| Taxation for Accountants 1989 |
| Title | Subject | Authors |
|---|
| Administrators of qualified plans must provide participants with information. (pension and savings plan administration) | Business | |
| Admitting new partners requires adjustments, but also provides planning opportunities. | Business | Evelyn A. Kleinhans, Gregory V. Gadarian |
| Allocating the cost of real estate to maximize depreciation deductions. | Business | S. Davis Carniglia, E. James Burck |
| Although prop. regs. add clarifications, golden parachutes can still lose their luster. (proposed regulations) (Compensation) | Business | John H. Lavelle, James P. Daniels, David A. Pratt |
| Amount and type of taxable gain on real estate foreclosures can be controlled by the parties. (Real Estate) | Business | Michael E. Axelrod, Steven A. Fetter |
| AMT increases advantages of cross-purchase arrangements over redemption agreements. (alternative minimum tax) (Corporations-Shareholders) | Business | Kenneth S. Apfel, Andrew T. Wolfe |
| AMT may eliminate benefits of an individual's net operating loss. (alternative minimum tax) | Business | Thomas D. Klein |
| A product liability loss reserve can avoid the accumulated earnings tax. | Business | Wayne L. Edmunds, John W. Moore |
| A simplified method for deciding whether to make fourth quarter asset purchases. (Accounting) | Business | Joseph A. Weber |
| Boot given a shareholder in a merger will now generally be taxed as a capital gain. | Business | Larry Maples, G.A. Swanson, John C. Gardner |
| Business convention expense deductibility - is it better in the Bahamas? | Business | David E. Stout, M. Susan Stiner |
| Cafeteria plans offer benefits, but the price is compliance with complex rules. (Qualified Plans) | Business | Margaret M. Doyle |
| Casualty losses need not always be "sudden", and can include intangible factors. | Business | John M. Malloy, Jennielea Haynes |
| Change for sole proprietorship to a corporation may result in unexpected tax. | Business | Melvin Marder, Calvin Engler |
| Combination can provide flexibility of partnership with S corporation advantages. (Partnerships) | Business | William M. Ruddy |
| Contributing mortgaged property to a partnership may provide tax savings. | Business | Philip Fink |
| Controlling income and deductions can prevent imposition of the AMT. (alternative minimum tax) | Business | Delton L. Chesser |
| Cooperative and condominium ownership offers benefits to associations and owners. | Business | Andrew M. Short |
| Corporate form still offers many planning opportunities despite recent changes. (C Corporations) | Business | George N. Buffington |
| Correcting estate tax liability leads to adjustments of installment payments. | Business | |
| Deferring taxes on the sale of securities to an employee stock ownership plan. | Business | Alan J. Hawksley |
| Depreciation deductions for short tax years: cutting through the complexity. | Business | Albert L. Grasso |
| Discrimination rules of Section 89 require careful review of employee benefit plans. | Business | James L. Myott |
| Electronic filing reshapes the tax return preparation industry. | Business | Andy Rosenberg |
| Employee achievement awards must meet strict requirements to be excludable. | Business | |
| Establishing a program to provide for college costs requires careful planning after TAMRA. (Technical and Miscellaneous Revenue Act of 1988) | Business | William J. Kenny |
| Exclusion for grants and deductions for educational expenses more restricted. | Business | Henri Pusker |
| Family partnerships may reduce tax liability if interests are validly transferred. (Partnerships) | Business | Larry R. Garrison |
| Fewer computerized return processors offering increased services for practitioners. (Return Preparation) | Business | |
| Fiduciary return offers tax planning opportunities for estates and trusts. | Business | Richard L. Jungck, Alan D. Barnes |
| Filing a joint final tax return can be an effective strategy for the surviving spouse. | Business | Brenda J. Rediess-Hoosein |
| Filing separately remains an effective tax-saving strategy after TAMRA. (Technical and Miscellaneous Revenue Act of 1988) | Business | Richard B. Toolson, Debra L. Sanders |
| For estate planners, TAMRA is less than a major overhaul, but more than a fine tuning. (Technical and Miscellaneous Revenue Act of 1988) | Business | Steven M. Prye |
| Franchises have created new challenges for the estate planner. | Business | Bruce S. Schaeffer, John L. Allbery, Tim C. Myers |
| Fringe benefits and exclusions now described in comprehensive regulations. | Business | |
| Guidance provided for obtaining taxpayer assistance orders. | Business | James N. Calvin |
| How to handle the new rules on required and corrective plan distributions. | Business | |
| How to select the best in-house tax preparation software for your practice. (Return Preparation) | Business | Harold C. Gellis |
| Income taxation of trusts and estates is increasingly complex after TAMRA. (Technical and Miscellaneous Revenue Act of 1988) | Business | Elaine K. Chan |
| Innocent spouse rules can avoid unexpected liability on joint returns with former spouse. | Business | Marjorie A. O'Connell |
| Interest on over- and underpayments is not always what the Service says it is. (Internal Revenue Service) | Business | Gerald D. Marrs, Vivian Kirkland |
| IRS concedes the wrap-around fight, and a new planning strategy opens up. | Business | James A. Meek |
| IRS provides additional safe harbors for valuation freeze arrangements. (Internal Revenue Service) | Business | |
| It's time to begin making required amendments to qualified plan documents. | Business | Steven J. Ross |
| Many home builders still are not required to use the percentage of completion method. (Real Estate) | Business | Christopher C. Adler |
| New case says note avoids gain for liabilities upon incorporation. | Business | Edward J. Schnee, Kathleen R. Bindon |
| New Regs. defining "activity" show how to make the most of the passive loss rules. (Regulations) (Accounting) | Business | Timothy M. Larason |
| New regulations increase availability of tax benefits for research and experimental costs. | Business | James A. Guadiana |
| New tax planning needed for effective use of personal and dependency exemptions. | Business | David Stout, James Volpi |
| Obstacles on the road to tax-free spin-offs come into clearer focus after recent Regs. (regulations) | Business | Gregory M. Fowler, Trisanne F. Rosenberg |
| Opportunities are available for distributions from plans upon the participant's death. | Business | James S. Schmid |
| Partnership liabilities and allocations are subjects of new Regulations. | Business | |
| Partnership terminations can provide substantial tax savings opportunities. | Business | Herbert F. Feldman, David C. Cramer |
| Periods for underpayment of interest determined. | Business | |
| Planning an S corporation shareholder's estate without losing the election. (S Corporations) | Business | Joel H. Sharp Jr., Charles R. Gehrke |
| Planning can prevent reclassification of independent contractors to employees. | Business | Gary P. Amaon, Robert E. Hyde |
| Planning for estate tax deductions for selling expenses depends on where estate is located. | Business | Gary L. Maydew |
| Planning prior to departure of S corp. shareholders may provide tax savings. | Business | Karen J. Tenenbaum |
| Preparing partnership returns on your PC: which package should you choose? (personal computer) (evaluation) | Business | Scott P. Gilder |
| Professional corps. can accumulate earnings despite the accumulated earnings tax. | Business | Ricky D. Burden |
| Proper classification of depreciable property produces large tax savings. | Business | Gregory T. Bryant, Elliott Kahn |
| Proposed minimum participation Regulations contain some flexibility as well as harshness. | Business | David L. Elias, Labh S. Hira |
| Proposed regulations on disparity in qualified plans issued. | Business | |
| Proposed regulations provide guidance on electing or terminating S status. (S corporations) | Business | |
| QTIPs allow marital deduction, but the price is compliance with strict rules. (qualified terminable interest property) | Business | Mark A. Segal |
| Qualified plans still offer benefits, but rules governing them are increasingly complex. | Business | Sheldon M. Geller |
| Qualified U.S. savings bonds are a viable education savings alternative. (Personal) | Business | Alan R. Sumutka |
| Qualifying for nonrecognition on transfers between spouses or as part of a divorce. | Business | Sheldon D. Pollack |
| Quarterly contributions now required from nonmultiemployer plans. (amendments to Section 412 minimum funding requirements ) | Business | |
| Real estate investment opportunities are now more appealing for qualified plans. | Business | William F. Clark |
| Regulations describe hardship withdrawals and complex nondiscrimination tests. | Business | Eva A. Rasmussen |
| Restrictions on deductions for artists eased, but substantial limits remain. (Accounting) | Business | Paul E. Broderick |
| Revisions to simplified employee pension plans increase their usefulness. | Business | John L. Dyer |
| Rules on distributions from qualified plans are supplemented. | Business | |
| Section 306 may reduce or eliminate deduction for a gift to charity. | Business | |
| Selecting the most beneficial stock option plan requires more than a crystal ball. | Business | J.W. Buckhold, Ed Beckerley |
| Service issues new safe harbor method for distributions from qualified plans. (Internal Revenue Service) | Business | |
| Should the qualified plan distribution election be allowed to expire unexercised? | Business | Miriam J. Golbert |
| Special election avoids gain on transferred partnership property from being taxed twice. | Business | Keith Horn Jr. |
| Special-use valuation of estate allowed despite interest of a nonqualified heir. | Business | |
| Strategies to avoid penalties on corporate estimated income tax payments after TAMRA. (Technical and Miscellaneous Revenue Act of 1988) | Business | Howard S. Sturm |
| Subdividers may use costs of future improvements to limit gains on sales. (Real Estate) | Business | Gail D. Pogge, Karen J. Jonas |
| Successful settlement or compromise can save taxpayers time and money. | Business | Sandra Brown Sherman, Kenneth D. Meskin |
| TAMRA adds new considerations to the choice between asset and stock acquisitions. (Technical and Miscellaneous Revenue Act of 1988 ) | Business | Joyce M. Robinson, James R. Beers |
| TAMRA continues the assault on installment reporting, but leaves choices. (Technical and Miscellaneous Revenue Act of 1988) | Business | Michael Hirschfeld |
| TAMRA significantly changes gift and estate planning for non-citizen spouses. (Technical and Miscellaneous Revenue Act of 1988) | Business | Robert T. Kelly Jr. |
| Tax benefits of trader status may be available in part for an investor. | Business | Mark A. Turner |
| Tax consequences of lease inducements can vary widely both for the landlord and the tenant. (Real Estate) | Business | Ivan Faggen, Paul D. Prescott |
| Tax-exempt income can minimize the effect of the catastrophic coverage tax. | Business | Sidney J. Baxendale, Richard E. Coppage |
| Taxpayer Bill of Rights requires more IRS disclosure and expands civil remedies. | Business | Kaplin S. Jones, Joan E. Schleef |
| Taxpayer's intent defeats last-minute attempt to switch debt to stock. | Business | |
| Tax planning for divorce covers residence sales, dependents, and payments to ex-spouse. | Business | Richard C. Gittelman |
| Tax software programs come down in price and reflect expansion of electronic filing. (Return Preparation) | Business | Robert E. Nelson, Joseph W. Langer |
| Tax strategies to avoid the limitations imposed on charitable contributions. | Business | Gerald Alvin, Jack Schroeder |
| Transfers of a family business must consider both income tax and estate tax effects. | Business | B.A. Basi, S.A. Elliott, L. Sommer, D. Hartley |
| Type and timing of partnership distributions can increase tax benefits to the partners. | Business | Nancy J. Stara |
| Wash sale rules are extended to option losses but planning can avoid the deferral. | Business | Steven Etkind |
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