| Taxation for Accountants 1993 |
| Title | Subject | Authors |
|---|
| ABC Flowcharter depicts effects of tax research. (Micrografx Inc.'s software package 'ABC Flowcharter for Microsoft Windows') (Software Review) (Computers in Tax Accounting) (Evaluation) | Business | Christopher D. Farias |
| Alternative methods for measuring a partnership interest. | Business | James R. Hamill, Richard L. Alltizer |
| A taxpayer's death triggers many filing requirements. | Business | Louis S. Harrison, John M. Janiga |
| Bargain purchase can't be changed to a stock redemption. (Corporations) | Business | |
| Benefits of trust as S shareholder may outweigh cost. | Business | Herbert F. Feldman, Steve G. Pugliese |
| Built-in gain Prop. Regs. provide planning opportunities. (Proposed Regulations) | Business | Denise B. Robeson |
| Bulk-sale value controls built-in inventory gains. (Partnerships and S Corporations) | Business | |
| Choosing between the child care credit and flexible accounts. | Business | Sidney J. Baxendale, Richard E. Coppage, Alan Attaway |
| Conditional bequest to QTIP trust approved. (qualified terminable interest property) (Estate Planning) | Business | |
| Deducting losses on the sale of a former personal residence. | Business | Cynthia E. Bird |
| Deductions and exclusions can lower education cost. | Business | Mark A. Segal |
| Definition of an innocent spouse still uncertain. | Business | Stephen Bright, Sran Hansen |
| Depreciation rules require planning for asset dispositions. | Business | Steven C. Colburn |
| Discharged debt can be passive activity income. (Accounting) | Business | |
| Disclaimed powers of appointment bar QTIP election. (qualified terminable interest property) (Estate Planning) | Business | |
| Distribution planning can reduce the tax burden on IRAs. (investment retirement accounts) | Business | Susan W. Eldridge |
| Dividing a family business may prevent estate tax deferral. | Business | Kenneth C. Miller |
| Divorce involves many income and estate tax areas. | Business | Dan J. Hall, Amy K. Johnson |
| Employers of domestics face many filing and withholding rules. | Business | Scott E. Grimes, Marilyn K. Wiggam |
| Exec-Amort can simplify OID calculations. (original issue discount) (Software Review) (Computers in Tax Accounting) (Evaluation) | Business | Christopher D. Farias |
| Expanded relief available to make many elections. | Business | Jane C. Bergner |
| Final Regs. limit S corp. passive investment income. (IRS final Regulations) (Partnerships and S Corporations) | Business | |
| Fringe benefit notice dropped in final Regs. (regulations) (Compensation and Qualified Plans) | Business | |
| Furnishing advice may subject practitioners to preparer penalties. | Business | Sandra K. Miller |
| Gifts to minors can reduce estate, but require choices. | Business | Barbara B. Ferguson, William R. Mureiko |
| High court narrows availability of home office deduction. (Personal) | Business | |
| Home office deductions restricted by Supreme Court. | Business | Robert T. Kelly Jr. |
| How ESOPs can be used to dispose of a closely held business. (employee stock ownership plans) | Business | Kurt J. Smidansky |
| How IRS will audit for prohibited transactions. (Compensation and Qualified Plans) | Business | |
| Inactive Corp. could not deduct officer's salary. (Corporations) | Business | |
| Innovative IRS programs may prevent qualified plan disqualification. (Internal Revenue Service) | Business | David Mustone |
| Intangibles can be depreciated, says Supreme Court. (Accounting) | Business | |
| Intrafamily transfers may lessen estate and gift tax liability. | Business | Bart Basi |
| Life insurance trusts offer tax savings and liquidity. | Business | Jon J. Gallo |
| Limited liability companies: a new business form? | Business | Louis A. Mezzullo |
| Living trusts may provide tax benefits. | Business | Joseph R. Pozzuolo, Audrey Mittleman |
| Loan guaranty to protect investment was nonbusiness bad debt. (Corporations) | Business | |
| Loss on sale of residence has tax saving implications. | Business | Richard M. Walter, Mary Sue Gately, Mark M. Higgins |
| Lotus Notes allows many practitioners to share documents. (Software Review) (Computers in Tax Accounting) (Evaluation) | Business | Christopher P. McConnell |
| Maximizing basis when guaranteeing an S corporation's debt. | Business | John R. Dorocak |
| Minimizing NOL limitations after an ownership change. (net operating losses) | Business | N. Beaumont Beard |
| New rules conform S corp. and partnership income. (Accounting) | Business | |
| Nonqualified plans offer advantages to S corporations. | Business | Albert L. Grasso |
| Not all heirs need consent to special-use election. (Estate Planning) | Business | |
| Not all transfers of marital property in a divorce are tax-free. | Business | Robert S. Mintz |
| Obtaining advice from IRS is costly and may not be needed. | Business | Arthur D. Cassill, Susan E. Anderson |
| Officer's sideline was not a trade or business. (Accounting) | Business | |
| Option attribution rules are narrowed by Proposed Regs. (Corporations) | Business | |
| Oral agreement creates a valid partnership. (Partnerships and S Corporations) | Business | |
| Overpaid mortgage interest refunds are usually taxable. | Business | Glenn M. Shimabuku |
| Partnership debt reduction need not result in income. | Business | Stephen P. Milner, William Goddard |
| Payments under stock agreement were sales proceeds. (Corporations) | Business | |
| Payments were subject to excess parachute tax. (Compensation and Qualified Plans) | Business | |
| Plan loan repayments may be rolled over. (Compensation and Qualified Plans) | Business | |
| Post-mortem transfers of pension plans offer opportunities. | Business | Howard M. Esterces |
| Prenuptial pact did not waive survivor benefit. (Compensation and Qualified Plans) | Business | |
| Proposed Regs. on bankruptcy exception to NOL liminitations. (net operating loss) (Corporations) | Business | |
| Prop. Regs. show how to allocate gain to partners. (proposed regulations) (Partnerships and S Corporations) | Business | |
| Punitive damages for personal injury are excludable. (Personal) | Business | |
| Qualified plans face new rollover and withholding rules. | Business | Kenneth S. Greenberg, Andrew L. Oringer |
| Service warranty income and expense can be prorated. (Accounting) | Business | |
| Shareholder's return starts S corporation assessment period. | Business | Richard Gore, Robert J. Lauer |
| Stock distributions by partnership can result in gain. (Corporations) | Business | |
| Tax-effective ways to cut retirees' health care costs. | Business | Brian Dougherty |
| Tax effects of boot in corporate reorgs. can be controlled. | Business | Howard S. Sturm |
| Taxpayers may benefit from early changes of accounting method. | Business | David A. Cooper, Lawrence E. Swartwood |
| Using the CCH Access CD-ROM for tax research. (Computers in Tax Accounting) | Business | Christopher P. McConnell |
| What determines that an activity is a "trade or business"? | Business | Susan G. Weihrich, Anne L. Christensen |
| When are partnership allocations binding on the partners? | Business | Robert J. Crnkovich |
| When do limited partnerships lack corporate features? (Partnerships and S Corporations) | Business | |
| When is adjustment due to partners' retirement made? (Partnerships and S Corporations) | Business | |
| When will a tax modification be a taxable event? (Accounting) | Business | |
| When will the IRS allow re-election of S corporation status? (Internal Revenue Service) | Business | Stuart Duhl, Scott Golant |
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