| Taxation for Accountants 1996 |
| Title | Subject | Authors |
|---|
| Accounting methods determine timing of income and deduction. (rent-to-own companies) | Business | Richard Gore, Hugh Pforsich |
| Applying safe haven relief from employment taxes. | Business | Ronald S. Ross |
| Attorney's fees awarded for Service's unjustified position. | Business | |
| Avoiding the tax bite in converting to an LLC. (limited liability company) | Business | Paul Erickson, Buddy J. Sanders |
| Bankruptcy filing discharges only some taxes. | Business | Alan L. Frank, Jill S. Brodie |
| Bases also reduced by in-kind gift to charity.(Partnerships, S Corporations, & LLCs) | Business | |
| Business cessation overrides ten-year method change. | Business | |
| 'Buying down' may benefit some home sellers despite tax. | Business | Peter J. Westort |
| Change in market conditions negatives recent appraisal. | Business | |
| Circuits remain divided over the mailbox rule.(Practicing Before the IRS) | Business | A. Breault, D.H. Ager, B.K. Gribens |
| Contingent-payment debts covered by new regs.(Accounting) | Business | |
| Court cannot hear late petition - even if taxpayer lacked notice. | Business | |
| Deduction choice for uninsured bank deposit loss. | Business | Bruce M. Bird, Gene Poindexter |
| Deferral election limited to active business assets. | Business | |
| Deferred like-kind exchanges in 20 easy steps. | Business | Michael J. Nathanson |
| Dentist with hand impairment was not totally disabled. | Business | |
| Disclaimer requires more than intent to be effective. | Business | |
| Dividends-received deduction.(CPA Tax Questions) | Business | Israel Blumenfrucht |
| Donee liability ate gift after donor extended time.(Estate Planning) | Business | |
| Electing to divide bankruptcy year can save tax.(Personal) | Business | |
| Electronic recordkeeping allowed.(Practicing Before the IRS) | Business | |
| Employment status questions can arise for accountants. | Business | Joseph L. Morris |
| Estate freeze rules affect partnership valuation discounts. | Business | James T. Budyak |
| Estate planning for IRA and qualified plan distributions. (individual retirement account) | Business | Kenneth A. Hansen |
| Extension to assess survived bankruptcy.(Practicing Before the IRS) | Business | |
| Family tax planning with shared equity financing setups. | Business | John David Zook |
| FICA prop. regs. for nonqualified deferred compensation. (proposed regulations on Federal Insurance Contributions Act) | Business | Andrew E. Zuckerman, Marjorie N. Taylor, Gerald E. Cole |
| Final Regs. explain $1 million cap on execs' compensation.(Compensation and Qualified Plans) | Business | |
| Finals regs. explain $1 million cap on compensation. | Business | Jeffrey A. Lieberman, Andrew L. Oringer, Victoria Scotto |
| Form sent to wrong division ineffective.(Practicing Before the IRS) | Business | |
| Freezing ranch's development is charitable gift. | Business | |
| FUTA and FICA tax regs. for deferred comp. (Federal Unemployment Tax Act and Federal Insurance Contributions Act for deferred compensation)(Compensation and Qualified Plans) | Business | |
| Gauging success of litigation cost recovery from IRS. | Business | Terri Gutierrez, Gilbert A. Gutierrez |
| Gifts not to avoid tax, so redemptions not dividends. | Business | |
| Grantor's reversion prevents gain on sales with trust.(Estate Planning) | Business | |
| GRATs let grantor retain control and reduce transfer tax. (grantor retained annuity trusts) | Business | Mark L. Vorsatz, William I. Woodson, Kevin Walter Johnson |
| GRITs, GRATs, and GRUTs offer a transfer tax break. (grantor retained income trusts, grantor retained annuity trusts, grantor retained unitrusts) | Business | Sanford J. Schlesinger, Martin Feinstein |
| How to deal with involuntary conversions. | Business | Harold Goedde |
| How to respond to discoveries of tax return errors. | Business | Ian M. Comisky, Michael D. Shepard |
| Income accrual cannot depend on billing customers. | Business | |
| Interest deduction for noncorporate tax deficiencies. | Business | Steven J. Eller |
| Interest not 'paid' when lender gave funds for payment.(Accounting) | Business | |
| Interest on overdue tax deductible for business deficiency.(Accounting) | Business | |
| IRA estate planning strategy uses QTIP trusts. (individual retirement account; qualified terminable interest property) | Business | Daniel A. Pollock, Ralph V. Switzer Jr. |
| IRS attacks cash method of accounting. | Business | Joseph G. Walsh |
| IRS dual interest rates add costs when no netting. | Business | G.E. Whittenburg, N.A. Oestreich, J.E. Williamson |
| IRS issues final rules on grantor-trust reporting.(Estate Planning) | Business | |
| IRS not estopped from collecting interest on paid tax liability. | Business | Arthur Breault, David H. Ager, Bruce K. Gribens |
| IRS scrubs old TAM and allows cleanup-cost deduction.(Real Estate) | Business | |
| IRS updates per-diem travel expense allowance procedure.(Accounting) | Business | |
| IRS will review art appraisals before returns are filed.(Personal) | Business | |
| Joint property can't be sold for husband's taxes.(Personal) | Business | |
| Lender's liability for payroll taxes requires knowledge.(Corporations) | Business | |
| Limitations period shorter because taxpayer made adequate disclosure. | Business | |
| Limit on penalty for substantial understatements. | Business | Avi O. Liveson |
| Litigation costs deductible under 'gross fee' setup. | Business | David A. Cooper |
| Loss limits for dwellings apply to co-op apartments.(Personal) | Business | |
| Marital deduction lost when children let mom have it all.(Estate Planning) | Business | |
| Method change gives depreciation catch-up.(Accounting) | Business | |
| Mitigation unavailable to taxpayers that sleep on their rights. | Business | |
| New law liberalizes worker classification rules. | Business | Kenneth M. Horwitz |
| New sanctions aimed at noncompliant tax-exempt groups. | Business | Consuelo Lauda Kertz |
| New S corporation shareholder rules.(IRS Examination Questions) | Business | Israel Blumenfrucht |
| New standards for IRS installment agreement reviews. | Business | Ellis Reemer, Diana Erbsen |
| No ESOP dividend deduction for stock owned by employees. (employee stock ownership plan)(Compensation and Qualified Plans) | Business | |
| No replay in computing E&P to measure dividend.(Partnerships, S Corporations, & LLCs) | Business | |
| One individual is not a family for COBRA coverage. (Consolidated Omnibus Budget Reconciliation Act)(Compensation and Qualified Plans) | Business | |
| Organization costs may be amortized if election is made. | Business | John C. Zimmerman, Jim Swayze |
| Partial tax relief for partially innocent spouse.(Personal) | Business | |
| Partners' bases reduced by disallowed loss.(Partnerships, S Corporations, & LLCs) | Business | |
| Partnership nonrecourse debt allocations. | Business | John J. Grant, Michael K. Carnevale |
| Partnership regs. apply sale rules to some distributions. | Business | Deborah H. Zabava, Murray E. Ascher |
| Partnership regs. attach gain to some distributions. | Business | Deborah H. Zabava, Murray E. Ascher |
| Proposed entity classification regs. greatly simplify rules. | Business | Scott E. Grimes, Marilyn K. Wiggam, Steven A. Martin |
| Proposed Regs. explain when plan loans are taxable.(Compensation and Qualified Plans) | Business | |
| Prop. Regs. expand protection to plans accepting rollovers. (Proposed Regulations) | Business | |
| QDRO rules do not require use of buzzwords. (qualified domestic relations order)(Compensation and Qualified Plans) | Business | |
| QTIP not snubbed when spouse fails to get stub income. (qualified terminable interest property)(Estate Planning) | Business | |
| Quandary for S corp. COD income pass-throughs. (cancellation of debt) | Business | Richard Gore |
| Recent changes broaden opportunities for S corporations. | Business | Gregory A. Carnes, Don Marshall, Roger Bolling |
| Regs. explain when marketable security is treated as money.(Partnerships, S Corporations, & LLCs) | Business | |
| Regs. integrate cafeteria-plan and family-leave rules.(Compensation and Qualified Plans) | Business | |
| Regs. modify rules for disclaimers of joint interests. (Proposed Regulations) | Business | |
| Regs. provide rules for Sec. 467 rental agreements.(Accounting) | Business | |
| Reimbursement plans can provide large tax savings. | Business | Jared W. King |
| Rents allocated by payment schedule determine deduction.(Accounting) | Business | |
| Results-oriented help from Windows 95 and Office 95. | Business | Girard M. Healy Jr. |
| Retirees' pensions insulated from state income tax. | Business | Terry L. Lantry |
| Sale and leaseback not a sham, though no pre-tax profit.(Accounting) | Business | |
| Sale gain on home abroad increased by dollar's decline. | Business | |
| Section 401(k) plans have complex operational rules. | Business | Pamela D. Perdue |
| Securing roof ornaments was a capital expenditure. | Business | |
| Some tax planning opportunities survive death. | Business | Greg R. Barringer |
| Stock-based executive pay plans offer choices. | Business | Michael S. Melbinger, Robert R. Pluth |
| Structure pay to avoid reasonable compensation attack. | Business | Ira B. Stechel |
| Supreme Court puts two-year limit on Tax Court refunds. | Business | Arnold J. Gould, Akshay K. Talwar |
| Supreme Court will clarify nonfiler refund period. | Business | Arnold J. Gould, Akshay K. Talwar |
| Tax Court concedes executor discretion OK for QTIP trust. (qualified terminable interest property) | Business | |
| Taxes on year-end wages accrue before either is paid. | Business | |
| Tax filings fall through cracks in the mailbox rule. | Business | G.E. Whittenburg, N.A. Oestreich, J.E. Williamson |
| Tax focus on America's aging population. | Business | Ken Milani, Kevin M. Misiewicz |
| Tax-free exchanges avoid COD income in workouts. (cancellation of debt) | Business | Christopher J. Leanders |
| Taxpayer Bill of Rights 2 offers added protection. | Business | Gerald A. Kafka |
| Taxpayer's intent makes remittance a deposit.(Practicing Before the IRS) | Business | |
| Tax protection for homeowners association reserve accounts. | Business | Emil O. Muhs Jr. |
| Tax relief for individuals under relaxed chapter 13. | Business | Donald R. Lassman |
| Tax resources in cyberspace: update on Worldwide Web. (includes list of Web sites) | Business | Dennis R. Schmidt, William F. Yancey, Roxanne M. Spindle, Richard J. Coppins |
| Tax software adapts to meet technology. | Business | Joseph W. Langer |
| Temp. Regs. offer timely relief for late elections.(Procedure) | Business | |
| The risks and rewards of limited liability companies. | Business | Patrick McCarthy, Robert Albretsen |
| Transition relief for SIMPLE plans that begin January 1. (savings incentive match plans for employees) | Business | |
| Travel and moving expenses for multistate workers. | Business | Theodore E. Degnan, A. George Petrie |
| UBIT exceptions let non-profits run tax-free businesses. (unrelated business income tax) | Business | James R. Hasselback, Angela Y. Robbins |
| Undesignated check applied to deny refund.(Practicing Before the IRS) | Business | |
| Using a charitable remainder trust in retirement planning. | Business | James R. Hamill, Bertram Finzer |
| VEBAs can reduce taxes and preserve wealth. (voluntary employees' beneficiary associations) | Business | John J. Koresko |
| What damage awards are excludable from gross income? | Business | Charles E. Price, Leonard G. Weld |
| Withholding credit not allowed for tax paid in later year.(Corporations) | Business | |
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