| Taxation for Accountants 1992 |
| Title | Subject | Authors |
|---|
| Accrual taxpayers face tough economic performance rules. | Business | Scott E. Grimes, Marilyn K. Wiggam |
| Accumulation provision no bar to QTIP deduction. (qualified terminable interest property) (Estate Planning) | Business | |
| Accuracy and preparer penalties are strict under new regs. | Business | Alan L. Frank, M. Susan Stiner |
| Age-weighted profit sharing reduces plan costs. | Business | Pamela D. Perdue |
| Agreement made, taxpayer lessee, not owner. (Real Estate) | Business | |
| Agreement to pay expenses does not offset payments. (Estate Planning) | Business | |
| Allocations of partner nonrecourse deductions limited by final Regs. (TD 8385) | Business | Herman Spence III |
| Asbestos removal expenses must be capitalized. (Corporations) | Business | |
| Asset sales come under tighter scrutiny by IRS. | Business | Howard S. Sturm |
| Avoiding penalties when there is a disclosure dispute. (disclosure in tax return preparations) | Business | James M. McCarten |
| Basis of inherited property is not always date of death value. | Business | William M. Dougherty |
| Below-market loans, save interest, but not taxes. | Business | Kenneth M. Rem, Christopher R. Sliva |
| Borrowed funds do not always increase amounts at risk. | Business | Joseph R. Oliver |
| Buy-sell agreements need not restrict corporate carryovers. | Business | Harry Kramer |
| Cash rental triggers special-use recapture. (Estate Planning) | Business | |
| Charitable remainder trust can't hold S corp. stock. (subchapter S corporation) (Partnerships and S Corporations) | Business | |
| Circuits disagree as to shareholder limitation periods. (Partnerships & S Corporations) | Business | |
| Conditional support was not alimony. (tax non-deductability of child support) (Personal) | Business | |
| Consent extends period for S corp. items. (subchapter S corporation) | Business | |
| Cost of giving ownership interests can be minimized. | Business | Lawrence S. Chane |
| Cross-purchase agreements retain their advantages. | Business | John J. Bowe |
| Death starts property disclaimer period. (Estate Planning) | Business | |
| Definitions of personal service corporations vary. (includes checklist of areas of concern to personal service corporations) | Business | Mary Anne Ward, Darlene Smith |
| Disclaiming a fiduciary power may save an estate plan. | Business | Richard W. Harris, Donald T. Williamson |
| Disguised sale rules eased by final Regulations. | Business | Scott E. Grimes, Marilyn K. Wiggam, Lane E. Risser |
| Estate can be ended by IRS if it continues too long. | Business | Andrew D. Frieze, Edward J. Neville III |
| Excess beneficiary involvement can cost trust its tax status. | Business | Carl Radom, Michael Yuhas |
| Exclusion for home still a boon to those over 55. | Business | John H. Wilguess |
| Exempt religous organizations have strict limits. | Business | Thomas O. Kotouc, Wendell R. Bird |
| Final cash transaction reporting Regs. (regulations for information returns for cash received in business) (Accounting) | Business | |
| Final regs. on Chapter 14 simplify valuation rules. (transfer of equity interests to family members and the valuation of retained rights) | Business | David S. Rhine |
| Finding the best compensation plans for key executives. (includes related article) | Business | Michael S. Melbinger, Alan J. Hawksley |
| Golden parachutes remain popular despite strict rules. | Business | Charles F. Feldman |
| Guidelines issued on spinning off controlled corps. (corporations) | Business | |
| High court defines nontaxable order "solicitation." (Corporations) | Business | |
| How practitioners rate tax software packages. (Software Review) | Business | James N. Calvin, W. Kealon Drake, Dan Jensen, Lawrence S. Goldberg, Sheila L. Stivers, Jerry Kling, Mark T. Bakko, William B. Smith, Michael J. Domecus, Stephen E. Hartwell, William Kemper, Pat Romero, Mark A. Patten, Carolyn Wynne, William Komninos, Marc Hamilton, Bernard Prabucki, David Bledsoe |
| How the IRS reconstructs income without records. (Internal Revenue Service) | Business | Ray A. Knight, Lee G. Knight |
| How to avoid income on employee reimbursements. | Business | Ray A. Knight, Lee G. Knight |
| How to preserve a bankrupt corporation's NOL. (net operating loss) | Business | Babcock MacLean |
| In-house packages continue to stress electronic filing. | Business | Robert E. Nelson, Joseph W. Langer |
| IRS allows good faith compliance with plan rules. (Compensation and Qualified Plans) | Business | |
| IRS can't include barred income as accounting change. (Accounting) | Business | |
| IRS must return copies of records made after request. (Practicing Before the IRS) | Business | Kenneth M. Kess, Arthur Breault, Evelyn C. Kaupp |
| IRS valuation methods lag behind business practice. | Business | R. James Alerding Jr. |
| Lack of attribution causes redemption to be dividend. (Corporations) | Business | |
| Legal title not necessary for rollover. (residential property) (Real Estate) | Business | |
| Life benefits from insurance may be taxable. | Business | Kathryn D. Sullivan, Joann Canning |
| Marital deduction: less to spouse may reduce overall tax. | Business | O. Clyde Hardman, Lester Mischke |
| Marital dissolution can significantly affect tax situation of the parties. | Business | Brian R. Greenstein, Linda Johnson |
| Marital dissolution presents planning opportunities. | Business | David Schmudde |
| Meal money may be a taxable fringe benefit. (Compensation and Qualified Plans) | Business | |
| Minimizing taxes on retirement plan distributions. | Business | Arlene Hibschweiler, Christine P. Andrews |
| Mortgage not part of amount realized on foreclosure. (Real Estate) | Business | |
| New regs. on S corp. adjustments adopt separate basis rules. (subchapter S corporations) | Business | Richard Gore |
| New rules require more interest to be capitalized. (Sec. 263A/f~ of the Tax Reform Act of 1986) | Business | Denise B. Robeson |
| New safe harbors for separate plan coverage. | Business | Barbara Josefowicz, Ronald C. Berman |
| Nondiscrimination Regs., now final, add safe harbors. (regulations for qualified benefit plans) | Business | Andrew E. Zuckerman, Bruce Gardner |
| Officers must use unrestricted funds to pay withholding. (Compensation and Qualified Plans) | Business | |
| One-class-of-stock regs. made final with few changes. (Partnerships & S Corporations) | Business | |
| Owners can avoid dividends on sales of bailout stock. | Business | Steven C. Thompson, Stephen J. White |
| Parties' implied intent negates transfer of home. | Business | |
| Partners can control tax effects of retirement payouts. | Business | Jerome Mauer |
| Partnership interests were compensation. (Partnerships and S Corporations) | Business | |
| Partnership may change to LLC tax free. (conversion of a general partnership into a limited liabilty company) (Partnerships and S Corporations) | Business | |
| Passive investment income limited in new S corp. regs. (Partnerships & S Corporations) | Business | |
| Payments for political post not deductible. (Accounting) | Business | |
| Permission to change method revoked on audit of return. (Accounting) | Business | |
| Plan changes no longer subject to phase-in rule. (Compensation and Qualified Plans) | Business | |
| Post-death contingency bars QTIP treatment. (qualified terminable interest property) (Estate Planning) | Business | |
| Post-death IRA distribution plan may include QTIP. (individual retirement account; qualified terminable interest property) | Business | Joyce A. Rolfes |
| Proposed regs. ease employment tax deposit rules. (Compensation and Qualified Plans) | Business | |
| Proposed regulations ease determination of activity for PAL rules. (passive acitivity losses) | Business | Timothy M. Larason |
| Qualifying for head of household status is getting harder. | Business | Julia K. Brazelton |
| Reallocating income can minimize tax for self-employeds. | Business | Clair Nixon |
| Reasonable cause can be a penalty defense - but what is it? | Business | William Kenny, Larry Jaffe |
| Recordkeeping rules eased for home day care providers. | Business | |
| Refinancing a home mortgage may have adverse tax costs. | Business | Norman L. Eule, Michael B. Richman |
| REITs again are popular, in part for tax advantages. (real estate investment trusts) | Business | Stuart L. Bell |
| Reliance on professionals may be a penalty defense. | Business | George Weinstein |
| Replacing property that is converted can defer taxable gains. | Business | Melvin Marder, Calvin Engler |
| Researching revenue rulings and private letter rulings on disk. (Software Review) (Computers in Tax Accounting) (Evaluation) | Business | Christopher D. Farias |
| Residence GRITs still offer estate tax savings. (qualified personal residence trust) | Business | Howard M. Esterces |
| Responsible person and lender penalty were overlapping. (Practicing Before the IRS) | Business | A. Breault, E.C. Kaupp, K.M. Kess |
| Restructuring debt may have negative impact. | Business | Peter R. Woolf, Gary M. Reach |
| Rewarding executives with stock and stock-value arrangements. | Business | Michael S. Melbinger, Alan J. Hawksley |
| Rules for getting consent to change methods eased. (accounting methods) (Accounting) | Business | |
| Rules for transfer of excess assets to health plans. (Compensation and Qualified Plans) | Business | |
| Safe harbors, ease of use, encourage deferred exchanges. | Business | Kenneth E. Thompson |
| Salary reduction SEPs can be a low-cost employee benefit. (simplified employee pensions) | Business | Joseph Semo |
| Sale, repurchase not a financing arrangement. (Real Estate) | Business | |
| S corp. debt workouts can preserve shareholders' losses. (subchapter S corporations) | Business | Bruce R. Mathias |
| S corp. stock plans need not violate one-class-of-stock rules. (subchapter S corporations) | Business | Gregory A. Porcaro |
| Self-employment tax not reduced by tax-motivated "gift." (Compensation and Qualified Plans) | Business | |
| Self-insured medical plans can provide benefits for owners. | Business | John F. Kolling |
| Separating partners by risk has economic effect. (Partnerships and S Corporations) | Business | |
| Should a tax practice be reviewed by peers? | Business | Robert M. Pielech |
| SLOB regulations are made final. (separate lines of business) (Compensation and Qualified Plans) | Business | |
| Some fringes are still free to S corporation owner-employees. (subchapter S corporations) | Business | Norman L. Eule, David Mustone |
| Spreadsheet allows making the best choices in an FSA. (flexible spending accounts) (Computers in Tax Accounting) | Business | Sidney J. Baxendale, Richard E. Coppage, Alan Attaway |
| Steps that will maximize the dependent care credit. | Business | Harold Goedde |
| Steps to reduce tax and penalties on nonfilers. | Business | David S. Grossman, Robert M. McCallum |
| Steps to take when a partnership is being audited. (includes checklists on the partnership examination process and the partnership audit appeals process) | Business | Larry J. Soukup |
| Stock appreciation rights offer flexibility, benefits. | Business | Brenda J. Rediess-Hoosein, Kenneth S. Apfel |
| Stock sales to employees did not have to be reported. | Business | |
| Tax attributes need not be lost in mergers and acquisitions. | Business | Howard Davidoff |
| Tax effects may decide fate of troubled real estate. | Business | Thomas C. Hermanson |
| Tax-free exchanges allowed for annuity contracts. | Business | |
| Tax procedure considerations in Chapter 11 reorgs. (bankruptcy reorganizations) | Business | Kenneth N. Klee, Mark S. Wallace |
| Tax treatment of takeover expenses remains unresolved. | Business | Susan Jacobini |
| Transfer of notes to qualified plan was prohibited (Compensation and Qualified Plans) | Business | |
| Transportation fringe benefit rules eased. (Compensation and Qualified Plans) | Business | |
| Treatment of entity items that become non-entity items. (Partnerships and S Corporations) | Business | |
| Use of operating cycle formula may avoid earnings tax. | Business | James G. Bond, William W. Grigsby |
| Using software to keep track of due dates. (Software Review) (Computers in Tax Accounting) (Evaluation) | Business | Christopher D. Farias |
| Using spreadsheet-based tax return preparation software. (Computers in Tax Accounting) | Business | Christopher P. McConnell |
| What to look for in in-house tax return software. | Business | James W. Packer |
| When small business stock losses can be ordinary. | Business | John C. Zimmerman |
| Worker status test unchanged by Supreme Court. (classification of workers as employees or independent contractors) | Business | Kenneth M. Horwitz |
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