The Tax Adviser

Click on article title to view & purchase. Articles are sorted by their publication date in reverse chronological order.

Estimated taxes for Sec. 338(h)(10) transactions.
January 01, 2005

Modified treatment of transfers to creditors in certain divisive reorg...
January 01, 2005

Nonqualified preferred stock.
January 01, 2005

Sec. 357(c) inapplicable to acquisitive D reorgs.
January 01, 2005

Disallowance of certain partnership loss transfers.
January 01, 2005

Net income from PTPs treated as qualifying RIC income.(publicly traded...
January 01, 2005

Recognition of COD income realized on satisfaction of debt with partne...
January 01, 2005

Disclosure of reportable transactions: tax shelter registration.
January 01, 2005

Modifications of actions to enjoin certain conduct related to tax shel...
January 01, 2005

Modifications of substantial understatement penalty for nonreportable ...
January 01, 2005

Modified accuracy-related penalty for listed transactions and other re...
January 01, 2005

Modified penalty for failing to maintain investor lists.
January 01, 2005

Penalties on tax shelter promoters.
January 01, 2005

Penalty for failing to disclose reportable transactions.
January 01, 2005

Penalty for failing to report interests in foreign financial accounts.
January 01, 2005

Regulation of individuals practicing before treasury.
January 01, 2005

SOL for unreported listed transactions.(statute of limitations)
January 01, 2005

Tax shelter exception to confidentiality privileges relating to taxpay...
January 01, 2005

LLC and LLP issues for small, privately owned businesses.(limited liab...
January 01, 2005

Structured settlements and nonqualified assignments.
January 01, 2005

Significant recent developments.(regulations on reorganization)
January 01, 2005

AJCA.(American Jobs Creation Act of 2004)(law which changes the taxati...
January 01, 2005

15-year recovery period for certain qualified leasehold improvements.
January 01, 2005

15-year recovery period for certain restaurant property.
January 01, 2005

Income-forecast method modifications for film industry.
January 01, 2005

Increased Sec. 179 expense limits extended two years.
January 01, 2005

Organization costs and start-up costs amortized over 15 years.
January 01, 2005

Professional sports franchises amortizable under Sec. 197.
January 01, 2005

Affirmation of consolidated return regulation authority.
January 01, 2005

Bonus depreciation extension for certain aircraft (excluding the trans...
January 01, 2005

Class lives for utility grading costs.
January 01, 2005

Seven-year recovery period for motorsports racetrack complexes.
January 01, 2005

ETI exclusion repeal: transition relief.(extraterritorial income)
January 01, 2005

No basis reduction under Sec. 734 in stock held by partnership in corp...
January 01, 2005

Income and estate tax planning for special needs trusts.
January 01, 2005

A primer on LTC insurance.(long-term care)
January 01, 2005

IRS and AICPA collaborate on OIC program.(Offer in Compromise)
January 01, 2005

New IRS initiative - compliance assurance process (real-time audit).
January 01, 2005

Avoiding ordinary income on the sale or exchange of depreciable proper...
January 01, 2005

Adequate notice of innocent spouse rights.
January 01, 2005

Reimbursement of parking expenses.
January 01, 2005

S status survives bankruptcy.
January 01, 2005

Consistent amortization of periods for intangibles.
January 01, 2005