| Taxation for Accountants 1995 |
| Title | Subject | Authors |
|---|
| Accountable plans can cut the tax on reimbursements. | Business | Richard Gore, Jack R. Petralia Jr. |
| Anti-abuse reg. confuses and clarifies. (partnership taxation) | Business | Avi O. Liveson |
| Anti-churning rules restrict deductions for intangibles. | Business | Matthew A. Melone |
| Attempt to avoid tax on repaying loan backfires.(Compensation and Qualified Plans) | Business | |
| Bond given for partnership interest is an exchange.(Partnerships, S Corporations, & LCCs) | Business | |
| Bondholders not group triggering parachute. (Compensation and Qualified Plans) | Business | |
| Charitable substantiation rules waived for 1994.(Estate Planning) | Business | |
| Child in another's house taxpayer's dependent.(Personal) | Business | |
| Choosing the form of business for professionals. | Business | Donald P. Samelson, Gary M. Cavett, James W. Clifton |
| CLR Professional Software makes depreciation easier. (Software Review) (Computers in Tax Accounting) (Evaluation) | Business | David A. Shalit |
| Common for preferred exchange not taxable.(Corporations) | Business | |
| Compensation paid PSC shareholders subject to scrutiny. (personal service corporations) | Business | Craig J. Langstraat, Susan Courson-Smith |
| Comprehensive IRS collections data on CCH Tax Assistant.(Computers in Tax Accounting) (Software Review) | Business | David A. Shalit |
| Consents signed by TMP under investigation. | Business | |
| Cooperative shares are not a home for 280A purposes.(Personal) | Business | |
| CORPTax and CORPFact offer integrated solution.(Computers in Tax Accounting) (Software Review) | Business | Girard M. Healy Jr., Anne Giffels |
| Debt assumption does not always increase basis. | Business | |
| Debt cancellation not deductible as deferred comp.(Compensation and Qualified Plans) | Business | |
| Deduction for stock redemption loan fees is unsettled. | Business | Randy Gardner, Mary L. Baalmann |
| Delinquent alimony taxable to decedent's heirs. | Business | |
| Disabled beneficiaries present unique estate planning problems. | Business | Brenda J. Rediess-Hoosein |
| Elect to amortize nondeductible start-up expenses. | Business | Michael S. Paul |
| Excess assessments taxable to condo management co.(Real Estate) | Business | |
| Excess refund stops interest on overpayment. (Practicing Before the IRS) | Business | A. Breault, K.M. Kess, D.H. Ager |
| Expensing election offers tax savings for small businesses. | Business | Alan D. Campbell |
| Fees to forestall hostile takeover are not deductible.(Corporations) | Business | |
| Filing separately can provide tax savings for many couples. | Business | Randy Gardner, Brett J. Long |
| Final Regs. issued on capitalizing production interest. | Business | |
| Form 4868 does not start limitations period.(Practicing Before the IRS) | Business | |
| Gain on foreclosure sales of realty need not be recognized. | Business | Edward J. Schnee |
| Heirs may face open-ended liability. | Business | Walter D. Schwidetzky |
| How early adoption of SFAS on taxes affects financials. (Statement of Financial Accounting Standards No. 109 'Accounting for Income Taxes') | Business | Louis Braiotta Jr. |
| Installment reporting offers savings through tax deferral. | Business | Steven C. Thompson, Stephen J. White |
| Insurance rebate nets term benefit and whole life tax.(Personal) | Business | |
| IRA benefits endangered by penalty exposure. (individual retirement accounts) | Business | Ira S. Greenberg |
| IRS cannot recover erroneous refund with wrong power.(Practicing Before the IRS) | Business | A. Breault, D.H. Ager, B.K. Gribens |
| IRS integrates nonrecourse debt and 704(c) regs.(Partnerships, S Corporations, & LLCs) | Business | |
| IRS requires contractor to use inventories.(Accounting) | Business | |
| 'Late' statement on accumulations still can be effective.(Corporations) | Business | |
| Law practice not a hobby. | Business | |
| Mailing is filing only if proof of mailing is incontrovertible. | Business | Kenneth H. Ryesky |
| Making up for low-pay years was reasonable. | Business | |
| Malpractice claims more likely in certain tax areas. | Business | Gary Miller, William Donnelly |
| Marital deduction not allowed for settlement payment.(Estate Planning) | Business | |
| Marriage and divorce complicate exclusion for sale of home. | Business | John C. Zimmerman, Jim Swayze |
| Medical group mergers require plan restructure. | Business | Robert Mand, Kenneth Marblestone |
| No charitable deduction for promise to give.(Estate Planning) | Business | |
| No legal separation needed for head of household status. | Business | |
| Nonqualified plans can avoid limits on deferred comp. (compensation) | Business | Randy Gardner, Lucia Jones |
| Non-vested options not income at grant - Reg. valid. (Reg.1.83-7b)(Compensation and Qualified Plans) | Business | |
| Not all domestic relations orders satisfy QDRO rules. (qualified domestic relations order) | Business | Paul L. Behling |
| OID is income even if it will not be collected.(Accounting) | Business | |
| Only TMP can extend limitations period. (tax matters partner)(Practicing Before the IRS) | Business | |
| Planning can reduce out-of-bankruptcy workout tax cost. | Business | Iris June Brown |
| Planning strategies for inherited IRA withdrawals. (independent retirement account) | Business | George Frankel |
| Practical tips on preparing for and dealing with the IRS. | Business | Steven H. Klein |
| Prop. Regs. do not relieve real estate problems with PAL. | Business | Michael K. Carnevale |
| Recent trend expands deductions for cleanup costs. | Business | Craig J. Langstraat, Steven A. Harrast |
| Record retention needed to avoid tax redeterminations. | Business | Tim Krumwiede, Raymond A. Zimmermann, Patricia Eason |
| Redemption qualified with 15-year note. (Corporations) | Business | |
| Residential mortgage points are now easier to deduct. (includes related articlle) | Business | Annette Hebble, Ramon Fernandez |
| Resignation does not bar TMP designation. (tax matters partner) (Partnerships, S Corporations & LLCs) | Business | |
| Restoration to plan for derivatives losses not 415(c) addition.(Compensation and Qualified Plans) | Business | |
| Retirement alone does not change intent.(Real Estate) | Business | |
| Retirement costs both departing and remaining partners. | Business | Cynthia Dahl Pope, Raymond A. Zimmerman, Larry Tunnell |
| Retirement plan rules supersede premarital contract. | Business | Bart A. Basi, Ed Bodnam |
| Sale to shareholder disguised transfer to children.(Estate Planning) | Business | |
| Self-employment tax rules may exclude some LLC members. (limited liability companies) | Business | William E. Sider |
| Service's "final" words. (IRS regulations)(Tax Newsline) | Business | |
| Settlement agreement does not bar all claims for refund.(Partnerships, S Corporations, & LCCs) | Business | |
| Shifting income back to the present year can be beneficial. | Business | Douglas R. Holm |
| Should owners of a growing business make an S election? | Business | Larry Kreiser, John Domonkos |
| Some divorce-related stock redemptions cause unintended tax. | Business | Jim Swayze, Gerald E. Whittenburg |
| Special rules for electronic retention of tax records. | Business | Tim Krumwiede, Saeed J. Roohani, Raymond Zimmerman |
| Stock included in estate despite FMV sale of remainder (fair market value)(Estate Planning) | Business | |
| Substantiation helps avoid accumulated earnings tax. | Business | Gary L. Maydew |
| Successor partner's interest affected by IRD. (in respect of a decedent) | Business | James A. Fellows, Michael A. Yuhas |
| Tax planning strategies for older taxpayers. | Business | Larry R. Garrison |
| Temporary work location definition still unclear. | Business | Robert L. Gardner, William N. Kulsrud |
| Tentative return does not start time limit. | Business | |
| The use of property does not bar gain nonrecognition. | Business | Kneave Riggall |
| Timeshare rental not sheltered by PAL exception. (passive loss)(Real Estate) | Business | |
| Uncashed checks may forfeit transfer tax benefits. | Business | Mark A. Segal |
| UNICAP rules are complicated, but opportunities exist. (uniform capitalization) | Business | Matthew A. Melone |
| UNICAP rules for changed status as small reseller. (uniform capitalization)(Accounting) | Business | |
| Unremitted payroll taxes can result in personal liability. | Business | Royce E. Chaffin |
| Use of PC by athlete still fails to pass Tax Court muster. (professional corporations) (Compensation and Qualified Plans) | Business | |
| Valuation discounts are available in an estate plan. | Business | James C. Cavanaugh |
| Valuation discounts: what is required? | Business | Matthew Ressegieu |
| VITA tax assistance is a de minimis fringe. (Volunteer Income Tax Assistance) (Compensation and Qualified Plans) | Business | |
| Voluntary waiver of rent does not avoid taxation.(Accounting) | Business | |
| Wide limits on reinvesting disaster insurance proceeds.(Personal) | Business | |
| Withholding not required on in-kind compensation.(Compensation and Qualified Plans) | Business | |
| WizRule for Windows revolutionizes database management.(Computers in Tax Accounting) | Business | Harold C. Gellis |
| Workout or bankruptcy's effects depend on entity. | Business | David S. Zeidman |
| Worldwide Web is the latest source of tax information. (includes glossary of terms) | Business | Dennis R. Schmidt, William F. Yancey, Roxanne M. Spindle, Richard J. Coppins |
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