| Taxation for Accountants 1985 |
| Title | Subject | Authors |
|---|
| Accelerated recognition of gain can be avoided for some 'dispositions' of installment notes. | Business | Frederick C. Tinsey |
| Automobile expenses: new rules increase options for computing deductions and ITC. (investment tax credit) | Business | Rolf Auster |
| Bad debts: how to establish the three factors needed for a full deduction. | Business | James D. Angus Jr. |
| Careful, practical approach to valuation may overcome IRS objections to recapitalizations. | Business | Paul M. Baker, Andrew L. Schroeder |
| Coordination of NOL rules with prior years' taxes can maximize individuals' benefits. | Business | Marilyn J. Paquin |
| Corporate estimated taxes: payments need not be 90 percent of liability to escape penalty. (rules for computing estimated tax payments made by corporate taxpayers) | Business | Robert T. Brownlee Jr. |
| Corporate liquidations offer many tax savings opportunities to corporations and shareholders. | Business | Boyd A. Blackburn Jr. |
| Determining extent and nature of gain on repayment of S corp. debt to shareholder. | Business | James A. Fellows |
| Disclaimers can adjust tax consequences to reflect post-mortem changed circumstances. (tax rules related to renunciation of gifts and bequests) | Business | Barbara B. Ferguson |
| Distributions of appreciated property need not result in gain to the distributing corporation. | Business | J. Ronald Shiff |
| Estate planning for closely-held business owners for family goals, as well as tax savings. | Business | L. Gregory Scott |
| Gifts of real estate to minors can shift income while satisfying clients' other needs. | Business | Herbert B. Nechin |
| Going-concern value: an elusive intangible asset that can upset allocations in business transfers. | Business | J.P. Yaney, D.G. Seamans, J.D. Crawford Jr. |
| How to compute the adjustments for abandoning Rule of 78's for interest accruals. | Business | Kevin E. Murphy, Lawrence H. Hammer |
| How to determine when the incorporation of a proprietorship is necessary or advantageous. | Business | Martin J. Smith, Don M. Pearson |
| How to evaluate the tax consequences of the various forms of holding property jointly. | Business | Deborah Macktez Kurinsky |
| How to minimize return preparer liability when using microcomputers for preparation. | Business | Janis R. Reeder, John H. Wragge, Neal A. Phillips |
| Immediate action needed to protect taxpayers' interests under economic performance rules. | Business | Richard A. Helfand, Ellen MacNeil |
| Mergers of corporations can take various forms each with its own tax consequences. | Business | Jack F. Thorne |
| Negotiating strategies when a client wants to sell a closely-held corporation. | Business | Howard Levinton, Robert A. Snyder Jr. |
| Parties intent upheld: no value to noncompete pact. | Business | |
| Planning for retireds and those approaching retirement involves special considerations. | Business | Michael C. Gray, Steven D. Olson |
| Premature disposition of property does not always mean recapture of investment credit. (the effect of the Deficit Reduction Act of 1984 on tax credits) | Business | Dana G. Seamans, Paul H. Munter, Mary Sue Gately, Ronald R. Bryant |
| Prop. and Temp. Regs. show how new straddle rules work. (tax regulations related to tax straddles) | Business | |
| Purchase of home as joint venture shifts income and provides other benefits. | Business | Francene M. Augustyn |
| Reasonable cause will still abate many penalties despite recent Supreme Court case. (acceptable causes for failure to comply with tax regulations) | Business | Wray E. Bradley |
| Recent developments restrict use of wrap-around mortgages, but some benefits remain. (taxation of deferred payment sales, such as wrap-around ) | Business | Daniel T. Castillo |
| Rental property can result in unexpected tax liabilities as well as significant benefits. (Deficit Reduction Act affects rental property management) | Business | Richard A. Feauve, William N. Goodman |
| Revised distribution rules change tax planning for estates and trusts. | Business | Michael D. Zeitlin |
| Rollover to employee's IRA allowed for restricted retirement plan distribution. | Business | |
| Service revises tax shelter audit program. | Business | |
| Spousal remainder trusts: a new and effective income shifting tool. (income and gift tax accounting for trusts established for spouses) | Business | Frank K. Mulhern, Bruce MacCorkindale |
| Substantiation rules repealed at a cost of reduction in ITC and ACRS benefits. | Business | |
| Tax and other benefits still available to a professional who incorporates. | Business | John P. Barrie, Lori W. Jones |
| The format of an employee expense account determines tax treatment of employer, employee. (taxation of expense accounts and substantiation, deductibility and reporting requirements) | Business | Nachum Blumenfrucht |
| The type of transaction will determine when taxpayers are 'related' to each other. (taxation of related party transactions) | Business | Betty R. Jackson, Peggy A. Hite |
| Top-heavy plans: minimizing the adverse effects under the new law and final Regs. (legal aspects of accounting for certain pension and retirement plans) | Business | Peter L. Knox |
| Transfers of real estate to family members can be effective despite special rules. | Business | Michael E. Axelrod, H. Stephen Merlin |
| Two decisions increase availability of deductions from use of a home office. (taxation of self-employed individuals) | Business | |
| Use of custodial account with short-term trust maximizes income shifting benefits of both. | Business | Herman M. Schneider, Jack Crestol |
| Using a corporation to shelter investment income need not subject it to special tax. | Business | Peter F. Dangoia, Dean S. Rhodes |
| When underpayments will be subject to higher interest. (tax penalties) | Business | |
| When will payments made by a shareholder be deductible expenses for production of income? (taxation of shareholders' expenses) | Business | Manson P. Dillaway |
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