| Taxation for Accountants 1991 |
| Title | Subject | Authors |
|---|
| 401(k) plans still flexible despite antibias rules. | Business | Kenneth S. Apfel, Peter M. Tuttman |
| Abandoning partnership interest produces a loss. (Accounting) | Business | |
| Accuracy and preparer penalty prop. regs. aimed at practitioners. (IRS Proposed Regulations) (Practicing Before the IRS) | Business | A. Breault, E.C. Kaupp, K.M. Kess |
| Accurate withholding can save money (and aggravation.) | Business | Doug Thorburn |
| Affiliated groups get few breaks in new regs. (Internal Revenue Code regulations) | Business | Ross S. Friedman, P. Anthony Nissley |
| A gift from a tax debtor may have a tax price tag. (Section 6901 of the Internal Revenue Code) | Business | Alan L. Frank, Michael S. Paul |
| Allocating purchase price to assets regains importance. | Business | Darlene A. Smith, Patrick Hennessee, Clifford Hutton |
| Amounts paid to PSCs were not taxed to owners. (personal service corporations)(Accounting) | Business | |
| AMT can reduce (or eliminate) benefits of charitable gifts. (alternative minimum tax) | Business | Stephen J. Klarquist |
| Avoiding gain when mortgage payments cannot be made. | Business | Richard M. Plutzer |
| Bankruptcy order could disqualify plan. (Compensation & Qualified Plans) | Business | |
| Borrowing may not be the best way to finance investments. | Business | G.E. Whittenburg, N.S. Solomon, N. Oestreich |
| Canceled debt need not result in taxable income. | Business | Stephen J. White |
| Can IRS revalue a gift after statute has run on gifts? | Business | John H. Skarbnik |
| Capitalization of production interest rules. (Accounting) | Business | |
| Chapter 14 comes into sharper (and harsher) focus in prop. regs. (Proposed Regulations published by the IRS) | Business | David S. Rhine |
| Charitable trusts are an alternative to qualified plans. | Business | Joseph R. Breen, Theodore G. Gertz, David W. Nyberg |
| Choices in LIFO pooling can affect tax and book results. (last-in, first-out) | Business | James C. Lampe, Robert C. Ricketts |
| Compensation planning in the family corporation. | Business | James R. Hamill, Karla J. Caraway |
| Credit approach taken in new estate freeze regs. (Estate Planning) | Business | |
| Damages from age discrimination suit are excludable. (Personal) | Business | |
| Debt restructure more likely to result in recognized income. | Business | Moshe Metzger |
| Deferred exchanges easier to set up under final regs. (tax regulations concerning deferred like-kind exchanges) | Business | Richard M. Lipton |
| Disclosure can avoid many accuracy and preparer penalties. | Business | Dennis R. Schmidt, Thomas C. Pearson |
| Divisive reorgs. must tread more softly after RRA '90. (Revenue Reconciliation Act of 1990)(includes related article on taxation of distributions of controlled corporation stock) | Business | Howard S. Sturm |
| DOL settlement doesn't preclude IRS penalties. (Department of Labor) (Compensation and Qualified Plans) | Business | |
| Employers can control tax effects of relocation plans. | Business | Amy E. Dunbar |
| Estate programs make updating estate plans easier. (Software Review) (Computers in Tax Accounting) (evaluation) | Business | Michael D. Koppel |
| Estates and trusts file the same return, but use different rules. | Business | Louis S. Harrison |
| Excess plan assets can pay retiree benefits. | Business | Michael S. Melbinger, Marianne W. Culver |
| Exclusion still available for deductible education. | Business | Patricia Pauley |
| Exempt status requires the right purpose. (IRS increases scrutiny of organizations applying for tax-exempt status) | Business | Joseph T. Kastantin, John C. Gardner |
| Failure to follow plans shows lack of profit motive. | Business | |
| Fewer batch firms, but expanded services available. (annual survey of computerized services for tax practitioners) | Business | |
| Final regs. issued on like-kind property exchanges. (IRS Regulations) (Accounting) | Business | |
| Giving partnership interest for services may be costly. | Business | John Schmalz, Robert J. Crnkovich, Rhoda Bolton |
| Grantor trusts are now useful planning tools. (estate planning) | Business | Thomas W. Abendroth |
| Harsh new regs. may terminate many S elections. (IRS's proposed S corporation regulations) | Business | Theodore B. Stone, Gary J. Gayer |
| How to establish separate lines of business. | Business | Andrew E. Zuckerman, Julie A. Roehrick |
| How to maximize basis when an S corp. borrows cash. (subchapter S corporations) | Business | Paul A. Bendik, Anthony E. Schweier |
| In bankruptcy planning consider federal and state law. | Business | Elmer Dean Martin III |
| Income tax considerations of buy-sell agreements. | Business | John R. Jones Jr., Robert W. Fisher |
| Increased flexibility for 401(k) and 401(m) plans in final regs. | Business | James D. Fife |
| Independent contractor status denied. (Accounting) | Business | |
| IRS has broad power to find payroll tax responsibility. | Business | Joseph S. Merrill |
| Is it getting harder for a spouse to be innocent? (culpability for income tax errors) | Business | Jerome S. Horvitz, Randall K. Serret |
| Keeping independent contractors from being reclassified. | Business | Stuart Duhl, Donna M. Shaw |
| Leasing employees may ease benefit compliance. (includes related article) | Business | Eric Jay Selter |
| Limited liability companies are increasingly popular. | Business | Ronold P. Platner |
| Loan programs enhance the appeal of qualified plans. (participant loan programs) | Business | John M Wolff Jr. |
| Many tax-free fringe benefits are still available. | Business | Susan Katz Hoffman, Deborah Lerner |
| Maximizing pre-change losses after a corporate sale. | Business | Thomas A. Merritt |
| More courts say back pay for bias can be excluded. | Business | |
| New estate freeze approach uses old valuation rules. | Business | Matthew M. Monippallil |
| Nondischargeable taxes may argue against a bankruptcy. | Business | Priscilla Carter |
| Partial innocent spouse relief is possible. (Personal) | Business | |
| Partnership debt restructurings can vary in tax results. (includes related article) | Business | A. Clayton Perfall, Sharon L. Putaro |
| Partnerships can survive the bankruptcy of a general partner. | Business | Kenneth M. Horwitz |
| Plans for tax exempts have added burdens and choices. | Business | Robert L. Abramowitz |
| Plans must be amended to avoid age discrimination. (pension and profit-sharing plans) | Business | Ray A. Knight, Lee G. Knight |
| Premiums paid to wholly owned subs are deductible. (parent company payments to insurance subsidiaries) | Business | |
| Preparing for an estate tax examination. | Business | Dennis R. Schmidt, Thomas C. Pearson |
| Prop. Regs. discuss disguised sales. (IRS' proposed regulations) (S Corporations and Partnerships) | Business | |
| Prop. regs. ease partnership liability rules. (proposed regulations by the IRS) | Business | |
| Prop. regs. limit net operating losses in controlled groups. (IRS Proposed Regulations) | Business | Ross S. Friedman, P. Anthony Nissley |
| Prop. regs. try to separate sales from contributions. (IRS Proposed Regulations) | Business | Herbert F. Feldman, Paul H. Wilner |
| PTPs may combine the best of corporate and partnership worlds. (publicly traded partnerships) | Business | Steven C. Thompson |
| Purchase, use, and sale of home all can result in tax benefits. | Business | Gary G. Johnson, William M. Felty Jr. |
| Real estate reporting expanded by new regs. (Internal Revenue Code regulations) | Business | Michael A. Shields, Kaplin S. Jones |
| Receiving a partnership profits interest for services is not (always) taxable. | Business | Robert J. Crnkovich, John G. Schmalz, Deborah J. Pflieger |
| Recharacterization rules for self-charged interest. (Accounting) | Business | |
| Restructuring plans to ensure continuing benefits. | Business | Stan Hansen, Stephen Bright |
| Rules on hostile takeover expenses are tightened. | Business | |
| Sale/leaseback fails sham test. | Business | |
| Sale of a house in trust for Medicaid planning. | Business | John J. Bowe |
| S corporations allow flexibility in dealing with passive activities. | Business | Todd A. Behm |
| Self-charged interest proposed regs. benefit taxpayers. (IRS Proposed Regulations governing use of pass-through entities) | Business | Paul A. Speaker, Barbara A. Whiting, Margaret P. Amsden |
| Setting salaries for S corporation shareholders. (small business corporations) | Business | Jack Robison, Richard S. Mark |
| Several choices for excess plan contributions. (Compensation & Qualified Plans) | Business | |
| Single class of stock rules eased in new regs. | Business | Timothy D. Hernly |
| Software dominance increases in return preparation. | Business | Robert E. Nelson, Joseph W. Langer |
| S status is less advantageous after RRA '90. (Revenue Reconciliation Act of 1990) | Business | Bruce Bernard |
| Tax matters partner not only one who can challenge IRS. (includes related articles) | Business | Ray A. Knight, Lee G. Knight |
| Tax planning when a client separates from or divorces a spouse. | Business | Jordon Rosen |
| Tax research is easier with an electronic library. (Software Review) (evaluation) | Business | Michael D. Koppel |
| Terminating part or all of an S corp.'s business. (subchapter S corporations) | Business | Michael Schlesinger |
| The sale-for-resale exemption can lower state taxes. | Business | Timothy J. Higgins |
| Timing estate distributions to lower income taxes. (includes related article) | Business | Barbara B. Ferguson |
| Utility of Crummey trusts expanded by new decision. | Business | Matthew V. Ressegieu |
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