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The Tax Adviser
Click on article title to view & purchase. Articles are sorted by their publication date in reverse chronological order.
Certain partners and S corp. shareholders can spread income from short...
January 01, 2004
Economic benefit from below-market financing can be amortizable asset.
January 01, 2004
Foreign corporations qualifying for JGTRRA's reduced dividend rate.
January 01, 2004
Excluding reimbursements from health FSAs for OTC drugs.(Individuals)
January 01, 2004
Fiscal-year-taxpayer reporting requirements for JGTRRA capital gain ch...
January 01, 2004
Failure to satisfy all-events test denies S corp. deductions.
January 01, 2004
QSub checklist.(subchapter S subsidiary)
January 01, 2004
Significant recent developments.(consolidated returns by corporations)...
January 01, 2004
Post-JGTRRA investment management strategies.(Jobs and Growth Tax Reli...
January 01, 2004
Temp. regs. on attribute reduction when a consolidated group member re...
January 01, 2004
Deducting acquisition costs incurred by a shareholder, but paid by the...
January 01, 2004
Information-reporting guidance for payments in lieu of dividends.
January 01, 2004
Joint audit planning process.(between the IRS and the Tax Executives I...
January 01, 2004
Circular 230 and conflicts of interest.
January 01, 2004
Avoiding the dangers of using liquidation-reincorporation as a plannin...
January 01, 2004
Class action attorney fee award not includible in member's income or s...
January 01, 2004
Personal interest nondeductible.
January 01, 2004
Exempt organization issues.
January 01, 2004
Surviving spouse can roll over retirement plan left to deceased spouse...
January 01, 2004
Temp. regs. limit duplicative stock losses.
January 01, 2004
Partnership installment obligations.
January 01, 2004
2004 inflation adjustments.(income tax rates)
January 01, 2004
Prop. regs. on partnership withholding on foreign partners.
January 01, 2004
Tax planning for the sale of a principal residence: final regulations ...
January 01, 2004
IRS guidance on federal tax liens on entireties property after Craft.
January 01, 2004
IRS releases 2003 guidelines for "adequate disclosure".
January 01, 2004
Safe harbors for identifying Sec. 382 RBIG or RBIL.(recognized built-i...
January 01, 2004
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