The Tax Adviser

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Mark-to-market for securities dealers.
July 01, 2003

Safe-harbor method to determine market value of motor vehicle cores.
July 01, 2003

TAM addresses SAB 101 Revenue Recognition issues.(tax administration m...
July 01, 2003

Charitable contributions of patents.
July 01, 2003

Cancellation of accrued, but unpaid, interest on intercorporate debt.
July 01, 2003

Technical inconsistencies in the investment company provisions.
July 01, 2003

Treating rotable spare parts as depreciable assets.
July 01, 2003

Deductions for bonus arrangements.
July 01, 2003

Customs duty considerations.
July 01, 2003

Professor's receipt of royalties treated as capital gains.
July 01, 2003

Avoiding accuracy-related penalties under Rev. Proc. 94-69.
July 01, 2003

IRS updates late-election procedures.
July 01, 2003

Purchasing, leasing and developing software.(part 1)
July 01, 2003

Accountable plans, reimbursements and per-diem allowances.(part 1)
July 01, 2003

Inflation-indexed debt instruments.
July 01, 2003

Taxation of older adults.
July 01, 2003

Recovering litigation and administrative costs.(from tax appeals)
July 01, 2003

EIC verification initiative.(earned income tax credit)
July 01, 2003

Tax shelter transactions: to amend or not to amend?
July 01, 2003

The many faces of dispute resolution.(in tax disputes)
July 01, 2003

Planning for an installment sale involving depreciation recapture.
July 01, 2003

Trust's material participation not limited to trustee's activity.
July 01, 2003

Late information returns do not preclude employee classification relie...
July 01, 2003

Revised procedures for relief from late S elections.
July 01, 2003