| Taxation for Accountants 1998 |
| Title | Subject | Authors |
|---|
| AICPA position permits greater deferrals of software revenue. (American Institute of Certified Public Accountants) | Business | Tom Hopkins, Matthew Barton |
| Allocation confusion for partnership deficit capital accounts. | Business | Joseph G. Walsh |
| A new era for the administration of qualified plans.(includes related articles) | Business | Theresa Lensander |
| Bar review teacher barred from deferring income. | Business | |
| Business-related deficiency interest is not deductible. | Business | |
| Capital gain tax cut has charitable donation cost. | Business | Sidney J. Baxendale, Richard E. Coppage, Lisa M. Ivancic |
| Cell phone sales commissions are capital expenses. | Business | |
| Check sent with extension request is payment, not deposit. | Business | |
| Circuit Court says taxpayer can keep a $600,000 erroneous refund. | Business | |
| Closing agreement prevented innocent spouse relief. | Business | |
| Company races away with advertising deduction. | Business | |
| Deficiency notice is not final interest abatement determination. | Business | |
| District counsel opinions are subject to Freedom of Information Act disclosure. | Business | B.K. Gribens, A.J. Breault, J.A. Dougherty |
| Divorcing business owners need tax planning. | Business | Edward Schnee |
| Document 'filing' occurs when received by Service's mail room. | Business | |
| Duty of consistency mandates trust's inclusion. | Business | |
| Education IRA vs. tax credits: a multiple-choice question. (individual retirement accounts) | Business | Jeffrey D. Eicher, Thomas J. Stuhldreher |
| Employees can sue after employer made refund claim. | Business | |
| Estate planning ideas for qualified small business stock. (includes related article on tax deductions from legal fees) | Business | Philip R. Fink |
| family partnership ignored for valuation purposes. | Business | |
| Gifts to minors can be tied up with more than pretty ribbons. | Business | Ron West |
| Home office deduction rules eased - next year. | Business | Gary M. Fleischman |
| If activity is not a business, the loss is capital. | Business | |
| Insurance policy included in estate-absent proper planning. | Business | |
| IRS Commissioner proposes customer-focused restructuring. | Business | |
| Keeping company afloat was not reasonable cause. | Business | Bruce K. Gribens, James A. Dougherty, David G. Blattner |
| Lack of formalities hurt tax treatment of investment loss. | Business | |
| Lottery winning installments are separate gains. | Business | |
| Material participation in Hawaiian condo rentals. | Business | |
| Minimize AGI once to maximize Roth IRA break. (adjusted gross income; individual retirement account) | Business | Sidney J. Baxendale, Richard E. Coppage, Lisa M. Ivancic |
| More complexity - but less tax - for capital asset sales. | Business | Philip J. Harmelink, Phyllos V. Copeland |
| National Nexus Program for resolving past state tax liabilities. | Business | Ronold P. Platner, John A. Swain |
| Net operating loss (1997, Part 2, #53). (examination question for tax preparers) | Business | Israel Blumenfrucht |
| New basis rules for partnership property distributions. | Business | Richard M. Walter, Robert C. Ricketts |
| New kind of IRA and new rules for old IRAs. (individual retirement account) | Business | |
| New law empowers taxpayers in collection disputes. | Business | Gerald A. Kafka |
| New regs ease disclaimer deadline - but not retroactively. | Business | |
| Noncitizen who died abroad was a U.S. resident for estate tax purposes. | Business | |
| Nonrecognition denied for exchange with mother. | Business | |
| Not all goods are inventory - or all accrual methods superior to cash. | Business | |
| Old questions still haunt home sales despite new law. (TRA '97) | Business | Edward J. Schnee |
| Opportunities abound for making life insurance an executive perk. | Business | Robert E. Madden |
| Personal goodwill cuts tax on corporate sale or liquidation. | Business | Scott E. Grimes, Marilyn K. Wiggam, Timothy T. McDaniel |
| Planning pays for stock redemptions through related corporations.(Section 304 redemptions) | Business | Gary L. Maydew |
| President's budget proposal affects taxpayer rights. | Business | |
| Private annuity passes wealth to family members - other than Uncle Sam. (includes related articles) | Business | Merrie Jeanne Webel |
| 'Private' split-dollar provides transfer tax savings. | Business | Robert J. Adler |
| Profit motive breeds deductible losses. | Business | |
| Proposed regs. offer guidance on Roth IRAs. (individual retirement accounts) | Business | |
| Prudent practitioners guard against return preparer penalties. (tax return) | Business | Susan A. Berson |
| Purchase options can turn leases into taxable sales. | Business | Charles A. Barragato, Michael J. Abatemarco |
| Real estate ownership raises estate planning complications. (includes related article on actual-use valuation) | Business | Larry Strauss |
| Reimbursement for return error can be taxable to client. | Business | |
| Reorganize for tax-favored business transfers. | Business | Paul C. Lau, Rolf Auster |
| Restrictions and potential tax reduce stock valuations. | Business | |
| Return preparer community's future is full of 'Windows.' (software for tax preparers)(includes directory of tax software providers) | Business | Cary Parker |
| Return preparer's assurances may make spouse 'innocent.' | Business | Ellen D. Cook |
| Review wills for recent QTIP changes. (qualified terminal interest property) | Business | Paul J. Streer, Caroline D. Strobel |
| Revise tax planning for charitable remainder trusts. | Business | Gregory Herman-Giddens |
| S corporations now can have subsidiaries - but proceed with caution. | Business | Michael Schlesinger |
| S corporations owned by ESOPs present tax exemption opportunity. (employee stock ownership plans) | Business | Scott E. Grimes, Marilyn K. Wiggam, Tim Jochim |
| S election does not remove relevance of SFAS No. 109. | Business | Ronald G. Caso |
| Service's measure of reasonable salary found stingy. (Internal Revenue Service) | Business | |
| Showing of needs stopped accumulated earnings tax. | Business | |
| Shrinking world expands relevance of international tax concepts. | Business | William Zink |
| Some workers are entitled to a tax-free lunch. | Business | |
| Strategies for handling IRS assessments. | Business | Marion Kopin, Arlene Hibschweiler |
| Tax considerations affect investment planning strategies. | Business | Janet W. Tillinger |
| Tax Court does about-face on debt discharge income. | Business | |
| Tax matter partners under criminal investigation cannot bind partnership. | Business | |
| Taxpayers may be able to deduct someone else's expenses. | Business | Steven H. Klein |
| Tax planning for short sale transactions. | Business | Rolf Auster |
| Tax planning should accompany bankruptcy filings. (includes related article on tax eligibility requirements for Chapter 12 bankruptcy filing) | Business | Richard E. Coppage, Lisa Ivancic |
| Tax-smart family business succession. | Business | Ken Milani, Adam A. Milani, John J. Connors |
| Tax tips for starting up a sideline business. | Business | Steven C. Thompson, Randy K. Serrett |
| Tax year choice affects tax deferral opportunities. | Business | Michelle Kamen Friedman |
| Team up small business stock tax breaks with investment diversification. | Business | Kenneth M. Kess |
| Unify tax and management accounting for inventories.(includes related article on deducting travel costs as business expenses) | Business | Mary Stone, Donald Samelson, Paul G. Schloemer |
| 'Use' of principal residence does not require occupancy. | Business | |
| Wagering war with the Service: winning gambling deductions. (IRS's deduction policy for gambling) | Business | Diane A. Riordan, Nancy B. Nichols |
| Worker misclassification affects more than FICA. (Federal Insurance Contributions Act) | Business | Claudia L. Kelley |
| Wrong wording kills exclusion for limited partnership interest gifts. | Business | Robert J. Adler |
This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.
