| Taxation for Accountants 1986 |
| Title | Subject | Authors |
|---|
| Actions a taxpayer can take to obtain capital gains on realty dispositions. | Business | Donna M. Wesseler |
| Affiliated group rules change, but tax savings exist for those that still qualify. | Business | Daniel G. Rectanus |
| Allowable contribution to a defined contribution Keogh plan clarified by new law. (the Tax Reform Act of 1986) | Business | George E. Hagerty, Kristin T. Westfall |
| Alternative minimum tax: income shifting is only one way to lessen its impact. | Business | Edward Poreba |
| Bad debts and guarantee repayments: rules for deductibility similar, but not the same. | Business | Robert C. Gottke |
| Bargain sale redemption avoids dividend treatment while making charitable contribution. (tax planning) | Business | Mark L. Vorsatz |
| Business automobiles: new regs show what is deductible and when employee has income. | Business | William D. Simon, Gary H. Yoshimura, Kyoko Gerber |
| Checks to noncharitable donees outstanding at death not includable in estate. | Business | |
| Choices now available for a partnership that wants to incorporate its operations. | Business | Herbert F. Feldman, Jeff Hotek |
| Computerized batch and on-line processors continue to upgrade services for practitioners. | Business | |
| Contingent sales: how to recoup basis to produce the best tax results. | Business | Nancy Z. Evetts, George H. Keller |
| Continuing expansion of the limits on interest deductions can be avoided. | Business | David J. Lyon |
| Current strategies for obtaining the tax advantages of straddle transactions. | Business | Dorothy G. Dankner, Barry S. Auerbach |
| Current tax developments. | Business | |
| Disclaimers can provide tax savings for both well and ill-planned estates. | Business | Howard M. Esterces |
| Divorce when a closely-held business interest is an asset requires special tax planning. | Business | Isadore Cassuto |
| Effective preparation of protest can facilitate settlement with the IRS. | Business | Donald B. Zief |
| Employment of children in business: income tax savings is only one of the considerations. (family-owned businesses) | Business | Lawrence M. Notis |
| Establishing a useful life is the key to an amortization deduction for intangibles. | Business | Jack Porter, Stuart D. Sherr |
| Estimated tax requirements made easier as a result of recent changes. | Business | Karen M. Halgren |
| Even corporations can still realize tax savings from partial liquidations. | Business | Stanley H. Leibowitz |
| Extra care needed for S corporation election. | Business | |
| Failure to meet nondiscrimination test will result in inclusion of fringe benefits. | Business | Mary A. Brauer |
| Final allocation regulations will require amendments to many partnership agreements. | Business | Timothy M. Larason |
| Final regulations ease partial disclaimers. (tax accounting and disclaiming interests in estates) | Business | |
| How buy-sell agreements can produce best tax results for both the partners and partnership. | Business | Bruce R. Mathias |
| How deductions can be maximized during the construction period of real estate. | Business | James T. Graeb |
| How taxpayers can avoid imposition of the substantial understatement penalty. | Business | James A. Bradley |
| How the special rules for amortizing start-up expenses interact with other Code provisions. (U.S. Internal Revenue Code) | Business | Stanly R. Dennis, Jerome S. Horvitz |
| How to avoid disallowance of deductions on interest incurred for investments. | Business | Stuart A. Davis Jr., Jeffrey D. Person |
| How to avoid the sanctions imposed for prohibited transactions with retirement plans. | Business | Joseph S. Bluestein, Timothy A. Bush |
| How to compensate close corporation owners without violating nondiscrimination rules. | Business | Robert M. Kozub, Christopher J. Ohmes |
| How to ensure ordinary loss treatment for stock in a small business corporation. | Business | Loretta M. Bonner, Kevin F. Reilly |
| How to establish a client was not responsible for paying taxes or did not willfully fail to do so. | Business | Robert Katz, Edwin A. Bernstein |
| How to establish a limited useful life in order to amortize purchased intangibles. | Business | Raymond F. Gehan |
| How to facilitate correspondence with IRS and to reduce notices sent to clients. (corresponding with the Internal Revenue Service) | Business | Diane V. Libby |
| How to reduce the tax cost when an individual wants to benefit a charity. | Business | Roy A. Shubert, Linda J. Reph |
| How to show that education which enhances a taxpayer's skills is deductible. | Business | Mark E. Pittleman |
| Impending marriage of a client calls for a review of the tax consequences. | Business | Carl Goldfield |
| Incorrect determination of worker status can lead to penalties, but relief is available. (payroll management) | Business | Myron Hulen |
| IRAs: planning at establishment, contributions and distributions will enhance tax benefits. | Business | James L. Wittenbach, Lawrence G. Gallagher |
| Liquidation of subsidiary opens up tax advantages. | Business | |
| Many business deductions and credits affected by provisions of Tax Reform Act of 1986. | Business | Jeffrey L. Patterson, Linda J. Mittermaier |
| Many dealings with qualified plans will result in a substantial penalty. (taxation of transactions involving individuals and profit-sharing or pension plans) | Business | Joseph S. Bluestein, Timothy A. Bush |
| Many penalties substantially increased as a result of the Tax Reform Act of 1986. | Business | Robert S. Greisman, Gary Schaider |
| New law severely restricts ability to use estates and trusts as income shifting devices. (the Tax Reform Act of 1986) | Business | Barbara B. Ferguson |
| New regulations still call for strict recordkeeping for business use of cars. | Business | Arthur M. Seltzer, Eric D. Cohen |
| Options can defer income recognition and convert interest into capital gains. | Business | Warren M. Bergstein, Valerie Solomon |
| Owners of closely held corporations can reap special benefits from ESOPs. (employee stock ownership plans) | Business | Robert F. Reilly |
| Partnership rules clarified as part of new law. (Tax Reform Act of 1986) | Business | |
| Partner was "at risk" for letter of credit. (interpretation of Tax Accounting Memo 8636003) | Business | |
| Payments for sickness and injury are not always excludable from taxpayer's income. | Business | John L. Evanich Jr., J. Michael Purcell |
| Personal computers attracting an ever-increasing share of professional tax return preparers. | Business | Joseph McConnell |
| Planning dispositions to maximize current tax benefits of installment sales rules. | Business | Jacob R. Brandzel, John W. Lindbloom |
| Planning for minimum tax liability on distributions from qualified plans. | Business | Nick J. Zieser |
| Planning for the disposition of real estate in light of changing conditions caused by new law. (Tax Reform Act of 1986) | Business | Gail W. Sevier |
| Planning options to structure and fund a buy-sell agreement among close corp. owners. | Business | Mary Jill Lockwood Martin |
| Planning to ensure recognition of allocations under new partnership capital account rules. | Business | Timothy M. Larason |
| Planning to maximize moving expense deduction and to minimize includable reimbursements. | Business | Jeffrey Bolson |
| Preferred stock attributes can jeopardize successful tax-free recapitalization. | Business | Rita Neumann |
| Preparing an effective IRS protest: how to win the tax case without going to court. (Internal Revenue Service) | Business | Richard P. Sills, Alvin J. Geske |
| Professional corporation v. partnership: Which is preferable in today's conditions? | Business | Laurie Bennett, Janet Grange |
| Provision making number of shares contingent on revaluation held invalid by IRS. | Business | |
| Rate cuts, return of standard deduction only two of the many changes affecting individuals. (effects of the Tax Reform Act of 1986 on individual taxpayers) | Business | John H. Lavelle, James P. Daniels |
| Real estate now subject to at-risk rules; rehab credit reduced by Tax Reform Act. | Business | Deborah E. Eisenstadt, Peter Giroux |
| Receipt of partnership interest for services not always subject to immediate tax. | Business | J. Kenyon Lewis |
| Recent changes increase possibilities for writing off start-up expenses. | Business | S. Fred Bartz |
| Recent changes make it easier to keep nonqualified plan benefits out of estate. | Business | Stephen M. Newman |
| Recent changes make more 'innocent spouses' eligible for relief from tax deficiencies. | Business | Susan M. Shepherd, Joseph P. Matoney, Marilyn Weston |
| Recent changes to qualified plans amplified in Temporary Regulations. | Business | |
| Recent developments affect several tax planning aspects of life insurance. | Business | Linda C. Petrie |
| Redesign of a qualified plan may prove more beneficial than its termination. | Business | Edward H. Savitt, Jerome M. Harris |
| Regulations on original issue discount contain unexpected provisions affecting indebtedness. | Business | Letha L. Sparks, Robert L. Black |
| Relief may be available when previously included amount must be repaid. (analysis of tax relief available to individuals with fluctuating income levels) | Business | Alan L. Frank, Scott M. Pollack |
| Rental losses deductible even if gain on sale of principal residence is deferred. | Business | |
| Renting a residence need not preclude deferring gain on its later sale. | Business | Lori K. Swartout |
| Requirements to obtain the lower head of household rates eased in several areas. | Business | Janet W. Mullins |
| Review of software availability also analyzes practitioner application of various methods. (tax return software) | Business | Robert E. Nelson, Joseph W. Langer |
| Rules for after-tax contributions, vesting, and distributions changed by the new law. (the Tax Reform Act of 1986) | Business | Robert J. Stokes, Eva A. Rasmussen |
| Safe harbor provided for partnership allocations based on nonrecourse debt. (new partnership tax regulations) | Business | Thomas M. Wheelwright, David E. Boyle |
| S corporations: eligibility to elect and taxation of capital gains subject of new regs. (the Tax Reform Act of 1986) | Business | |
| Selecting the most advantageous type of reorganization in corporate acquisitions. | Business | Harold Adrion |
| Seller financing made easier as a result of the new rules simplifying imputed interest. | Business | Mark J. Blumenthal |
| Selling a residence: current opportunities for deferring or eliminating tax on gain. | Business | Melvin Marder, Calvin Engler |
| Steps to ensure that nonliquidating S corp. distributions receive proper tax treatment. (Subchapter S corporations and taxation) | Business | Dennis J. Gaffney, Rodger A. Bolling |
| Structuring of an exchange of property to defer recognition of gain. | Business | William L. Woodrum Jr. |
| Tax advantages and cost effectiveness continue to make group-term a popular benefit. (tax benefits available with group term insurance benefits to employees) | Business | John Connell, Barbara Kosnar |
| Tax avoidance transactions must overcome two powerful weapons of the IRS. | Business | Peggy A. Hite, Jann Peterson |
| Tax benefits of equipment leasing may be lost when parties are related. | Business | Bruce Crist, Stephen R. Corrick |
| Tax cost of protecting executives when corporate ownership changes has increased. | Business | Edwin T. Hood, John J. Benge |
| Tax effects of many corporate distributions changed by the Tax Reform Act of 1986. | Business | Peter Dangoia, Lawrence J. Goodman |
| Tax effects of the acquisition of a partnership interest can be controlled. | Business | Jerry S. Williford, Donald H. Standley Jr. |
| Taxpayer penalty provisions place extra burden of care on practitioners. | Business | Robert S. Greisman, Gary Schaider |
| TC broadens availability of special-use valuation. (Tax Court reviews of decisions in two tax cases) | Business | |
| T & E expenses restricted by new law as are home office costs and many itemized deductions. (travel and entertainment, home office and other tax deductions under the Tax Reform Act of 1986) | Business | Nicholas J. Crocetti |
| Terminating partnership can still make election to adjust basis of its assets. | Business | J. Robert Coleman |
| The deductibility of travel expenses: practical applications of the rules. | Business | Frederick A. Levy |
| Trust with beneficiary's power of withdrawal adaptable for use in many family situations. | Business | Mark L. Vorsatz |
| Two rulings cover treatment of LIFO on incorporation and subsidiary transfers. (last-in, first-out inventory valuation methods of accounting) | Business | |
| Use of nonqualified plans permits employer to target benefits to key employees. | Business | Peggy A. Hite, Thomas Jurewicz |
| What are the prospects for the favorable settlement of pre-1982 straddle losses? | Business | Martin Goldberg, Barry Auerbach |
| When and how a distribution from a qualified plan should be rolled over. | Business | Ronald D. Marcuson |
| When will tax-exempts bar interest deductible on loans? | Business | |
| Workings of new partnership audit procedures clarified by new final and Proposed Regs. | Business | |
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