| Practical Tax Strategies 1999 |
| Title | Subject | Authors |
|---|
| Adapt gift-giving strategies to fit certain circumstances.(includes related article on net gift planning tips) | Law | Howard M. Zaritsky |
| Advance payments: current income or tax-free deposits. | Law | Mark A. Turner |
| Antideferral rules hamper use of offshore corporations.(includes related article on some benefits of using offshore entities) | Law | Monica Gianni |
| A 'simple' strategy for employees with outside earnings.(SIMPLE (savings incentive match) retirement plans for highly-compensated employees) | Law | Steven J. Arsenault |
| Attorney-accountant-prepared documents not privileged.(Practicing Before the IRS) | Law | |
| Avoid interest charges arising from IRS errors and delays.(includes tax planning tips) | Law | Ronald A. Stein |
| Built-in corporate tax liability reduces taxable estate. | Law | James R. Hamill |
| Business-connected deficiency interest not deductible. | Law | |
| Casualty insurance proceeds.(IRS Examination Questions)(Column) | Law | Israel Blumenfrucht |
| Choices and challenges in structuring the sale of a corporation.(includes practice tips) | Law | William E. Elwood |
| Contributions must be 'on account of' the tax year. | Law | |
| Courts split on individuals' deficiency interest deduction. | Law | Ted D. Englebrecht, Richard I. Newmark |
| Debt can puncture the dividends-received deduction. | Law | Mark A. Turner |
| Declining interest rates enhance appeal of private annuities. | Law | Paul J. Streer, Benjamin C. Ayers |
| Deduct or amortize points - taxpayers get a choice. | Law | |
| Diagnose payments for bigger medical expense deductions. | Law | Ron West |
| Disability insurance fills a need for buy-sell agreements.(includes related article on who should pay disability premiums) | Law | Brad M. Kaplan |
| Disclosure sets a time limit on IRS gift revaluation. | Law | Joseph R. Oliver, Charles A. Granstaff |
| District court bars service's employer-only FICA assessment.(Federal Insurance Contributions Act) | Law | |
| Diversify strategies for an effective estate plan. | Law | Joseph R. Pozzuolo, William C. Hussey |
| Divine tax opportunities for members of the clergy. | Law | Timothy R. Koski |
| Donors taxed on gain even though stock given to charity.(Personal) | Law | |
| Election eases audit adjustment chore for large partnerships. | Law | Larry R. Garrison |
| Electronic commerce snares sellers in multistate tax web. | Law | William F. Yancey, Gregory W. Mitchell, Dana E. Lipp |
| Employment agreement makes advance commissions loans. | Law | |
| Estate planning remains critical despite law changes. | Law | Sidney J. Baxendale, Richard E. Coppage, Lisa M. Ivancic |
| Expanded relief offered for late S elections. | Law | |
| Final regs. clarify rules for reducing bases due to debt discharge. | Law | |
| Final regs. provide roadmap for taxpayers on the Roth IRA bandwagon.(individual retirement accounts) | Law | Matthew A. Melone |
| Final regulations clarify Roth IRA rules.(individual retirement account) | Law | |
| Gain based on what was distributed, not received.(corporate gain on distribution of appreciated property) | Law | Mark R. Martin, James E. Tierney |
| Guidance for former and future single-member LLCs.(limited liability company) | Law | Timothy R. Koski |
| Help clients evaluate tax and compliance aspects of franchising. | Law | Martin A. Clayman, Joel M. Kosovsky |
| Hold on to special-use valuation estate tax saviings. | Law | Steven C. Colburn |
| How to acquire a company - and retain its management.(includes related article on recapitalization accounting) | Law | Stephen J. Epstein |
| Insolvent S corporation's debt discharge does not increase basis. | Law | |
| Interim guidance on equitable innocent spouse relief. | Law | |
| IRA benefits can outweigh the penalty on excess contributions.(includes related article on risks carried by excess contributions and on other tax benefits) | Law | Janet W. Tillinger |
| IRS collections are not put off by offshore asssets. | Law | Susan A. Berson |
| IRS is ungiving of deductions for charitable split-dollar insurance. | Law | |
| Lifestyle was too lavish for spouse to be 'innocent.'.(Procedure) | Law | |
| Limitations period lost if not asserted at partnership level. | Law | |
| Loan from pension plan prohibited even if treated as distribution. | Law | |
| Lodging complaints about IRS conduct under the new regime. | Law | Sandra K. Miller |
| Make an offer the IRS is now less likely to refuse. | Law | Debra S. Cruise |
| Misuse of IRS car lease value table precluded its use. | Law | |
| More accounting method changes granted automatic consent. | Law | Joseph G. Walsh |
| More becomes less when transferee liability attaches.(IRS tax collection in cases of fraudulent transfers) | Law | Robert M. Singer |
| Multi-year service contracts taxable in year of sale. | Law | |
| New global interest netting provision cuts liability. | Law | Terence Coppinger, Gary Liga, Richard Coppinger, Patrick Colabella |
| No bad debt deduction for intercompany transfer. | Law | |
| No refund of excess interest paid on tax deferred by installment method. | Law | |
| Only sales by - not to - farmers qualify for installment sale exemption. | Law | |
| Opportunities for profit beget horse breeding deductions. | Law | |
| Payment to shareholder's estate included taxable income. | Law | |
| Personal residences now offer more tax shelter. | Law | Gary L. Maydew, Robert D. Swanson |
| Planning considerations for structuring real estate joint ventures. | Law | Michael Constas |
| Poor timing precluded deduction of guarantor fees.(includes related article on planning considerations) | Law | Mark R. Martin, James E. Tierney |
| Private foundations breed estate planning complexities.(includes related articles on tax practice notes and on mandatory distributions) | Law | M. Antoinette Thomas |
| Professions clash on what is 'the practice of law.'. | Law | Jack Baker, Randall K. Hanson, James K. Smith |
| Proposed legislation would reposition the accounting profession. | Law | Fong Chan |
| Proposed regulations on adequate disclosure of gifts. | Law | |
| Prop. regs. clarify reporting payments to attorneys. | Law | |
| Prop. regs. explain when distribution of controlled stock is tax free.(includes related articles on Section 355) | Law | Susan Honig |
| Prop. regs. offer lesson on deducting education loan interest. | Law | |
| Quitting a job does not make it temporary. | Law | |
| Reevaluation of estate justifies equitable recoupment of income tax. | Law | |
| Remainder interest excludable from gross estate. | Law | |
| Replacement cost does not count as actual cost. | Law | |
| Residence to rental use with top tax savings. | Law | Rolf Auster |
| Rising attraction of inflation-indexed securities.(includes related articles on tax planning) | Law | William M. Vandenburgh, Philip J. Harmelink, Phyllis V. Copeland |
| Sale to pay divorce settlement not incident to divorce. | Law | |
| Sample the smorgasbord of tax-favored benefit options.(employee benefits) | Law | Julie A. Roehrick |
| Second chance at ten-year averaging.(lump-sum retirement plan distributions) | Law | |
| Section 183 election extends the refund period.(Procedure)(tax code) | Law | |
| Section 415(e) repeal necessitates taking year-end action.(IRC section 415(e)) | Law | Marianne W. Culver |
| Service's honest mistake not grounds for quashing summons.(Practicing Before the IRS) | Law | |
| Shrink the FICA tax on nonqualified plan benefits.(Federal Insurance Contributions Act) | Law | Marianne W. Culver, Lisa M. Golzar |
| Skepticism protects against dangers of abusive trusts. | Law | Robert H. Feldman |
| Special valuation rules apply to estate's timberland.(tax case) | Law | |
| Speed up the deduction of business expansion costs.(includes related article on latest tax law revisions) | Law | Edward J. Schnee |
| Split-use home.(IRS Examination Questions)(Column) | Law | Israel Blumenfrucht |
| Stimulate interest deductions for individuals. | Law | Edward Schnee |
| Tax court rejects stock aggregation; accepts minority discount.(includes related articles on estate planning) | Law | Ted D. Englebrecht, Steven C. Colburn |
| Tax happenings from the courts and IRS. | Law | Matthew A. Melone |
| Taxpayers remain burdened despite shifted burden of proof. | Law | Richard E. Coppage, Lisa M. Ivancic |
| Tax planning for 'mid-life' business entity changes. | Law | Jeffrey J. Bryant, Gary M. Fleischman |
| Tax planning pays for the S corporation buyer and seller. | Law | Ronald G. Caso |
| Tax practitioner privilege: a safety net with many holes.(includes related articles on validity of Section 7525 and on state privileges)(taxpayer communications under Section 7525 of the IRS Restructuring and Reform Act) | Law | Steven J. Arsenault, W.R. Koprowski |
| Tax professionals' guide to navigating through cyberspace.(includes tips for tax professionals on exploiting Internet information resources)(Cover Story) | Law | Dennis R. Schmidt, William F. Yancey, Roxanne M. Spindle |
| The year 2000: a tax preparation software development odyssey. | Law | Cary Parker |
| To deduct or capitalize: courts and IRS interpret Indopco.(includes related article on the capitalization of expenditures that fall into the gray area) | Law | Gary L. Maydew |
| Transfer incident to divorce not sheltered from all tax.(Personal) | Law | |
| Unsigned and vague disclaimer did not shift assets out of estate. | Law | |
| 'Usual' exemptions and deductions trigger AMT liability.(alternative minimum tax) | Law | |
| Vague notations not proper payment designations.(Practicing Before the IRS) | Law | |
| Wash-sale rules mutual fund loss deductions. | Law | Craig White |
| Why the Roth IRA is a 'tax break' to avoid.(individual retirement accounts) | Law | Rolf Auster |
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