Taxes: The Tax Magazine 1993 - Abstracts

Taxes: The Tax Magazine 1993
TitleSubjectAuthors
A first look at Clinton's tax proposals. (Panel Discussion)Business 
Beyond Chapter 14 - a tale of two (new) freezes.BusinessHoward D. Rosen, H. Allan Shore
Calculating and reducing the self-employment tax for farmers.BusinessAlan D. Campbell
Certain accelerated death benefits to be accorded gross income exclusion.BusinessAllan Karnes, James Fenton
Charitable contributions of depreciated capital assets: AMT may change the conventional planning wisdom. (alternative minimum tax)BusinessJohn O. Everett, Richard Boley
Com. v. Soliman: Supreme Court unduly restricts home office deductions.BusinessSandra K. Miller
Corporate governance, limited liability companies and the IRS's view of centralized management.BusinessKenneth L. Harris, Francis J. Wirtz
Dissecting the regulations on partnership disguised sales. (part 1)BusinessTerence Floyd Cuff
Dissecting the regulations on partnership disguised sales. (part 2)BusinessTerence Floyd Cuff
Entity classification update: revenue ruling 93-4.BusinessBarbara C. Spudis, Michael J. Wilczynski
Equitable exceptions to the statutes of limitations: recoupment, estoppel, and tolling.BusinessJanet A. Meade
Estate and income tax implications of IRD. (income in respect of a decedent)BusinessLinda M. Johnson, Rodger A. Bolling, Catherine M. Westphal
Expiring tax provisions generate new planning opportunities.BusinessThomas D. McLaughlin
Final regulations offer guidance for expensing depreciable assets.BusinessWilliam R. Simpson, Steven C. Thompson
Interest and property tax deductions on a vacation home: the allocation controversy.BusinessDiane A. Riordan, Scott N. Cairns
IRS modifies position and allows discounts on intra-family stock transfers.BusinessBruce M. Reynolds
IRS proposes closing Pandora's Box on corporate sponsorship.BusinessJoseph B. Hoffman
IRS relaxes stance on certain employment tax collections.Business 
Medical expenses expanded in 'Urbauer.' (Urbauer v. Commissioner) (tax deduction of medical expenses)BusinessEdward E. Milam, Leisa L. Marshall, Frances M. McNair
More balm for the beleaguered in latest 382 proposed regulations. (corporate debt reorganization tax attributes) (part 2)BusinessKenneth J. Malek, William R. Thomas
New regulations allow more real estate corporations to become S corporations.BusinessBruce D. Steiner
New Tax Court decision gives a boost to ordinary loss treatment for hedging transactions.BusinessKenton D. Swift
Planning opportunities and pitfalls under the 1993 Tax Act - an early view. (Panel Discussion)Business 
Plan termination guidelines.Business 
Post-mortem returns and civil tax penalty exposure: a guide through the maze.BusinessLouis S. Harrison, John M. Janiga
Property contributions may constitute prohibited transactions: an analysis of Keystone. (Commissioner v. Keystone Consolidated Industries)BusinessJames A. Doering
Proposed examination guidelines for colleges and universities: introduction of a new IRS initiative.BusinessJanet M. Buehler
Quill Corporation v. North Dakota: an answer to the taxing problem surrounding mail-order sales.BusinessRita Marie Cain
Revenue procedure 92-20: the stick replaces the carrot. (accounting method changes)BusinessRichard S. Leaman, John C. Tripp
Revised Form 941 reflects news quarterly withholding rules.Business 
Revisiting the tax treatment of discrimination awards and settlements after Burke.BusinessKevin A. Palmer
Section 165(a): losses on troubled real estate.BusinessRichard W. Harris
Shareholder guarantees of an S corporation: review and analysis of the basis dilemma.BusinessTed D. Englebrecht, Steven C. Colburn, Dana M. LeFever
State Tax Advisory Board discusses President's proposals and more. (Panel Discussion)Business 
Supreme Court decides Newark Morning Ledger Co. (customer-based intangibles' depreciation)BusinessDavid G. Jaeger
Tax advantages of "traders" over "investors" in securities.BusinessRolf Auster
Tax consequences of the departure of a partner or an S corporation shareholder.BusinessDon W. Llewellyn
Tax consequences of the departure of a partner or an S corporation shareholder.BusinessDon W. Llewellyn
Tax considerations for mutual funds investing in asset-backed and derivative securities.BusinessSteven D. Conlon, Suzanne M. Russell
Taxing the middle class. (Revenue Reconciliation Act of 1993)BusinessJames A. Fellows, J. Edison Haney II
Telling gramps that one or two just won't do. (generation-skipping trusts)BusinessHamlin C. King
Temporary transfer pricing regs. adopt best method rule.BusinessAlan S. Lederman, Bobbe Hirsh
The amortization of intangibles: before and after section 197.BusinessJames A. Doering
The built-in gains tax - the IRS issues proposed regs.BusinessGary L. Maydew
The Energy Policy Act of 1992: provisions affecting individuals.BusinessPatricia Pauley, Gregory M. Thibadoux, Marilyn Helms
The IRS adds another level of complexity to the AMT - with some unexpected results. (alternative minimum tax)BusinessLance W. Rook
The use of tax-exempt bonds in charitable gift planning.BusinessJonathan G. Tidd
This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.