Taxes: The Tax Magazine 1993 |
Title | Subject | Authors |
A first look at Clinton's tax proposals. (Panel Discussion) | Business | |
Beyond Chapter 14 - a tale of two (new) freezes. | Business | Howard D. Rosen, H. Allan Shore |
Calculating and reducing the self-employment tax for farmers. | Business | Alan D. Campbell |
Certain accelerated death benefits to be accorded gross income exclusion. | Business | Allan Karnes, James Fenton |
Charitable contributions of depreciated capital assets: AMT may change the conventional planning wisdom. (alternative minimum tax) | Business | John O. Everett, Richard Boley |
Com. v. Soliman: Supreme Court unduly restricts home office deductions. | Business | Sandra K. Miller |
Corporate governance, limited liability companies and the IRS's view of centralized management. | Business | Kenneth L. Harris, Francis J. Wirtz |
Dissecting the regulations on partnership disguised sales. (part 1) | Business | Terence Floyd Cuff |
Dissecting the regulations on partnership disguised sales. (part 2) | Business | Terence Floyd Cuff |
Entity classification update: revenue ruling 93-4. | Business | Barbara C. Spudis, Michael J. Wilczynski |
Equitable exceptions to the statutes of limitations: recoupment, estoppel, and tolling. | Business | Janet A. Meade |
Estate and income tax implications of IRD. (income in respect of a decedent) | Business | Linda M. Johnson, Rodger A. Bolling, Catherine M. Westphal |
Expiring tax provisions generate new planning opportunities. | Business | Thomas D. McLaughlin |
Final regulations offer guidance for expensing depreciable assets. | Business | William R. Simpson, Steven C. Thompson |
Interest and property tax deductions on a vacation home: the allocation controversy. | Business | Diane A. Riordan, Scott N. Cairns |
IRS modifies position and allows discounts on intra-family stock transfers. | Business | Bruce M. Reynolds |
IRS proposes closing Pandora's Box on corporate sponsorship. | Business | Joseph B. Hoffman |
IRS relaxes stance on certain employment tax collections. | Business | |
Medical expenses expanded in 'Urbauer.' (Urbauer v. Commissioner) (tax deduction of medical expenses) | Business | Edward 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) | Business | Kenneth J. Malek, William R. Thomas |
New regulations allow more real estate corporations to become S corporations. | Business | Bruce D. Steiner |
New Tax Court decision gives a boost to ordinary loss treatment for hedging transactions. | Business | Kenton 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. | Business | Louis S. Harrison, John M. Janiga |
Property contributions may constitute prohibited transactions: an analysis of Keystone. (Commissioner v. Keystone Consolidated Industries) | Business | James A. Doering |
Proposed examination guidelines for colleges and universities: introduction of a new IRS initiative. | Business | Janet M. Buehler |
Quill Corporation v. North Dakota: an answer to the taxing problem surrounding mail-order sales. | Business | Rita Marie Cain |
Revenue procedure 92-20: the stick replaces the carrot. (accounting method changes) | Business | Richard 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. | Business | Kevin A. Palmer |
Section 165(a): losses on troubled real estate. | Business | Richard W. Harris |
Shareholder guarantees of an S corporation: review and analysis of the basis dilemma. | Business | Ted 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) | Business | David G. Jaeger |
Tax advantages of "traders" over "investors" in securities. | Business | Rolf Auster |
Tax consequences of the departure of a partner or an S corporation shareholder. | Business | Don W. Llewellyn |
Tax consequences of the departure of a partner or an S corporation shareholder. | Business | Don W. Llewellyn |
Tax considerations for mutual funds investing in asset-backed and derivative securities. | Business | Steven D. Conlon, Suzanne M. Russell |
Taxing the middle class. (Revenue Reconciliation Act of 1993) | Business | James A. Fellows, J. Edison Haney II |
Telling gramps that one or two just won't do. (generation-skipping trusts) | Business | Hamlin C. King |
Temporary transfer pricing regs. adopt best method rule. | Business | Alan S. Lederman, Bobbe Hirsh |
The amortization of intangibles: before and after section 197. | Business | James A. Doering |
The built-in gains tax - the IRS issues proposed regs. | Business | Gary L. Maydew |
The Energy Policy Act of 1992: provisions affecting individuals. | Business | Patricia Pauley, Gregory M. Thibadoux, Marilyn Helms |
The IRS adds another level of complexity to the AMT - with some unexpected results. (alternative minimum tax) | Business | Lance W. Rook |
The use of tax-exempt bonds in charitable gift planning. | Business | Jonathan G. Tidd |
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