoned.(expense deductions)
February 01, 2003

Hourly per-diem allowance is a question of fact.
February 01, 2003