The Tax Adviser

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Taxpayer failed to establish dealer status.
August 01, 2005

CPA not liable for client's trust fund penalty.(Certified public accou...
August 01, 2005

Insurance agency termination payments were ordinary income.
August 01, 2005

Applying the estate freeze special valuation rules to S corporations.
August 01, 2005

Pro-bono tax services: the role of tax academics and students.
August 01, 2005

TEC initiatives.(Tax Executive Committee)
August 01, 2005

Third-party trusts integrate estate and asset-protection planning.
August 01, 2005

Tax and investment planning with royalty trusts.
August 01, 2005

The ins and outs of recapture.(part 2)
August 01, 2005

Bongard: tax court incorrectly expands Sec. 2036(a)'s application.
August 01, 2005

New bill redefines nexus.
August 01, 2005

Stock options and AMT: tax court says "no hardship".(alterna...
August 01, 2005

New regs. on Form W-4 exemptions.
August 01, 2005

Treatment of ownership changes for EIPs under Notice 2005-32.(electing...
August 01, 2005

At-risk rules - Sec. 465 prop. regs.(deductions in excess of basis res...
August 01, 2005

Transfer pricing in Germany.
August 01, 2005

Carrying on business in Canada.
August 01, 2005

Sec. 179 deduction decision was taxpayer favorable.
August 01, 2005

Disclaimers and private foundations.
August 01, 2005

Alternatives to funding life insurance premiums.
August 01, 2005

IRS to aggressively pursue executive stock option scheme participants.
August 01, 2005

Installment sales with contingent sales price.
August 01, 2005

Implied agreement triggered estate inclusion of FLP assets.(family lim...
August 01, 2005

Partnership liabilities.(rules to prevent taxpayers from manipulating ...
August 01, 2005