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Introductory text for Tax Adviser.
See the Aims and Scope for a complete coverage of the journal.
Recent Content
the tax adviser, Volume 1, Number 3, March 1970
American Institute of Certified Public Accountants
the tax adviser, Volume 1, Number 4, April 1970
American Institute of Certified Public Accountants
tax trends
Harry Z. Garian
Index: Cumulative Subject Index January-March, 1970; Cumulative Author Index January-March, 1970
American Institute of Certified Public Accountants
working with the IRS
Gordon T. Stine
tax trends
Harry Z. Garian
Washington Report: The DISC Story: An intriguing proposal regarding the taxation of export profits
Gilbert Simonetti Jr.
Washington Report: Estate and gift taxation: let’s look ahead
Gilbert Simonetti Jr.
tax clinic
Eli Gerver
Tax Practice Management
Sidney Kess
tax clinic
Jerome Toder
professions at work: New returns for foundations-what to expect
Herbert Finkston
Estate Planning: Charitable transfers of life insurance
Thomas H. Varner and Edward S. Schlesinger
Various tax reform provisions affecting individuals
Stuart R. Josephs
Relief for earned income - the 50% maximum rate
Peter Elder and James F. Kennedy
Sec. 531 tax—working capital needs and the operating cycle
Mario P. Borini, Stanley L. Malaga, and John P. Sullivan
Tax planning—a service or a crime?
K. S. Carmichael
Tax planning-a service or a crime?
K. S. Carmichael
Capital gains and the Tax Reform Act of 1969
Gayford L. Hinton Jr.
Private foundations and tax reform: composition and concepts
William J. Lehrfeld
Estate Planning Techniques: Disclaimer-a useful post-mortem estate planning tool
Philip E. Heckerling
After-death estate planning
Bernard Barnett
Tax system as an economic force
Norman B. Ture
Various tax reform provisions affecting individuals
Stuart R. Josephs
Charitable contributions under the Tax Reform Act of 1969
Leonard A. Rapoport
Extensions and expansions of UBIT
Levon C. Register
the tax adviser, Volume 1, Number 2, February 1970
American Institute of Certified Public Accountants
tax trends
Harry Z. Garian
Washington Report: A Value-Added Taxis it coming to the U.S.?
Gilbert Simonetti Jr.
Tax Practice Management
Sidney Kess
tax clinic
Thomas Parsons
professions at work: The work of the AICPA tax division
Herbert Finkston
To Grandma’s house on U. S. Route 337
David Binford and James L. Houghton
After-death estate planning
Bernard Barnett
Section 333: problems, pitfalls and solutions
Frank M. Burke Jr.
Audits, business abuses and disciplinary action
William H. Smith
Professional corporation
Arthur F. Shenkin
the tax adviser, Volume 1, Number 1, January 1970
American Institute of Certified Public Accountants
the tax adviser, Volume 15, Number 1 (pilot issue), January 1970
American Institute of Certified Public Accountants
tax trends
Harry Z. Garian
Washington Report: Tax reform 1969-the end of the beginning!
Gilbert Simonetti Jr.
Washington Report: Tax reform 1969—the end of the beginning!
Gilbert Simonetti Jr.
tax clinic
Don J. Summa
tax clinic
Don J. Summa
Estate Planning Techniques: Arranging life insurance proceeds
Edward S. Schlesinger
Estate Planning Techniques: Arranging life insurance proceeds
Edward S. Schlesinger
After-death estate planning
Bernard Barnett
Pension plans before and after incorporation
Peter Elder and Daniel G. Stewart
Tax treatment of computer software
Sheldon S. Cohen and Henry G. Zapruder
Checklist-summary of Tax Reform Act of 1969
William T. Barnes
Convertible debentures—tax and financial accounting treatment today
Theodore M. Asner
Using the cash method of tax accounting
Paul Farber
Conglomerates and Convertibles
Randolph P. Thrower
After-death estate planning
Bernard Barnett
Pension plans before and after incorporation
Peter Elder and Daniel G. Stewart
tax treatment of computer software
Sheldon S. Cohen and Henry G. Zapruder
Using the cash method of tax accounting The
Paul Farber
tax trends
Harry Z. Garian
Conglomerates and convertibles
Randolph W. Thrower
the tax adviser, Volume 5, Number 4, April 1974
American Institute of Certified Public Accountants
the tax adviser, Volume 5, Number 2, February 1974
American Institute of Certified Public Accountants
the tax adviser, Volume 5, Number 3, March 1974
American Institute of Certified Public Accountants
Author index, 12 months ended March 1974
American Institute of Certified Public Accountants
the tax adviser, Volume 5, Number 1, January 1974
American Institute of Certified Public Accountants
Index: Subject index—12 months ended January 1974
American Institute of Certified Public Accountants
Index: Subject index—12 months ended February 1974
American Institute of Certified Public Accountants
Subject index, 12 months ended March 1974
American Institute of Certified Public Accountants
Index: Subject index—12 months ended December 1973
American Institute of Certified Public Accountants
tax trends
Harry Z. Garian
tax trends
Harry Z. Garian
tax trends
Harry Z. Garian
tax trends
Harry Z. Garian
Installment sales for “dealers” in personal property: review and analysis (part III)
C. Richard Cox and Goldston F. Harris
professions at work: Proposed source-of income regulations: Tax Division’s comments
Joel M. Forster and American Institute of Certified Public Accountants. Federal Tax Division
professions at work: IRS and AICPA discuss tax administration matters (part I)
Joel M. Forster and American Institute of Certified Public Accountants. Federal Tax Division
professions at work: IRS and AICPA discuss tax administration matters (part II)
Joel M. Forster and American Institute of Certified Public Accountants. Federal Tax Division
tax clinic
William J. Schwanbeck
Analysis of the optimum marital deduction
Edward J. Schnee
tax clinic
William T. Diss
tax clinic
Thomas C. Parsons
taxation of political parties and candidates
Robert Feinschreiber and Lana Feinschreiber
tax clinic
Peter Elder
Income tax loopholes and political rhetoric (part II)
Boris I. Bittker
Final inventory regulations: analysis and planning
Leslie J. Schneider
Installment sales for “dealers” in personal property: review and analysis (part IV) Parts
C. Richard Cox and Goldston F. Harris
Partial liquidations: some characteristics, quirks and questions (part I)
Frank M. Burke Jr. and Byron A. Parker
the tax adviser, Volume 6, Number 9, September 1975
American Institute of Certified Public Accountants
the tax adviser, Volume 6, Number 10, October 1975
American Institute of Certified Public Accountants
the tax adviser, Volume 6, Number 11, November 1975
American Institute of Certified Public Accountants
Author index, 12 months ended August 1975
American Institute of Certified Public Accountants
Author index, 12 months ended September 1975
American Institute of Certified Public Accountants
Author index, 12 months ended October 1975
American Institute of Certified Public Accountants
the tax adviser, Volume 6, Number 12, December 1975
American Institute of Certified Public Accountants
Subject index, 12 months ended August 1975
American Institute of Certified Public Accountants
Subject index, 12 months ended September 1975
American Institute of Certified Public Accountants
Statement of principles in estate planning
American Bar Association and American Institute of Certified Public Accountants
Author index, 12 months ended November 1975
American Institute of Certified Public Accountants
tax trends
E. S. Linett
tax trends
E. S. Linett
tax trends
E. S. Linett
Subject index, 12 months ended November 1975
American Institute of Certified Public Accountants
Washington Report: Congressional tax reform hearings
Joel M. Forster
Washington Report: Tax reform-regulation of return preparers
Joel M. Forster
Washington Report: Tax reform-foreign income
Joel M. Forster
tax trends
E. S. Linett
Estate Planning: The private annuity: what, why and how
Edward N. Delaney
Stock redemptions: the mystery of the disappearing basis
Kenneth H. Heller
Agribusiness: operating as a corporation
William L. Lucas and Arthur O. Wilkonson
Liquidating the subchapter S corporation
Phillip P. Storrer
ERISA: impact of the new limitations on benefits and contributions
Lloyd S. Foight and Carl S. Glassberg
tax clinic
William L. Raby
tax clinic
Donald C. Siekmann
tax clinic
Thomas S. Oehring
tax clinic
Mario P. Borini
Washington Report: The taxpayers’ bill of rights
Joel M. Forster
Estate Planning: The why and how of corporate buy-out agreements
Harry M. Linowes
Defending against the accumulated earnings tax
Luther W. Linch
REITs: tax considerations in troubled times
Barry S. Auerbach and Burton M. Mirsky
the tax adviser, Volume 6, Number 7, July 1975
American Institute of Certified Public Accountants
the tax adviser, Volume 6, Number 8, August 1975
American Institute of Certified Public Accountants
Author index, 12 months ended June 1975
American Institute of Certified Public Accountants
Author index, 12 months ended July 1975
American Institute of Certified Public Accountants
the tax adviser, Volume 6, Number 6, June 1975
American Institute of Certified Public Accountants
Subject index, 12 months ended June 1975
American Institute of Certified Public Accountants
Subject index, 12 months ended July 1975
American Institute of Certified Public Accountants
Author index, 12 months ended May, 1975
American Institute of Certified Public Accountants
tax trends
E. S. Linett
tax trends
E. S. Linett
tax trends
E. S. Linett
Washington Report: Tax Division’s 1975 recommendations for amendments to the Internal Revenue Code
Joel M. Forster and American Institute of Certified Public Accountants. Federal Tax Division
Washington Report: LIFO questions and comments
Joel M. Forster
Washington Report: Full absorption inventory costing
Joel M. Forster
tax clinic
Herbert J. Lerner
Interest expense: a threefold problem
Donald M. Tannenbaum and Edward M. Kaplan
tax clinic
Dominic A. Tarantino
Renting as an actively conducted business under Secs. 346 and 355: an economic concept
Robert H. Whitten Jr.
Toward certifying tax specialists in law and accounting
Barry C. Broden and Jerome S. Horvitz
tax clinic
Paul Farber
Pension Reform Act of 1974: participation requirements (part 1)
R. Michael Sanchez, Douglas M. Cain, and James Wood
Pension Reform Act of 1974: participation requirements (part II)
R. Michael Sanchez, Douglas M. Cain, and James F. Wood
Professional corporations revisited (after the Employee Retirement Income Security Act of 1974) A
Arthur Kalish and Patricia G. Lewis
New leveraged lease guidelines
Phillip L. Mann and Henry W. Schmidt Jr.
Tax benefit rule in corporate liquidations
Mark Epstein
the tax adviser, Volume 6, Number 4, April 1975
American Institute of Certified Public Accountants
the tax adviser, Volume 6, Number 5, may 1975
American Institute of Certified Public Accountants
Author index, 12 months ended March 1975
American Institute of Certified Public Accountants
Author index, 12 months ended April 1975
American Institute of Certified Public Accountants
tax trends
E. S. Linett
Subject index, 12 months ended April 1975
American Institute of Certified Public Accountants
Accounting and income tax considerations of a change to LIFO
C. Paul Jannis and Ray H. Johnson
tax trends
E. S. Linett
Washington Report: Estate and gift tax reform: a tax policy statement of the federal tax division
Joel M. Forster
Washington Report: Tax Division comments on proposed regulations
Joel M. Forster and American Institute of Certified Public Accountants. Federal Tax Division
Estate Planning: Significant recent developments concerning estate planning (part II) The
Byrle M. Abbin
tax clinic
Jerome Toder
New tax benefit—individual retirement plans under the ’74 Act
Robert L. Fischer and Marc H. Berger
Estate Planning: Significant recent developments concerning estate planning (part III)
Byrle M. Abbin
tax clinic
Peter Elder
U.K.: still a tax haven for American expatriates?
David E. Lipson and Lynn D. Lotka
the tax adviser, Volume 6, Number 2, February 1975
American Institute of Certified Public Accountants
the tax adviser, Volume 6, Number 3, March 1975
American Institute of Certified Public Accountants
Author index, 12 months ended January 1975
American Institute of Certified Public Accountants
Author index, 12 months ended February 1975
American Institute of Certified Public Accountants
tax trends
E. S. Linett
Subject index, 12 months ended February 1975
American Institute of Certified Public Accountants
Sec. 351 - problems, planning, and procedures
Frank M. Burke Jr.
tax trends
E. S. Linett
Foreign Investment Study Act of 1974: reporting requirements
Daniel F. Lundy
Washington Report: 1974 legislative wrap-up
Joel M. Forster
Washington Report: IRS disclosure policies and practices
Joel M. Forster
Pension reform Act of 1974: fiduciary responsibility and prohibited transactions (part I)
R. Michael Sanchez, Douglas M. Cain, and James Wood
Pension reform Act of 1974: fiduciary responsibility and prohibited transactions (part II)
R. Michael Sanchez, Douglas M. Cain, and James Wood
tax clinic
Barry Schwartz
tax clinic
William J. Schwanbeck
Regulating the expanding scope of tax practice: tax return preparers
Leslie S. Shapiro
Discharge of partnership indebtedness: Stackhouse muddies the water
Michael L. Moore and Kenneth Heller
the tax adviser, Volume 6, Number 1, January 1975
American Institute of Certified Public Accountants
Author index, 12 months ended December 1974
American Institute of Certified Public Accountants
Subject index, 12 months ended December 1974
American Institute of Certified Public Accountants
tax trends
E. S. Linett
professions at work: CapTaxation of capital gains
Joel M. Forster
tax clinic
William T. Diss
the tax adviser, Volume 2, Number 9, September 1971
American Institute of Certified Public Accountants
Index: Author index-12 months ended August 1971
American Institute of Certified Public Accountants
the tax adviser, Volume 2, Number 10, October 1971
American Institute of Certified Public Accountants
tax trends
Harry Z. Garian
Index: Subject index -12 months ended September 1971; Author index-12 months ended September 1971
American Institute of Certified Public Accountants
the tax adviser, Volume 2, Number 11, November 1971
American Institute of Certified Public Accountants
the tax adviser, Volume 2, Number 12, December 1971
American Institute of Certified Public Accountants
Working with the IRS: Western Region IRS-CPA liaison meeting
Gordon T. Stine
tax trends
Harry Z. Garian
Index: Subject index-12 months ended October 1971; Author index-12 months ended October 1971
American Institute of Certified Public Accountants
Index: Subject index -12 months ended November 1971; Author index -12 months ended November 1971
American Institute of Certified Public Accountants
Washington Report: Canadian tax reform: from a U.S. viewpoint
Gilbert Simonetti Jr.
Washington Report: Nixon’s tax proposals go through the Mill(s)
Gilbert Simonetti Jr.
tax trends
Harry Z. Garian
tax trends
Harry Z. Garian
tax clinic
Mario P. Borini
Working with the IRS: IRS’s revenue agent
Richard P. Vinal
Washington Report: Conformity of tax and financial accounting
Gilbert Simonetti Jr.
professions at work: TRA proposed regulations: comments
Herbert Finkston
tax clinic
Walter C. Frank
tax clinic
William E. Neuhauser
Estate Planning: Analyzing life insurance policies
Edward S. Schlesinger
professions at work: TRA proposed regulations: comments
Herbert Finkston
professions at work: TRA proposed regulations: comments
Herbert Finkston
tax clinic
Thomas S. Oehring
Allocation and apportionment of deductions between U.S. and foreign source income
Richard H. Kalish and Paul M. Bodner
Advance payments for goods and services
William J. Cozine and William R. Showfety
Use of the “T Account” method by the IRS in reconstruction of income
Earl F. Davis and Frank E. Simms
Managing the corporate tax function
David I. Fisher
Disproportionate taxation under subchapter S There
Philip G. Johnson
Tax depreciation reform-the asset depreciation range (ADR) system On
Henry G. Wisniewski and William E. Parker
Reverse acquisitions
Hugh T. McDonald
Hot stock-after the Tax Reform Act
Abraham L. Kendal
Bermuda trust: why and how
Julian S. Bush
Proposed changes in the taxation of advertising income of exempt organization publications
John Ellicott
the tax adviser, Volume 2, Number 3, March 1971
American Institute of Certified Public Accountants
the tax adviser, Volume 2, Number 4, Aril 1971
American Institute of Certified Public Accountants
the tax adviser, Volume 2, Number 6, June 1971
American Institute of Certified Public Accountants
Index: Subject index—12 months ended February 1971; Author index—12 months ended February 1971
American Institute of Certified Public Accountants
Movie review - tax style
Wendell Olson
the tax adviser, Volume 2, Number 5, may 1971
American Institute of Certified Public Accountants
Index: Subject index-12 months ended May 1971; Author index-12 months ended May 1971
American Institute of Certified Public Accountants
the tax adviser, Volume 2, Number 7, July 1971
American Institute of Certified Public Accountants
the tax adviser, Volume 2, Number 8, August 1971
American Institute of Certified Public Accountants
tax trends
Harry Z. Garian
Index: Subject index -12 months ended March 1971; Author index-12 months ended March 1971
American Institute of Certified Public Accountants
tax trends
Harry Z. Garian and John F. Kalben
Index: Subject index -12 months ended June 1971; Author index-12 months ended June 1971
American Institute of Certified Public Accountants
Index: Subject index-12 months ended July 1971; Author index-12 months ended July 1971
American Institute of Certified Public Accountants
tax trends
Harry Z. Garian and John F. Kalben
tax trends
Harry Z. Garian and John F. Kalben
tax trends
Harry Z. Garian and John F. Kalben
tax trends
Harry Z. Garian and John F. Kalben
Washington Report: Legislative outlook: wait ’til next year
Gilbert Simonetti Jr.
Washington Report: APB Opinion No. 16 vs. Sec. 472: a case for Lifo coexistence
Gilbert Simonetti Jr.
tax clinic
Paul Farber
Washington Report: Small business tax reform gaining support
Gilbert Simonetti Jr.
professions at work: TRA proposed regulations: comments
Herbert Finkston
tax clinic
Peter Elder
tax clinic
Jerome Toder
Washington Report: Treasury Secretary Connally’s views on tax reform
Gilbert Simonetti Jr.
tax clinic
Albert H. Cohen
tax clinic
Herbert J. Lerner
professions at work: TRA proposed regulations: comments
Herbert Finkston
professions at work: TRA proposed regulations: comments
Herbert Finkston
Estate Planning: Trustee’s income-principal allocation powers: dilemma for pre-TRA charitable remainders
Thomas A. Melfe
professions at work: Proposed regulations: ADR and accounting for long-term contracts
Herbert Finkston
Discount obligations and the foreign investor
Alfred H. Wells
professions at work: TRA proposed regulations: comments
Herbert Finkston
Estate Planning: Putting life insurance in trust
Edward S. Schlesinger
What Congress hath wrought, let tax advisers put together (Sections 167,1231, 1245 and 1250)
Willis C. Stevenson and J. Bruce Sefert
Private foundations and tax reform: mandatory pay-out of income and corpus
William J. Lehrfeld
Private foundations and tax reform: mandatory foundation distributions and problems as a grantee
William J. Lehrfeld
Recognizing and avoiding constructive dividend situations
William H. Hoffman Jr.
Whys and hows of tax writing
Jerome K. Pescow
Impact of the Tax Reform Act of 1969 on trust and estate planning
Abraham J. Briloff
ADR depreciation regulations
K. Martin Worthy
Taxation of foreign business income: Task Force recommendations
Kenneth S. Reames
Integration of pension and profit-sharing plans with Social Security
Edward H. Owen and Aubrey White
Distributions in partial liquidation
John A. Miller
Simplifying the operation of Sec. 367
Robert T. Cole
readers write:
William A. Paton, Michael D. Bray, Irving Evall, Joseph W. Rebovich, Neil R. Bersch, Marion G. Fryar, Jack Mitnick, Barry B. Findley, Robert E. Decker, Abram J. Serotta, C. A. Nickerson, and Earl F. Davis
Multiple corporations: A surprising interpretation of Sec. 1563(a)(2) in temporary regulations
Jerome B. Libin and George R. Abramowitz
U. S. tax consequences of foreign currency fluctuations
Donatello M. Rosignoli
Integration of pension and profit-sharing plans with Social Security
Edward H. Owen and Aubrey White
the tax adviser, Volume 2, Number 1, January 1971
American Institute of Certified Public Accountants
Index: Cumulative Subject Index January-December, 1970; Cumulative Author Index January-December, 1970
American Institute of Certified Public Accountants
Index: Subject index-12 months ended January 1971; Author index - 12 months ended January 1971
American Institute of Certified Public Accountants
tax trends
Harry Z. Garian
tax trends
Harry Z. Garian
Working with the IRS: Are punched cards and magnetic tapes tax records? - IRS says yes
Martin B. Roberts
Working with the IRS: A model for a sound tax: cyclical filing for individual income tax returns
Charles A. Nickerson and Earl F. Davis
Washington Report: Congress didn’t close with a bang— but there were some big beeps
Gilbert Simonetti Jr.
Washington Report: Unification of employee benefits: a progress report
Gilbert Simonetti Jr.
Washington Report: International Fiscal Association hears Senator Bennett urge tax reform
Gilbert Simonetti Jr.
tax clinic
Thomas C. Parsons
professions at work: TRA proposed regulations: comments
Herbert Finkston
tax clinic
Don J. Summa
tax clinic
Eli Gerver
Estate Planning: Danger! Don’t disregard double deductions
Bernard Barnett
Multiple corporations as a tax saving device: 1913-1969 TRA
Anthony P. Spohr
Estate Planning: Comparison of marital deduction arrangements
Edward S. Schlesinger
Lifo: “the deflator”- a current review and analysis
C. Richard Cox and Carl L. Glassberg
Deductibility of legal fees
Gerald M. Katz
Tax advantages in joint ventures of corporate partners--how it works
William E. Neuhauser
Corporate liquidations-planning opportunities and pitfalls
Neil R. Bersch and Ronald W. Taryle
Private foundations and tax reform: excise tax on investment income
William J. Lehrfeld
LIFO: “the deflator”- a current review and analysis
C. Richard Cox and Carl L. Glassberg
Tax reform for goodwill
B. Kenneth Sanden
readers write:
Walter C. Frank, Edward A. Stoeber, Joseph W. Rebovich, and W. E. Neuhauser
Foreign risks and the captive insurance company
Marianne Burge
the tax adviser, Volume 7, Number 11, November 1976
American Institute of Certified Public Accountants
the tax adviser, Volume 7, Number 12, December 1976
American Institute of Certified Public Accountants
Author index, 12 months ended October 1976
American Institute of Certified Public Accountants
Author index, 12 months ended November 1976
American Institute of Certified Public Accountants
Subject index, 12 months ended October 1976
American Institute of Certified Public Accountants
tax trends
E. S. Linett
tax trends
E. S. Linett
Washington Report: Regulation of income tax return preparers under the Tax Reform Act of 1976
Thomas R. Hanley and William Stromsem
Washington Report: The illegal payment questionnaire revisited
Thomas R. Hanley and George G. Bauernfeind
tax clinic
William H. Gregory
tax clinic
Thomas S. Oehring
Tax litigation reform
John J. Sexton and James P. Parker
Beware the ESOP: a cautionary tale
Herbert A. Huene
Estate Planning: Lifetime gifts in 1976: planning and strategy
Daniel S. Goldberg and Roger A. Pies
Jeopardy and termination assessments the Laing case and the Tax Reform Act of 1976
Philip J. Harmelink and Nancy E. Shurtz
Tax shelters after the Tax Reform Act of 1976
Gerald W. Padwe
the tax adviser, Volume 7, Number 10, October 1976
American Institute of Certified Public Accountants
Author index, 12 months ended September 1976
American Institute of Certified Public Accountants
Subject index, 12 months ended September 1976
American Institute of Certified Public Accountants
tax trends
E. S. Linett
Washington Report: The tax expenditures budget
Thomas R. Hanley and George G. Bauernfeind
Income tax considerations for the condominium corporation
Michael R. Redemske
tax clinic
William L. Raby
Divorce and separation: recent income tax developments
Benson J. Chapman and Philip F. Strassler
Highlights of the new U.S.-U.K income tax treaty
Robert T. Cole and Edward Maguire
the tax adviser, Volume 7, Number 9, September 1976
American Institute of Certified Public Accountants
Author index, 12 months ended August 1976
American Institute of Certified Public Accountants
Subject index, 12 months ended August 1976
American Institute of Certified Public Accountants
tax trends
E. S. Linett
Washington Report: Congressional Budget Act of 1974
Thomas R. Hanley and George G. Bauernfeind
Taxation of foreign exchange activities of commercial banks
Jimmy F. Campbell and Walter F. O'Connor
Dispositions of subchap. S stock
Walter S. Hammert Jr. and Marvin J. Dickman
tax clinic
Mario P. Borini
Accountants and the IRS summons: recent developments
Michael I. Saltzman
the tax adviser, Volume 7, Number 8, August 1976
American Institute of Certified Public Accountants
the tax adviser, Volume 7, Number 1, January 1976
American Institute of Certified Public Accountants
the tax adviser, Volume 7 Number 2, February 1976
American Institute of Certified Public Accountants
the tax adviser, Volume 7, Number 3, March 1976
American Institute of Certified Public Accountants
the tax adviser, Volume 7, Number 4, April 1976
American Institute of Certified Public Accountants
the tax adviser, Volume 7, Number 5, may 1976
American Institute of Certified Public Accountants
Author index, 12 months ended July 1976
American Institute of Certified Public Accountants
Author index, 12 months ended December 1975
American Institute of Certified Public Accountants
Author index, 12 months ended January 1976
American Institute of Certified Public Accountants
Author index, 12 months ended February 1976
American Institute of Certified Public Accountants
Author index, 12 months ended March 1976
American Institute of Certified Public Accountants
Author index, 12 months ended April 1976
American Institute of Certified Public Accountants
the tax adviser, Volume 7, Number 6, June 1976
American Institute of Certified Public Accountants
the tax adviser, Volume 7, Number 7, July 1976
American Institute of Certified Public Accountants
Subject index, 12 months ended July 1976
American Institute of Certified Public Accountants
Subject index, 12 months ended December 1975
American Institute of Certified Public Accountants
Subject index, 12 months ended January 1976
American Institute of Certified Public Accountants
Subject index, 12 months ended February 1976
American Institute of Certified Public Accountants
IRS’s memorandum of understanding on disclosure of rulings and related documents
United States. Bureau of Internal Revenue
Subject index, 12 months ended April 1976
American Institute of Certified Public Accountants
Author index, 12 months ended May 1976
American Institute of Certified Public Accountants
Author index, 12 months ended June 1976
American Institute of Certified Public Accountants
tax trends
E. S. Linett
the tax adviser, Volume 4, Number 12, December 1973
American Institute of Certified Public Accountants
tax trends
E. S. Linett
tax trends
E. S. Linett
tax trends
E. S. Linett
tax trends
E. S. Linett
tax trends
E. S. Linett
tax trends
E. S. Linett
tax trends
E. S. Linett
Index: Subject index—12 months ended November 1973; Author index—12 months ended November 1973
American Institute of Certified Public Accountants
IRS access to accountants’ workpapers: the Coopers & Lybrand case
William T. Barnes
Estate Planning: Significant recent developments concerning estate planning (part I) Again,
Byrle M. Abbin, Robert H. Daskal, and David K. Carlson
Vesting provisions of ERISA (part II)
R. Michael Sanchez, Douglas M. Cain, Cynthia C. Benson, and James F. Wood
tax trends
Harry Z. Garian
Washington Report: IRS and AICPA discuss tax administration-1975 (part I: collection and service matters)
Joel M. Forster and American Institute of Certified Public Accountants. Federal Tax Division. Committee on Tax Administration
Washington Report: The IRS illegal payment questionnaire
Joel M. Forster
Allocation of trust expenses to nontaxable income — the capital gain controversy
Eugene G. Schorr and Gerard F. Stellwagen
Washington Report: Estate and gift taxes— could this be the year for change?
Joel M. Forster and George G. Bauernfeind
Pension Reform Act of 1974: taxation of distributions
Douglas M. Cain, R. Michael Sanchez, Constance L. Hauver, and James F. Wood
tax clinic
Barry Schwartz
Washington Report: IRS and AICPA discuss tax administration—1975 (part II: audit and compliance functions)
Joel M. Forster and American Institute of Certified Public Accountants. Federal Tax Division. Committee on Tax Administration
Estate Planning: Significant recent developments concerning estate planning (part II)
Byrle M. Abbin, Robert H. Daskal, and David K. Carlson
Estate Planning: Significant recent developments concerning estate planning (part III)
Byrle M. Abbin, Robert H. Daskal, and David K. Carlson
Washington Report: IRS illegal payment questionnaire—update
Joel M. Forster
Hedging in foreign currency: capital or ordinary?
Barry Leibowicz
tax clinic
William T. Diss
Creation of interest income under Sec. 482
George G. Bauernfeind
Social Security - its place in our tax and retirement systems
James E. Wheeler
Tax incentives for historic preservation
Joe A. Shull
tax clinic
Stuart R. Josephs
tax clinic
Paul Farber
Vesting provisions of ERISA (part I)
R. Michael Sanchez, Douglas M. Cain, Cynthia C. Benson, and James F. Wood
tax clinic
Robert J. Lerner
Viewpoint: IRS Collection Initiativesa self-critique
Thomas L. Davis
Insurance expirations: goodwill or not?
James R. Wegge Jr.
Tax on unrelated business income of churches
Loudell O. Ellis
Gift tax now or estate tax later? New planning guides
Ron N. Bagley and John B. South
tax clinic
Dominic A. Tarantino
Tax implications of accounting for inflation
Lawrence C. Phillips
Installment sales-problems, pitfalls, planning opportunities
David O. Shapiro
Federal tax exemption of prepaid health care plans Introduction
James J. McGovern
tax clinic
William J. Schwanbeck
tax clinic
Peter Elder
Estate Planning: Significant recent developments concerning estate planning (part IV)
Byrle M. Abbin, Robert H. Daskal, and David K. Carlson
Tax planning for insolvent individuals (part II)
Stephen A. Bodzin and William R. Charyk
Viewpoint: Auditing corporate returns and the illegal payments area —a view from within the Service
Meade Emory
Planning a Sec. 303 redemption
Lionel Chan
Taxation of ESOTs (part I)
Robert S. Pavlock and Paul Lieberman
Taxation of ESOTs (part II)
Robert S. Pavlock and Paul Lieberman
Taxation of professional sports teams
Steven Braun and Michael Pusey
Tax planning for insolvent individuals (part I)
Stephen A. Bodzin and William R. Charyk
Accounting and tax treatment of industrial development bonds
Jude P. Zwick and N. Richard Lange
ESOPs as financing vehicles: dilution aspects
Marc P. Blum
the tax adviser, Volume 4, Number 7, July 1973
American Institute of Certified Public Accountants
the tax adviser, Volume 4, Number 11, November 1973
American Institute of Certified Public Accountants
Index: Subject index—12 months ended June 1973; Author index—12 months ended June 1973
American Institute of Certified Public Accountants
the tax adviser, Volume 4, Number 8, August 1973
American Institute of Certified Public Accountants
the tax adviser, Volume 4, Number 9, September 1973
American Institute of Certified Public Accountants
the tax adviser, Volume 4, Number 10, October 1973
American Institute of Certified Public Accountants
Index: Subject index—12 months ended October 1973; Author index—12 months ended October 1973
American Institute of Certified Public Accountants
tax trends
Harry Z. Garian
Index: Subject index—12 months ended July 1973; Author index—12 months ended July 1973
American Institute of Certified Public Accountants
Index: Subject index—12 months ended August 1973; Author index—12 months ended August 1973
American Institute of Certified Public Accountants
Index: Subject index—12 months ended September 1973; Author index—12 months ended September 1973
American Institute of Certified Public Accountants
tax trends
Harry C. Garian
Inventory costing regulations: Tax Division’s comments
Joel M. Forster and American Institute of Certified Public Accountants. Federal Tax Division
tax trends
Harry Z. Garian
tax trends
Harry Z. Garian
tax trends
Harry Z. Garian
tax clinic
Dominic A. Tarantino
Washington Report: Pension plan reform: the Congressional proposals (part II)
Gilbert Simonetti Jr.
Another look at depreciation reform (part II)
Henry G. Wisniewski and William E. Parker
professions at work: Tax Division activities: a review and forecast
Joel M. Forster and American Institute of Certified Public Accountants. Federal Tax Division
tax clinic
Norman Ruecker
professions at work: Proposed legislation on state taxation of interstate commerce Bills
Joel M. Forster
Washington Report: Pension plan reform: the Congressional proposals (part I)
Gilbert Simonetti Jr.
tax clinic
Herbert J. Lerner
Washington Report: Quiet man behind the tax laws (No other civil servant in Washington has the clout of Laurence Woodworth. Neither, in fact, do most politicians.)
Gilbert Simonetti Jr.
New U.K. imputation tax system: implications for American investment
David A. Davidson and Howard R. Serlin
Net operating losses of noncorporate taxpayers (part II)
James M. Boyle
tax clinic
Thomas S. Oehring
Formation, operation and expansion of bank holding companies
Jack M. Vaughan
Disposition and acquisition of life insurance in force
A. Wendell Simmons and Lawrence C. Phillips
tax clinic
Mario P. Borini
tax clinic
William L. Raby
Installment sales for “dealers” in personal property: review and analysis (part I)
C. Richard Cox and Goldston F. Harris
Installment sales for “dealers” in personal property: review and analysis (part II)
C. Richard Cax and Goldston F. Harris
Taxation of trust distributions (installment II)
Bernard Barnett
Stepped-up basis at death: the defense
Arthur S. Hoffman
Funny thing happened on the way to the tax forum
Walter C. Frank
Proposed source-of-income regulations: increased double taxation
Charles T. Crawford and Richard M. Hammer
Significant recent developments involving educators
Charles A. Nickerson
CPA and ethics in tax practice
Walter C. Frank
Taxation of compensation: complexities and anomalies
Robert M. Rosen and Harold Dankner
Another look at depreciation reform (part I)
Henry G. Wisniewski, William E. Parker, and Harold Jenkins
IRS’s right of access to the CPA’s workpapers and client records
Edward O. C. Ord
Net operating losses of noncorporate taxpayers (part I)
James M. Boyle
Income tax loopholes and political rhetoric (part I)
Boris I. Bittker
the tax adviser, Volume 4, Number 2, February 1973
American Institute of Certified Public Accountants
the tax adviser, Volume 4, Number 1, January 1973
American Institute of Certified Public Accountants
Tax incentives for getting or staying unmarried
Charles Haworth
the tax adviser, Volume 4, Number 3, March 1973
American Institute of Certified Public Accountants
the tax adviser, Volume 4, Number 4, April 1973
American Institute of Certified Public Accountants
the tax adviser, Volume 4, Number 5, may 1973
American Institute of Certified Public Accountants
the tax adviser, Volume 4, Number 6, June 1973
American Institute of Certified Public Accountants
Subject index—12 months ended Index: December 1972; Author index—12 months ended December 1972
American Institute of Certified Public Accountants
Index: Subject index—12 months ended January 1973; Author index—12 months ended January 1973
American Institute of Certified Public Accountants
Index: Subject index—12 months ended February 1973; Author index—12 months ended February 1973
American Institute of Certified Public Accountants
Index: Author index—12 months ended March 1973
American Institute of Certified Public Accountants
Index: Subject index—12 months ended April 1973; Author index—12 months ended April 1973
American Institute of Certified Public Accountants
Index: Subject index—12 months ended May 1973; Author index—12 months ended May 1973
American Institute of Certified Public Accountants
tax trends
Harry Z. Garian
tax trends
Harry Z. Garian
tax trends
Harry Z. Garian
tax trends
Harry Z. Garian
tax trends
Harry Z. Garian
tax trends
Harry Z. Garian
Washington Report: New tax legislation: piggyback rides, bows and arrows, and other diversions
Gilbert Simonetti Jr.
Washington Report: Tax reform 1973: words from the wise
Gilbert Simonetti Jr.
professions at work: Tax Division’s 1973 recommendations for amendments to the Internal Revenue Code
Joel M. Forster and American Institute of Certified Public Accountants. Federal Taxation Division
professions at work: Tax Division’s testimony on Administration pension plan proposals
Joel M. Forster and American Institute of Certified Public Accountants. Federal Tax Division
Significant recent developments concerning stock options
Daniel F. Kruger and Benson J. Chapman
tax clinic
Thomas C. Parsons
tax clinic
William J. Schwanbeck
tax clinic
Peter Elder
tax clinic
Jerome Toder
tax clinic
Paul Faber
tax clinic
William T. Diss
Avoiding and reducing potential recapture of farm losses
D. Michael Vaughan
VAT: what, how, where
B. Kenneth Sanden
Estate and gift tax revision (part I)
Richard B. Covey
Proposed REIT regulations: a critique
David A. Berenson and Richard Reichler
Attestation of Federal corporate income tax returns
Robert W. Clarke, Allan S. Rosenbaum, and James O. Winjum
Every day is selection day
Richard S. Helstein and Alan R. Bialeck
New proposed inventory costing regulations
Leslie J. Schneider
Estate and gift tax revision (part II) RICHARD
Richard B. Covey
The taxation of trust distributions (installment I)
Bernard Barnett
Taxpayer assistance and the tax practitioner
Raymond F. Harless
CPA’s third-party tax opinion as an attest function
William L. Raby
Tax treatment of capital recovery
John S. Nolan
Tax Division’s views on tax reform
American Institute of Certified Public Accountants. Division of Federal Taxation. Executive Committee
Holding and finance companies in The Netherlands and the Netherlands Antilles
Richard C. Pugh and G. C.A. Smeets
How the IRS evaluates and promotes revenue agents
Raymond F. Harless
the tax adviser, Volume 8, Number 10, October 1977
American Institute of Certified Public Accountants
the tax adviser, Volume 8, Number 11, November 1977
American Institute of Certified Public Accountants
the tax adviser, Volume 8, Number 12, December 1977
American Institute of Certified Public Accountants
the tax adviser, Volume 8, Number 9, September 1977
American Institute of Certified Public Accountants
Author index, 12 months ended September 1977
American Institute of Certified Public Accountants
Author index, 12 months ended October 1977
American Institute of Certified Public Accountants
Author index, 12 months ended November 1977
American Institute of Certified Public Accountants
Author index, 12 months ended August 1977
American Institute of Certified Public Accountants
Subject index, 12 months ended September 1977
American Institute of Certified Public Accountants
Subject index, 12 months ended October 1977
American Institute of Certified Public Accountants
Subject index, 12 months ended November 1977
American Institute of Certified Public Accountants
tax trends
E. S. Linett
tax trends
E. S. Linett
tax trends
E. S. Linett
tax trends
E. S. Linett
Washington Report: Former Commissioner’s thoughts on simplification and tax reform
Thomas R. Hanley, William Stromsem, and Donald C. Alexander
Washington Report: Assistant Commissioner discusses tax administration problems (or, keeping the Wolfe from the door)
Thomas R. Hanley, William Stromsem, and Singleton B. Wolfe
Washington Report: AICPA comments on the Technical Corrections Bill of 1977
Thomas R. Hanley and William Stromsem
Effect of the minimum tax on intangible drilling costs
Robert J. Welter
’76 Act-the death blow for Sec. 911?
Ralph Wehrenberg and Lynn D. Lotka
Tax aspects of the construction industry
Herbert F. Feldman
Washington Report: An interview with Commissioner Kurtz
Thomas R. Hanley, William Stromsem, and Jerome Kurtz
taxing matters
Josh Grauer
Estate Planning: Joint ownership with right of survivorship— the gift tax consequences
Harry M. Linowes
’76 Act: loss carryovers (part II)
James S. Eustice
Allocation of partnership income and loss after the ’76 Act
Nancy E. Shurtz
tax clinic
Mario P. Borini
tax clinic
Albert B. Ellentuck
tax clinic
William H. Gregory
tax clinic
Thomas S. Oehring
brilliant deductions
Josh Grauer
’76 Act: loss carryovers (part I)
James S. Eustice
Tax features of securities options
Durwood Alkire, Michael F. Foran, and Kavasseri V. Ramanathan
’76 Act restrictions on foreign convention expenses
Bernie H. Beaver
Double taxation of corporate-source income: reality or illusion?
James E. Wheeler and Dennis J. Gaffney
U.S. foreign tax credit limitation after the ’76 Act
Robert K. Decelles and Walter F. O'Connor
Foreign tax credit limitation: planning under the Sec. 861 regulations
Eugene W. Kligmann
the tax adviser, Volume 8, Number 7, July 1977
American Institute of Certified Public Accountants
Author index, 12 months ended June 1977
American Institute of Certified Public Accountants
the tax adviser, Volume 8, Number 5, May 1977
American Institute of Certified Public Accountants
Subject index, 12 months ended June 1977
American Institute of Certified Public Accountants
the tax adviser, Volume 8, Number 8, August 1977
American Institute of Certified Public Accountants
Author index, 12 months ended April 1977
American Institute of Certified Public Accountants
tax trends
E. S. Linett
Author index, 12 months ended July 1977
American Institute of Certified Public Accountants
tax trends
E. S. Linett
tax trends
E. S. Linett
Washington Report: Employee benefits planning - the need for interprofessional cooperation
Thomas R. Hanley and William Stromsem
Washington Report: AICPA urges changes in new Sec. 911 rules
Thomas R. Hanley, William Stromsem, William C. Penick, and American Institute of Certified Public Accountants. Federal Tax Division
Washington Report: Kurtz on disclosure of “questionable positions”
Thomas R. Hanley, William Stromsem, and Jerome Kurtz
Estate Planning: Significant recent developments concerning estate planning (part IV)
Byrle M. Abbin, Robert H. Daskal, and David K. Carlson
tax clinic
Stuart R. Josephs
tax clinic
Dominic A. Tarantino
tax clinic
Herbert J. Lerner
German corporate tax reform and its effects on U.S. investment
Robert Gonnella, Claus Gartner, and Robert T. Cole
Employee stock ownership trusts - an update
Robert S. Pavlock and Paul Lieberman
Estate Planning: Significant recent developments concerning estate planning (part II)
Byrle M. Abbin, Robert H. Daskal, and David K. Carlson
Tax planning for multiple corporations: definitions and applications
Howard T. Slayen and Jay F. Ayers
Estate Planning: Significant recent developments concerning estate planning (part V)
Byrle M. Abbin, Robert H. Daskal, and David K. Carlson
’76 Act provisions affecting nonresident aliens
Herbert H. Alpert and Fred Feingold
’76 Act’s carryover-basis rules: new vistas for tax planning
Eugene W. Klingman and Norman R. Milefsky
Practitioner’s guide to mitigation
Michael J. Bishko
the tax adviser, Volume 10, Number 6, June 1979
American Institute of Certified Public Accountants
Author index, 12 months ended May 1979
American Institute of Certified Public Accountants
the tax adviser, Volume 8, Number 1, January 1977
American Institute of Certified Public Accountants
the tax adviser, Volume 8, Number 2, February 1977
American Institute of Certified Public Accountants
the tax adviser, Volume 8, Number 3, March 1977
American Institute of Certified Public Accountants
Subject index, 12 months ended May 1979
American Institute of Certified Public Accountants
Author index, 12 months ended December 1976
American Institute of Certified Public Accountants
Author index, 12 months ended January 1977
American Institute of Certified Public Accountants
Author index, 12 months ended February 1977
American Institute of Certified Public Accountants
tax trends
E. S. Linett
tax trends
E. S. Linett
Subject index, 12 months ended January 1977
American Institute of Certified Public Accountants
tax trends
E. S. Linett
tax trends
E. S. Linett
Washington Report: Tax Division’s comments on proposed regs. under Sec. 861
Thomas R. Hanley, Roger Miller, and William C. Penick
Washington Report: Tax Division’s comments on Sec. 585 proposed regulations
Thomas R. Hanley and American Institute of Certified Public Accountants. Federal Tax Division
Washington Report: Update of LIFO Questions and Comments
Thomas R. Hanley
Accelerating the benefit of deemed-paid foreign tax credits
John L. Kramer and James E. Wheeler
Capital gains on sales of subdivided realty-three alternatives
Hal Wm. Ellis and William S. Houston Jr.
Tax complexity and the tax practitioner
James S. Eustice
code words
Josh Grauer
tax clinic
William T. Diss
tax clinic
Barry Schwartz
tax clinic
William J. Schwanbeck
Protecting the tax integrity of partner-partnership transactions
Willis C. Stevenson and Stephen P. Jarchow
’76 Act and the individual taxpayer
James R. Willis
Tax Reform Act of 1976- what’s in it for business?
Dean A. Adams
Estate and gift tax reforms of the ’76 Act: summary and analysis
Jacques A. Preis and Donald E. Wilson
Secs. 465 and 704(d): invest at your own risk
John W. Lee and Richard E. Fogg
the tax adviser, Volume 10, Number 3, March 1979
American Institute of Certified Public Accountants
the tax adviser, Volume 10, Number 2, February 1979
American Institute of Certified Public Accountants
Author index, 12 months ended February 1979
American Institute of Certified Public Accountants
Author index, 12 months ended January 1979
American Institute of Certified Public Accountants
Subject index, 12 months ended February 1979
American Institute of Certified Public Accountants
the tax adviser, Volume 16, Number 4, April 1979
American Institute of Certified Public Accountants
the tax adviser, Volume 10, Number 5, May 1979
American Institute of Certified Public Accountants
tax trends
E. S. Linett
tax trends
E. S. Linett
tax trends
E. S. Linett
tax trends
E. S. Linett
Washington Report: Tax division comments on foreign tax credit regs, project
Kenneth F. Thomas, Roger L. Miller, and American Institute of Certified Public Accountants. Federal Tax Division
Washington Report: Questions and answers on tax administration (part I)
Kenneth F. Thomas and Roger L. Miller
Washington Report: Questions and answers on tax administration (part II)
Kenneth F. Thomas and Roger L. Miller
Washington Report: Professional advertising: the Treasury’s view
Kenneth F. Thomas, William R. Stromsem, and American Institute of Certified Public Accountants. Federal Tax Division
Employee stock ownership trusts: 1978 developments
Paul Lieberman
Analysis of the Sec. 401 (j) proposed regs.
Stan B. Dickson Jr. and Richard W. Bourgon
Deductibility of compromise settlements
Jerome S. Horvitz and Michael J. Tucker
Estate Planning: Significant recent developments concerning estate planning (part I)
Byrle M. Abbin and David K. Carlson
tax clinic
Peter Elder
tax clinic
Stuart R. Josephs
Estate Planning: Significant recent developments concerning estate planning (part IV)
Byrle M. Abbin and David K. Carlson
tax clinic
William R. Sutherland
Tax aspects of the Bankruptcy Reform Act of 1978
Wendell W. Webster
Tax accrual reviews of life insurance companies
Jeffrey M. Kadet
Tax planning for educational benefits
Joseph L. Boyd and Charles H. Calhoun
Estate Planning: Significant recent developments concerning estate planning (part II)
Byrle M. Abbin and David K. Carlson
Estate Planning: Significant recent developments concerning estate planning (part III)
Byrle M. Abbin and David K. Carlson
tax clinic
Kevin Hennessey
Final Sec. 83 regs: dividends on restricted stock as compensation
Joseph E. Bernstein
1978 changes affecting the taxation of deferred compensation, retirement plans, and fringe benefits This
Charles V. Fingal Jr.
Selected tax planning ideas for savings and loan associations
Marie Tan and J. Michael Pusey
New alternative minimum tax
W. E. Seago
Investment tax credit for farmers and agriculturalists
Douglas O. Thure
Viewpoint: How confidential is the tax return?
Howard T. Martin
Estate tax deduction for administration expenses - circuits in conflict
William R. Brennan Jr.
tax clinic
Steve Braun
the tax adviser, Volume 9, Number 8, August 1978
American Institute of Certified Public Accountants
the tax adviser, Volume 9, Number 10, October 1978
American Institute of Certified Public Accountants
Author index, 12 months ended July 1978
American Institute of Certified Public Accountants
the tax adviser, Volume 9, Number 9, September 1978
American Institute of Certified Public Accountants
Author index, 12 months ended September 1978
American Institute of Certified Public Accountants
the tax adviser, Volume 9, Number 11, November 1978
American Institute of Certified Public Accountants
Subject index, 12 months ended July 1978
American Institute of Certified Public Accountants
Author index, 12 months ended August 1978
American Institute of Certified Public Accountants
Subject index, 12 months ended September 1978
American Institute of Certified Public Accountants
Author index, 12 months ended October 1978
American Institute of Certified Public Accountants
tax trends
E. S. Linett
Subject index, 12 months ended August 1978
American Institute of Certified Public Accountants
tax trends
E. S. Linett
Subject index, 12 months ended October 1978
American Institute of Certified Public Accountants
the tax adviser, Volume 9, Number 12, December 1978
American Institute of Certified Public Accountants
tax trends
E. S. Linett
Washington Report: In good form: comments of the Tax Forms Subcommittee
Kenneth F. Thomas and William R. Stromsem
tax trends
E. S. Linett
Author index, 12 months ended November 1978
American Institute of Certified Public Accountants
Washington Report: Tax Division comments on proposals to modify carryover basis
Kenneth F. Thomas, William R. Stromsem, and American Institute of Certified Public Accountants. Federal Tax Division
Washington Report: Capital gains provisions of the ’78 bill - an explanation
Kenneth F. Thomas and William R. Stromsem
tax trends
E. S. Linett
Merits of incorporating the athlete
Martha A. Van de Ven and Steven A. Kauffman
Washington Report: House-passed capital gains reductions— an explanation
Kenneth F. Thomas and William R. Stromsem
Viewpoint: The taxpayer compliance measurement program: the backbone of the audit selection system
Anita F. Alpern
Analysis of the final Sec. 83 regulations
Lorence L. Bravenec
Political education by charities - sorting out the IRS position
Mark B. Weinberg
tax clinic
Mario P. Borini
tax clinic
Darwin Broenen
tax clinic
James E. Power
tax clinic
Herbert J. Lerner
Effects of alternative assumptions on leveraged lease rates of return
Robert Capettini and Philip J. Harmelink
tax clinic
Albert B. Ellentuck
Sec. 305 “redemption premium” concept
Edward A. Morgan
Treatment of split gifts under the ’76 Act
Alan Mitchell and Ralph Switzer
Implications of the Supreme Court’s decision in Frank Lyon
Heny W. Schmidt Jr. and Michael Raddie
Tax-free income with warrants
Leonard J. Almquist
Elective nonqualified cash deferred compensation plans in light of Prop. Regs. Sec. 1.61-16
Lawrence M. Wolfish
’78 Act-capital gains and tax preferences
Gerald W. Padwe
the tax adviser, Volume 9, Number 7, July 1978
American Institute of Certified Public Accountants
Author index, 12 months ended June 1978
American Institute of Certified Public Accountants
subject index 12 months ended June 1978
American Institute of Certified Public Accountants
tax trends
E. S. Linett
Washington Report: Tax division comments on single level of appeal
Kenneth F. Thomas, Roger L. Miller, and American Institute of Certified Public Accountants. Federal Tax Division
Intrafamily “sale” for notes: IRS vs. T.C.
Gerald I. Carp
Tax treatment of start-up costs
W. E. Seago
’76 Act estate tax changes affecting closely held business interests
Carl E. Wilkinson
tax clinic
Dominic A. Tarantino
Allocation and apportionment of research and development expenditures under Regs. Sec. 1.861-8
Leonard W. Rothschild Jr.
the tax adviser, Volume 9, Number 6, June 1978
American Institute of Certified Public Accountants
Author index, 12 months ended May 1978
American Institute of Certified Public Accountants
the tax adviser, Volume 9, Number 3, March 1978
American Institute of Certified Public Accountants
Subject index, 12 months ended May 1978
American Institute of Certified Public Accountants
Author index, 12 months ended February 1978
American Institute of Certified Public Accountants
the tax adviser, Volume 9, Number 4, April 1978
American Institute of Certified Public Accountants
the tax adviser, Volume 9, Number 5, may 1978
American Institute of Certified Public Accountants
tax trends
E. S. Linett
Subject index, 12 months ended February 1978
American Institute of Certified Public Accountants
tax trends
E. S. Linett
tax trends
E. S. Linett
tax trends
E. S. Linett
Washington Report: AICPA testifies on the President’s 1978 tax program
William R. Stromsem
Washington Report: The effect of the Freedom of Information and Privacy Acts on IRS enforcement Deputy
Kenneth F. Thomas, William R. Stromsem, and William E. Williams
Viewpoint: IRS information returns program
James I. Owens
’76 Act and other developments affecting exempt organizations and charitable giving
Wallace E. Shrekgast and Steven Lipner
Tax planning for Irish operations (part I)
Marianne Burge and Joe O'Broin
Washington Report: AICPA survey on single level of IRS appeals
Kenneth F. Thomas and Roger L. Miller
Estate Planning: Significant recent developments concerning estate planning (part IV)
Byrle M. Abbin, Robert H. Daskal, and David K. Carlson
Washington Report: IRS suspends Sec. 274 question on 1977 Form 1120
Thomas R. Hanley, William R. Stromsem, Arthur J. Dixon, and American Institute of Certified Public Accountants. Federal Tax Division
tax clinic
Peter Elder
Estate Planning: Significant recent developments concerning estate planning (part III)
Byrle M. Abbin, Robert H. Daskal, and David K. Carlson
Sec. 119 after Kowalski
William F. Jordan
Estate Planning: Significant recent developments concerning estate planning (part I)
Byrle M. Abbin, Robert H. Daskal, and David K. Carlson
Using algebra to solve special tax problems
Terry J. Witt and J. Perry Abbott
Tax planning for Irish operations (part II)
Marianne Burge and Joe O'Broin
tax clinic
Paul Farber
tax clinic
William R. Sutherland
Estate Planning: Significant recent developments concerning estate planning (part II)
Byrle M. Abbin, Robert H. Daskal, and David K. Carlson
tax clinic
Stuart R. Josephs
Summary of civil liability in tax practice
D. Larry Crumbley, Jerome Horvitz, and Herbert L. Jensen
Significant recent developments concerning consolidated returns
Burton M. Mirsky and Steven L. Protass
Intercompany pricing: how to handle an international tax examination
Richard H. Kalish
Employee stock ownership trusts: the final regulations
Robert S. Pavlock and Paul Lieberman
DISC and the ’76 Act
Michael A. Henning and Matthew R. Kretzer
the tax adviser, Volume 9, Number 2, February 1978
American Institute of Certified Public Accountants
Author index, 12 months ended January 1978
American Institute of Certified Public Accountants
Subject index, 13 months ended January 1978
American Institute of Certified Public Accountants
tax trends
E. S. Linett
Washington Report: Single level of appeals gains favor within IRS; AICPA to survey CPA practitioners
Thomas R. Hanley and William R. Stromsem
Security losses: the importance of being worthless
James R. Hasselback
Viewpoint: ADP in the IRS: responding to change
Patrick J. Ruttle
tax clinic
Steve Braun
Taxation of solid minerals: understanding the property unit concept
Frank M. Burke Jr. and Ahron H. Haspel
’76 Act and the maximum tax: expanded planning opportunities for deferred compensation
James E. Smith
Foreclosure, abandonment, and settlement: the tax effects on mortgagors
Grover A. Cleveland
the tax adviser, Volume 19, Number 1, January 1978
American Institute of Certified Public Accountants
the tax adviser, Volume 10, Number 1, January 1979
American Institute of Certified Public Accountants
Author index, 12 months ended December 1977
American Institute of Certified Public Accountants
Author index, 12 months ended December 1978
American Institute of Certified Public Accountants
tax trends
E. S. Linett
Subject index, 12 months ended December 1978
American Institute of Certified Public Accountants
Unraveling a collapsible partnership
D. Larry Crumbley and Kenneth N. Orbach
tax trends
E. S. Linett
tax clinic
William T. Diss
Viewpoint of the tax adviser: an overview of simplification
Sydney I. Roberts
ADR depreciation-an automated system approach
Lee F. Hinderscheid
tax clinic
William T. Diss
LIFO-an analysis of some computational procedures
William R. Sutherland
Foreign Earned Income Act of 1978: a step forward for expatriates and their employers
Ralph A. Wehrenberg, John E. Rogers, James S. Schmid, and Marion Gajek
the tax adviser, Volume 11, Number 12, December 1980
American Institute of Certified Public Accountants
Author index, 12 months ended November 1980
American Institute of Certified Public Accountants
tax trends
E. S. Linett
Washington Report: Technical advice from Assistant Commissioner Portney
Kenneth F. Thomas, William R. Stromsem, Gerald G. Portney, and American Institute of Certified Public Accountants. Federal Tax Division
Like-kind exchanges of partnership interests
M. Keith Prescott
tax clinic
James E. Power
Storage facilities and the investment credit
Lawrence Maples
Estate Planning: Planning and tax considerations in the use of revocable trusts (part II)
Julian S. Bush and Howard M. Zaritsky
Unitary method of state taxation after Mobil and Exxon
Caryl Nackenson and Robert Feinschreiber
the tax adviser, Volume 11, Number 9, September 1980
American Institute of Certified Public Accountants
the tax adviser, Volume 11, Number 10, October 1980
American Institute of Certified Public Accountants
Author index, 12 months ended September 1980
American Institute of Certified Public Accountants
the tax adviser, Volume 11, Number 11, November 1980
American Institute of Certified Public Accountants
Subject index, 12 months ended September 1980
American Institute of Certified Public Accountants
tax trends
E. S. Linett
tax trends
E. S. Linett
Washington Report: IRS adopts guidelines for preparer negligence penalty
Kenneth F. Thomas and William R. Stromsem
Washington Report: New legislative proposals on capital cost recovery
Kenneth F. Thomas and Peter F. Zimmermann
Accounting for vacation pay: is it time to change your method?
Terry R. Nygaard and Lou B. Davenport
tax clinic
Albert B. Ellentuck
tax clinic
Darwin Broenen
Allocation of interest and R&D under Regs. Sec. 1.861-8(e): questions from the entrails
Michael Adler
Willfulness and the 100% penalty
Herbert L. Jensen
Estate Planning: Planning and tax considerations in the use of revocable trusts (part I)*
Julian S. Bush and Howard M. Zaritsky
New procedures to obtain an IRS ruling
Louis W. Kasischke
Working with the at-risk rules: a practical approach
Kenneth H. Heller and Paul J. Streer
Author index, 12 months ended August 1980
American Institute of Certified Public Accountants
Subject index, 12 months ended August 1980
American Institute of Certified Public Accountants
tax trends
E. S. Linett
Washington Report: AICPA Tax Recommendations to Aid Small Business
Kenneth F. Thomas, William R. Stromsem, and American Institute of Certified Public Accountants. Federal Tax Division. Small Business Taxation Subcommittee
Examination of the IRS’s voluntary disclosure policy
Jerome S. Horvitz and Henri L. Tallichet
tax clinic
Frank J. O'Connell Jr.
Simplified employee pensions: the new-sty!e IRA
Barbara Crooks and James H. Boyd
Estate Planning: Planning for the transfer of a personal residence
Thomas M. Porcano
Common paymaster rules of Secs. 3121(s) and 3306(p): an analysis of the final regs
Timothy J. McCormally
the tax adviser, Volume 12, Number 12, December 1981
American Institute of Certified Public Accountants
tax trends
E. S. Linett
Washington Report: AICPA seeks repeal of imminent LIFO recapture provision
Kenneth F. Thomas and William R. Stromsem
tax clinic
Henry J. Ferrero Jr.
Tax havens—an endangered species?
Charles T. Crawford
Estate Planning: Estate and gift taxation after the ’81 Act: estate planning is not dead
Bernard Barnett and David S. Rhine
Economic Recovery Tax Act of 1981: U.S. citizens working abroad
Anthony M. Komlyn and Peter W. Minges
the tax adviser, Volume 12, Number 10, October 1981
American Institute of Certified Public Accountants
Subject index, 12 months ended September 1981
American Institute of Certified Public Accountants
Author index, 12 months ended August 1981
American Institute of Certified Public Accountants
Author index, 12 months ended September 1981
American Institute of Certified Public Accountants
the tax adviser, Volume 12, Number 11, November 1981
American Institute of Certified Public Accountants
tax trends
E. S. Linett
tax trends
E. S. Linett
tax trends
E. S. Linett
Washington Report: Tax Division interviews Egger
Kenneth F. Thomas, William R. Stromsem, Roscoe L. Egger Jr., and American Institute of Certified Public Accountants. Federal Tax Division
IRS viewpoint: TPI individual examination classes
John L. Wedick Jr.
Washington Report: Tax Division comments on Sec. 385 regs.
Kenneth F. Thomas, Peter F. Zimmermann, and American Institute of Certified Public Accountants. Federal Tax Division
Cash basis corporation and the income tax adjustment to earnings and profits
Keith Walter Groebe
Taxation of executive perquisites in light of recent developments
Lawrence C. Phillips
Sale of a residence: a closer look
Patrick B. Dorr and John H. Wilguess
tax clinic
Frank J. O'Connell Jr.
tax clinic
Albert B. Ellentuck
tax clinic
Darwin Broenen
Construction period taxes and interest
Robert L. Jones and Gary E. Cole
Martino revisited: when can a dependent file a joint return?
Richard Boley and Edmund Outslay
Hershey Foods Corp.: diabetic shock for the IRS
Wesley Yang and Leroy L. Metz
Estate planning: Estate planning after death (part III)
Bernard Barnett
Estate Planning: Choosing the optimal flower bond
Paul E. Dascher and Richard B. Byars
Estate Planning: Charitable gift of a personal residence or farm with retained life interest
David A. Burgren
Trading in commodity futures contracts through tax haven corporations
Joseph E. Bernstein
McDonald’s of Zion: application of the step-transaction doctrine to the continuity of interest test
Earl C. Brown, Richard K. Berkowitz, and James M. Lynch
Highlights of the Economic Recovery Tax Act of 1981
Gerald W. Padwe and David D. Green
the tax adviser, Volume 10, Number 9, September 1979
American Institute of Certified Public Accountants
the tax adviser, Volume 10, Number 10, October 1979
American Institute of Certified Public Accountants
the tax adviser, Volume 10, Number 11, November 1979
American Institute of Certified Public Accountants
the tax adviser, Volume 10, Number 12, December 1979
American Institute of Certified Public Accountants
Author index, 12 months ended August 1979
American Institute of Certified Public Accountants
Author index, 12 months ended September 1979
American Institute of Certified Public Accountants
Author index, 12 months ended October 1979
American Institute of Certified Public Accountants
Author index 12, months ended November 1979
American Institute of Certified Public Accountants
Subject index, 12 months ended August 1979
American Institute of Certified Public Accountants
Subject index, 12 months ended September 1979
American Institute of Certified Public Accountants
Subject index, 12 months ended October 1979
American Institute of Certified Public Accountants
Subject index, 12 months ended November 1979
American Institute of Certified Public Accountants
tax trends
E. S. Linett
tax trends
E. S. Linett
tax trends
E. S. Linett
tax trends
E. S. Linett
IRS inspection service
Robert L. Rebein
New tax exemption program for doing business in Puerto Rico
Angel L. Castro
Washington Report: AICPA acts to restore social security benefits to retired partners
Kenneth F. Thomas, William R. Stromsem, and American Institute of Certified Public Accountants. Federal Tax Division
tax clinic
James E. Power
Value added tax and the United States
Bart R. Murray
tax clinic
Albert B. Ellentuck
Understanding Sec. 305(c) deemed distributions
Stephen Replin
Constructive dividend doctrine as applied to intercompany pricing
Richard H. Kalish and Francis L. Dougan
tax clinic
Robert E. Decker
Lump sum distributions and the special 10-year averaging election: ’78 Act may alter the decision
John O. Everett and Cathleen A. Geddeis
tax clinic
Darwin Broenen
Net operating loss deduction: inequity among taxpayers
Jonathan J. Davies
Washington Report: Responsibilities in Tax Practice and Thor Power Tool
Kenneth F. Thomas, William R. Stromsem, and American Institute of Certified Public Accountants. Federal Tax Division
Tax implications of family loan transactions
William F. Jordan
Definition of a preparer— who is he?
Marc A. Benjamin
Newly proposed regulations on LIFO conformity: lifting the embargo on full disclosure On
Felix B. Laughlin
Tax consequences of hedging against foreign currency fluctuations an update
Ralph A. Wehrenberg and Richard A. Helfand
Planning the characterization of foreign entities for U.S. tax purposes
Stephen P. Jarchow
the tax adviser, Volume 11, Number 8, August 1980
American Institute of Certified Public Accountants
Author index, 12 months ended July 1980
American Institute of Certified Public Accountants
the tax adviser, Volume 10, Number 7, July 1979
American Institute of Certified Public Accountants
Subject index, 12 months ended July 1980
American Institute of Certified Public Accountants
Author index, 12 months ended June 1979
American Institute of Certified Public Accountants
the tax adviser, Volume 10, Number 8, August 1979
American Institute of Certified Public Accountants
tax trends
E. S. Linett
Subject index, 12 months ended June 1979
American Institute of Certified Public Accountants
Author index, 12 months ended July 1979
American Institute of Certified Public Accountants
tax trends
E. S. Linett
tax trends
E. S. Linett
Washington Report: Statement of tax policy on capital cost recovery
Kenneth F. Thomas and Peter F. Zimmermann
Crossword: translations and transactions
Josh Grauer
Estate Planning: Some operational rules for estate planning with the marital deduction
Gary M. Winkle
Washington Report: AICPA supports tax simplification measures
Kenneth F. Thomas, William R. Stromsem, and American Institute of Certified Public Accountants. Federal Tax Division
Sale and leaseback of real property after Frank Lyon Co.
Valerie C. Robbins
Insurance companies and the income tax: legislative developments
Gordon O. Pehrson, Carolyn P. Chiechi, and John T. Adney
tax clinic
Herbert J. Lerner
tax clinic
Herbert J. Lerner
tax clinic
Dominic A. Tarantino
Corporate liquidation under Sec. 333 or 337: a review and analysis
Ted D. Englebrecht and David P. Turner
Business approach to subchap. S
Marvin J. Dickman
Tax reserves for losses on loans of banks: the need for reappraisal A
Sally Morrow Jones and Ronald P. Meier
Equipment leasing: a remaining tax shelter
Edward J. Schnee
the tax adviser, Volume 11, Number 6, June 1980
American Institute of Certified Public Accountants
the tax adviser, Volume 11, Number 7, July 1980
American Institute of Certified Public Accountants
the tax adviser, Volume 11, Number 3, March 1980
American Institute of Certified Public Accountants
the tax adviser, Volume 11, Number 4, April 1980
American Institute of Certified Public Accountants
the tax adviser, Volume 11, Number 5, may 1980
American Institute of Certified Public Accountants
Author index, 12 months ended May 1980
American Institute of Certified Public Accountants
Author index, 12 months ended June 1980
American Institute of Certified Public Accountants
tax trends
E. S. Linett
tax trends
E. S. Linett
tax trends
E. S. Linett
Subject index, 12 months ended May 1980
American Institute of Certified Public Accountants
tax trends
E. S. Linett
Washington Report: More on Thor: retroactive application of Rev. Proc. 80-5 protested
Kenneth F. Thomas, Janice M. Johnson, and American Institute of Certified Public Accountants. Federal Tax Division
Washington Report: AICPA return preparer survey
Kenneth F. Thomas, William R. Stromsem, and American Institute of Certified Public Accountants. Federal Tax Division
tax trends
E. S. Linett
Washington Report: Joint Committee on Taxation
Kenneth F. Thomas and William R. Stromsem
Income tax problems of interest-free loans
William F. Jordan
Washington Report: Kurtz discusses preparer penalties with Tax Division
Kenneth F. Thomas, William R. Stromsem, American Institute of Certified Public Accountants. Federal Tax Division, and Jerome Kurtz
Nonstock consideration in a “B” reorganization: the Reeves case
Walter Thurmond and Jerome S. Horvitz
Washington Report: The IRS’s war on abusive tax shelters
Kenneth F. Thomas and Janice M. Johnson
tax clinic
Dominic A. Tarantino
tax clinic
Gerald W. Padwe
tax clinic
Peter Elder
tax clinic
Stuart R. Josephs
Stock redemptions from estates and trusts—continued confusion
Edward J. Schnee
Subchap. S: recent developments
Lorence L. Bravenec
Mutual fund mergers: not too good to be true?
Robert Willens
tax clinic
Kevin Hennessey
Estate Planning: Significant recent developments concerning estate planning (part I)
Byrle M. Abbin and David K. Carlson
Estate Planning: Significant recent developments concerning estate planning (Part II)
Byrle M. Abbin and David K. Carlson
Estate Planning: Significant recent developments concerning estate planning (Part III)
Byrle M. Abbin and David K. Carlson
Partnership at-risk rules after the ’78 Revenue Act
James E. Smith
Valuation methods in exchanges of stock for assets
Janis R. Reeder and Dale L. Davison
Deducting interest on deferred estate tax payments
Marc Blum and Charles E. Bienemann Jr.
Delayed like-kind exchange: an assessment of recent developments
Robert C. Livsey and Donald J. Heng Jr.
Earnings and profits: an analysis of certain problems
Earl C. Brown, Richard K. Berkowitz, and Audrey Evans
Proposed regulations under Sec. 385
Susan Jewett
Life insurance companies and the income tax: recent judicial developments
Gordon O. Pehrson Jr., Carolyn P. Chiechi, and John T. Adney
Lobbying by public charities
Douglas M. Mancino
the tax adviser, Volume 11, Number 1, January 1980
American Institute of Certified Public Accountants
the tax adviser, Volume 11, Number 2, February 1980
American Institute of Certified Public Accountants
Author index, 12 months ended December 1979
American Institute of Certified Public Accountants
Author index, 12 months ended January 1980
American Institute of Certified Public Accountants
Subject index, 12 months ended December 1979
American Institute of Certified Public Accountants
tax trends
E. S. Linett
tax trends
E. S. Linett
Accountant-Advisor in Treasury’s Office of Tax Legislative Counsel
Kenneth F. Thomas and William R. Stromsem
tax clinic
William T. Diss
Common stock bailouts: a planning device for the close corporation
Michael C. Gallagher
Going concern value reexamined
Lawrence H. Danzig and Robert A. Robison
tax clinic
Steve Braun
Estate Planning: Estate administration expenses— the Ninth Circuit enters the conflict
Susan M. Erwin
How to obtain an investment credit for rehabilitated buildings
Philip W. Sandler
What is a partnership liability and how is a partner’s share determined?
W. E. Seago and Jerome S. Horvitz
Estate Planning: Lifetime gifts—a quantitative approach
Roger A. Pies and Daniel S. Goldberg
Tax planning for gifts of life insurance
Leo C. Hodges
Charitable remainder trusts and pooled income funds—using computer simulation to rank the benefits
Anna C. Fowler
the tax adviser, Volume 13, Number 8, August 1982
American Institute of Certified Public Accountants
the tax adviser, Volume 13, Number 10, October 1982
American Institute of Certified Public Accountants
the tax adviser, Volume 13, Number 7, July 1982
American Institute of Certified Public Accountants
Subject index, 12 months ended July 1982
American Institute of Certified Public Accountants
the tax adviser, Volume 13, Number 9, September 1982
American Institute of Certified Public Accountants
Subject index, 12 months ended September 1982
American Institute of Certified Public Accountants
the tax adviser, Volume 13, Number 11, November 1982
American Institute of Certified Public Accountants
the tax adviser, Volume 13, Number 12, December 1982
American Institute of Certified Public Accountants
Author index, 12 months ended June 1982
American Institute of Certified Public Accountants
Author index, 12 months ended July 1982
American Institute of Certified Public Accountants
Subject index, 12 months ended August 1982
American Institute of Certified Public Accountants
tax trends
Nicholas J. Fiore
Subject index, 12 months ended October 1982
American Institute of Certified Public Accountants
tax trends
Nicholas J. Fiore
tax trends
E. S. Linett
tax trends
E. S. Linett
Author index, 12 months ended August 1982
American Institute of Certified Public Accountants
tax trends
Nicholas J. Fiore
Washington Report: AICPA opposes key provisions of partnership audit bills
Kenneth F. Thomas, Robert E. Clayton, and American Institute of Certified Public Accountants. Federal Tax Division
tax trends
Nicholas J. Fiore
Washington Report: Tax Division responds to the report of the President’s Commission on Pension Policy
Kenneth F. Thomas, Garland Dorries, and American Institute of Certified Public Accountants. Federal Tax Division
Washington Report: Meeting with IRS Associate Commissioner (Operations)
Kenneth F. Thomas, Robert E. Clayton, and American Institute of Certified Public Accountants. Federal Tax Division. Tax Administration Subcommittee
Washington Report: Legislation to encourage disclosure of controversial positions taken on tax returns
Kenneth F. Thomas and William R. Stromsem
Tax treatment of expenditures for the purchase or license of “know-how”
Robert J. DeSantis
Washington Report: AICPA calls for National Commission on Tax Simplification
Kenneth F. Thomas, Garland Dorries, and American Institute of Certified Public Accountants. Federal Tax Division
Tax straddles and the Smith case— where are we now?
John R. Walsh Jr.
tax clinic
Leon M. Nad
New tax credit for increasing research activities
Robert Feinschreiber
tax clinic
Albert B. Ellentuck
New interest deduction rules for foreign banks in the U.S.
Charles T. Crawford and John O. Hatab
New pension provisions under TEFRA
Thomas G. Tracy and Kim Moore
tax clinic
Robert M. Rosen
tax clinic
Frank J. O'Connell Jr.
Contract research under the new research credit
Lorence L. Bravenec and Clair J. Nixon
tax clinic
Roy B. Harrill
Tax Court further restricts ITC for noncorporate lessors
Henry J. Ferrero Jr.
Estate Planning: Post-mortem planning checklist
Stuart Kessler
Sec. 304: basis adjustments for brother-sister corporations
D. Larry Crumbley, Anthony P. Curatola, and Thomas L. Dickens
Charitable lead trust
David A. Burgren
Equipment leasing under TEFRA: new restrictions and new opportunities
Howard J. Levine and Ronald S. Cohn
Tax Court further restricts ITC for noncorporate lessors
Patrick G. Jones
Tax advantages of multiple corporations after Vogel Fertilizer
Harold W. Chiasson
Keogh plans after the Economic Recovery Tax Act of 1981
Michael F. Klein
Closely held businesses: tax planning after ERTA
Frank E. Watkins Jr. and Fred A. Jacobs
Diedrich—the economic reality of net gifts
Renee T. Hennessy
Subchap. C provisions of TEFRA
Robert Willens and Robert K. Decelles
the tax adviser, Volume 12, Number 8, August 1981
American Institute of Certified Public Accountants
the tax adviser, Volume 12, Number 6, may 1981
American Institute of Certified Public Accountants
the tax adviser, Volume 12, Number 7, July 1981
American Institute of Certified Public Accountants
Subject index, 12 months ended July 1981
American Institute of Certified Public Accountants
Author index, 12 months ended May 1981
American Institute of Certified Public Accountants
Subject index, 12 months ended June 1981
American Institute of Certified Public Accountants
Author index, 12 months ended July 1981
American Institute of Certified Public Accountants
the tax adviser, Volume 13, Number 6, June 1982
American Institute of Certified Public Accountants
tax trends
E. S. Linett
Author index, 12 months ended June 1981
American Institute of Certified Public Accountants
tax trends
E. S. Linett
the tax adviser, Volume 13, Number 5, may 1982
American Institute of Certified Public Accountants
Subject index, 12 months ended May 1982
American Institute of Certified Public Accountants
tax trends
E. S. Linett
tax trends
E. S. Linett
tax trends
E. S. Linett
Washington Report: Tax Division testifies on Administration tax proposals
Kenneth F. Thomas and Peter F. Zimmermann
Washington Report: Tax Division questions definition of “legal services”
Kenneth F. Thomas, Janice M. Johnson, and American Institute of Certified Public Accountants. Federal Tax Division
Washington Report: Tax Division backs indexing
Kenneth F. Thomas, Peter F. Zimmermann, and American Institute of Certified Public Accountants. Federal Tax Division
Sec. 312(e)—the current interpretation
Edward J. Schnee
Washington Report: AICPA opposes elimination of completed-contract method of accounting
Kenneth F. Thomas and William R. Stromsem
Washington Report: Tax Division comments on Taxpayer Compliance Improvement Act of 1982
Kenneth F. Thomas, Robert E. Clayton, and American Institute of Certified Public Accountants. Federal Tax Division
tax clinic
Leon M. Nad
tax clinic
Robert M. Rosen
tax clinic
Stuart R. Josephs
Acquiring assets by purchasing corporate stock (part II)
Edward J. Schnee
Subchap. S: 1980 Developments
Lorence L. Bravenec
Financing strategies for residential rental real estate under the Economic Recovery Tax Act of 1981
Michael H. Hoeflich and James Shedden
tax clinic
Michael A. Kennedy
Estate Planning: Estate planning after death (part I)
Bernard Barnett
Estate Planning: Estate planning after death (part II)
Bernard Barnett
Estate Planning: Significant recent developments concerning estate planning (part II)
Byrle M. Abbin and David K. Carlson
Partnership distributions after Otey, Barenholtz, and Park Realty
Ken Mabry and David A. Reed
Wrap-around mortgages revisited: Temp. Regs. Sec. 15A.453-1(b)(3)(ii)
Keith D. Levingston
ACRS recovery vs. recapture for commercial realty: evaluating the costs and benefits The
John O. Everett and Curtis L. Norton
the tax adviser, Volume 12, Number 1, January 1981
American Institute of Certified Public Accountants
the tax adviser, Volume 13, Number 4, April 1982
American Institute of Certified Public Accountants
Subject index, 12 months ended December 1980
American Institute of Certified Public Accountants
the tax adviser, Volume 12, Number 3, March 1981
American Institute of Certified Public Accountants
the tax adviser, Volume 12, Number 4, April 1981
American Institute of Certified Public Accountants
Author index, 12 months ended December 1980
American Institute of Certified Public Accountants
Author index, 12 months ended February 1981
American Institute of Certified Public Accountants
Subject index, 12 months ended March 1981
American Institute of Certified Public Accountants
tax trends
E. S. Linett
the tax adviser, Volume 12, Number 2, February 1981
American Institute of Certified Public Accountants
tax trends
E. S. Linett
Author index, 12 months ended March 1981
American Institute of Certified Public Accountants
the tax adviser, Volume 12, Number 5, may 1981
American Institute of Certified Public Accountants
tax trends
E. S. Linett
Washington Report: Recent LIFO developments
Kenneth F. Thomas and William R. Stromsem
tax trends
E. S. Linett
tax trends
E. S. Linett
Washington Report: Tax Division comments: proposed regs. on tax shelter opinions
Kenneth F. Thomas, Janice M. Johnson, and American Institute of Certified Public Accountants. Federal Tax Division
Tax contingency audit workpapers: current developments, observations, and proposals
William T. Diss and Robert E. Hanson
IRS viewpoint: CPA participation in Volunteer Income Tax Assistance (VITA) and Student Tax Clinics
M. Eddie Heironimus
LIFO layer valuations under the dollar-value index method
LaRoy W. Wolff Jr.
Washington Report: Meeting with IRS: Compliance and Taxpayer Service and Returns Processing issues
Kenneth F. Thomas, William R. Stromsem, and American Institute of Certified Public AccountaTax Administration Subcommitteents. Federal Tax Division.
Washington Report: AICPA suggestions for improvement of Social Security system
Kenneth F. Thomas, Janice M. Johnson, and American Institute of Certified Public Accountants
IRS viewpoint: ERISA plan amendments under ENCEP
S. Allen Winborne
tax clinic
William T. Diss
tax clinic
Stanton H. Vollman
tax clinic
Gerald W. Padwe
tax clinic
Peter Elder
tax clinic
Stuart R. Josephs
tax clinic
Kevin Hennessey
Taxation of group-term life insurance: Sec. 79 History
Denise Lamaute
Sec. 83: new developments in executive compensation
Daniel F. Kruger and Benson J. Chapman
Bankruptcy Tax Act of 1980 (part II)
David A. Bereson and Jacob M. Blank
Grassroots lobbying and the new proposed regulations
George D. Webster and Alan P. Dye
Bankruptcy Tax Act of 1980 (part III)
David A. Bereson and Ernest Honecker
Still more on income averaging
Alan Rabin and W. Mason Richard
Planning and tax considerations in the use of revocable trusts (part III)
Julian S. Bush and Howard M. Zaritsky
Planning and tax considerations in the use of revocable trusts (part IV)
Julian S. Bush and Howard M. Zaritsky
Estate Planning: Tax advantages of partial gifts to charity
Caroline D. Strobel
Estate Planning: Significant recent developments concerning estate planning (part I)
Byrle M. Abbin and David K. Carlson
Estate Planning: Significant recent developments concerning estate planning (part II) Part
Byrle M. Abbin and David K. Carlson
Estate Planning: Significant recent developments concerning estate planning (part III)
Byrle M. Abbin and David K. Carlson
Analysis of the Installment Sales Revision Act of 1980
Michael C. Colleran and Jeffery R. Rosenthal
Bankruptcy Tax Act of 1980 (part I)
David A. Bereson and Jacob M. Blank
New tax cost of excessive compensation
James E. Cheeks
IRS approach to the wrap-around mortgage: a contradiction of tax fundamentals
Jonathan J. Davies, Leonard Zumpano, and Edward Mansfield
Foreign investment in U.S, real estate—a new set of rules
Neal W. Zimmerman
the tax adviser, Volume 13, Number 2, February 1982
American Institute of Certified Public Accountants
the tax adviser, Volume 13, Number 3, March 1982
American Institute of Certified Public Accountants
Subject index 12 months ended January 1982
American Institute of Certified Public Accountants
Subject index, 12 months ended February 1982
American Institute of Certified Public Accountants
Subject index, 12 months ended March 1982
American Institute of Certified Public Accountants
Author index 12 months ended January 1982
American Institute of Certified Public Accountants
Author index, 12 months ended February 1982
American Institute of Certified Public Accountants
Author index, 12 months ended March 1982
American Institute of Certified Public Accountants
tax trends
E. S. Linett
tax trends
E. S. Linett
tax trends
E. S. Linett
Washington Report: Congress nears enactment of bill for reimbursement of tax litigation costs
Kenneth F. Thomas and William R. Stromsem
Washington Report: New debt/equity proposed regs. adopt some Tax Division suggestions
Kenneth F. Thomas, Garland Dorries, and American Institute of Certified Public Accountants. Federal Tax Division
Washington Report: Egger on the IRS reorganization
Kenneth F. Thomas and Garland Dorries
Tax clinic
Stanton H. Vollman
Limitation on investment interest expense
Kenneth Marx
tax clinic
Peter Elder
Planning for loans to participants from qualified plans after ERISA (part I)
Vincent L. Holman and Ira S. Feldman
tax clinic
Gerald W. Padwe
Estate Planning: Sec. 2039: keeping nonqualified deferred compensation benefits out of the estate
Joan Ellenbogen
Planning for loans to participants from qualified plans after ERISA (part II)
Vincent L. Holman and Ira S. Feldman
Estate Planning: Significant recent developments concerning estate planning (part I)
Byrle M. Abbin and David K. Carlson
New leasing rules—get them while they’re hot
Howard J. Levine and Ronald S. Cohn
Tax consequences of exchanging a partnership interest for services
Menachem Rosenberg
Debt/equity regulations: round 3
Burton M. Mirsky and Robert Willens
the tax adviser, Volume 13, Number 1, January 1982
American Institute of Certified Public Accountants
Subject Index, 12 months ended December 1981
American Institute of Certified Public Accountants
Author Index, 12 months ended December 1981
American Institute of Certified Public Accountants
tax trends
E. S. Linett
Washington Report: Tax Division urges repeal of generation-skipping transfer tax
Kenneth F. Thomas, Robert E. Clayton, and American Institute of Certified Public Accountants. Tax Division
tax clinic
William T. Diss
Coping with the Sec. 956 investment in U.S. property rules
Sandra S. Kramer
Estate Planning: Tax planning for income in respect of a decedent
Ted D. Englebrecht and August Helmbright
Qualified research contributions under the ’81 Act
Robert Feinschreiber
the tax adviser, Volume 14, Number 12, December 1983
American Institute of Certified Public Accountants
tax trends
Nicholas J. Fiore
Washington Report: Major efforts of Tax Forms Subcommittee recognized
Kenneth F. Thomas and Edward S. Karl
Transfers of interests in public limited partnerships and the collapsible partnership rules: a planning pitfail
Michael H. Hoeflich
tax clinic
Henry J. Ferrero
Sale-leaseback of a dwelling unit and Sec. 280A
Kenneth N. Orbach and Richard A. White
Estate Planning: Income in respect of a decedent and sales transactions: new developments require reassessment
William N. Kulsrud
Controversies surrounding the self-employment tax
Kathy Mackin and Thomas M. Porcano
the tax adviser, Volume 14, Number 9, September 1983
American Institute of Certified Public Accountants
the tax adviser, Volume 14, Number 11, November 1983
American Institute of Certified Public Accountants
subject index 12 months ended August 1983
American Institute of Certified Public Accountants
the tax adviser, Volume 14, Number 10, October 1983
American Institute of Certified Public Accountants
tax trends
Nicholas J. Fiore
the tax adviser, Volume 14, Number 7, July 1983
American Institute of Certified Public Accountants
the tax adviser, Volume 14, Number 8, August 1983
American Institute of Certified Public Accountants
tax trends
Nicholas J. Fiore
tax trends
Nicholas J. Fiore
tax trends
Nicholas J. Fiore
tax trends
Nicholas J. Fiore
Washington Report: Tax Division testimony on inventory reform and simplification
Kenneth F. Thomas, William R. Stromsem, and American Institute of Certified Public Accountants. Federal Tax Division. Tax Accounting Subcommittee
Washington Report: AICPA comments on taxation of fringe benefits
Kenneth F. Thomas and Edward S. Karl
Washington Report: Tax Division comments on Sec. 338 regulations
Kenneth F. Thomas, Margaret Nolan, and American Institute of Certified Public Accountants.Federal Tax Division. Subcommittee on Taxation of Corporations
Employee stock ownership trusts: an update
Paul Lieberman
Washington Report: Tax Division’s comments on proposed regulations under Sec. 6661
Kenneth F. Thomas, Edward S. Karl, and American Institute of Certified Public Accountants. Federal Tax Division
Washington Report: AICPA comments on IRS denial of permission to change from accrual to cash
Kenneth F. Thomas, William R. Stromsem, and American Institute of Certified Public Accountants. Federal Tax Division
Sloan doctrine—new twist in the partnership interest sale/redemption question?
Charles K. Moore Jr.
IRS viewpoint: Looking for a needle in a haystack—how the IRS selects returns for audit
John L. Wedick Jr.
tax clinic
Robert M. Rosen
Disposition of an H.R. 10 plan when the sponsoring sole proprietor or partnership incorporates
Peter Gould
Update on Sec. 280A: home office and vacation home deductions (part II)
Earl F. Davis and Kenneth H. Heller
Avoiding civil liability in tax practice
Frank B. Puryear Jr.
tax clinic
Leon M. Nad
Preoperating expenses: Sec. 195 does not resolve conflicting judicial views
Sally M. Jones and Anna C. Fowler
tax clinic
Frank J. O'Connell Jr.
tax clinic
Albert B. Ellentuck
tax clinic
Roy B. Harrill
Tax indexing: a profound and needed change
Jack O. Nutter II and George A. Pieler
Estate Planning: The deductible interest expense of the not-so-crummy “Crummey trust” In
Beverly J. Greenley
Update on Sec. 280A: home office and vacation home deductions (part I)
Earl F. Davis and Kenneth H. Heller
Recapture of the ITC and the “mere change in the form of conducting a trade or business” exception
Sandra S. Kramer and John L. Kramer
Sec. 269A: new weapon in the IRS’s battle against professional corporations Sec.
Edward J. Schnee and Debra M. White
Tax benefit rule: the Supreme Court expands its scope The
Edward J. Schnee and Debra M. White
Top-heavy pension plan rules under TEFRA: parity for some, disparity for others
Thomas G. Tracy and Kim Moore
TEFRA amendments to Sec. 936
Roberto F. Fabelo and Roberto B. Suarez
Income from early withdrawal penalties—an analysis of Rev. Rul. 83-60
John S. Kusenberger and Robert T. McCahill
the tax adviser, Volume 14, Number 6, June 1983
American Institute of Certified Public Accountants
Subject index 12 months ended May 1983
American Institute of Certified Public Accountants
Author index 12 months ended May 1983
American Institute of Certified Public Accountants
tax trends
Nicholas J. Fiore
tax clinic
Norman Milefsky
Income tax consequences of service partnership mergers
Grover R. Cleveland and R. Glen Berryman
the tax adviser, Volume 14, Number 4, April 1983
American Institute of Certified Public Accountants
the tax adviser, Volume 14, Number 3, March 1983
American Institute of Certified Public Accountants
Subject index 12 months ended March 1983
American Institute of Certified Public Accountants
the tax adviser, Volume 14, Number 5, May 1983
American Institute of Certified Public Accountants
tax trends
Nicholas J. Fiore
tax trends
Nicholas J. Fiore
Subject index 12 months ended April 1983
American Institute of Certified Public Accountants
Understatement of Liability
Lynne E. Faigen
tax trends
Nicholas J. Faigen
Washington Report: Tax Division’s suggested questions and answers on Sec. 6661 “Substantial Understatement of Liability”
Kenneth F. Thomas, Robert E. Clayton, and American Institute of Certified Public Accountants. Federal Tax Division
Washington Report: AICPA comments on modified proposed Circular 230 regulations
Kenneth F. Thomas and William R. Stromsem
Consolidated foreign tax credit (part I)
John L. Kramer and Robert L. Gardner
Consolidated foreign tax credit (part II)
John L. Kramer and Robert L. Gardner
Washington Report: Employment taxes and the 100% penalty
Larry G. Westfall
Tax contingency audit workpapers: 1981-1982 developments, observations and proposals
William T. Diss and Robert E. Hanson
tax clinic
Daniel F. Kruger
tax clinic
Stuart R. Josephs
tax clinic
Gerald W. Padwe
Foreign investment in U.S. real estate reporting requirements
Neal W. Zimmerman and Gregory P. Hickey
Subchapter S Revision Act of 1982 (part II)
Lorence L. Bravenec
Compliance provisions of TEFRA
Martin L. Kamerow
Estate Planning: Significant recent developments concerning estate planning (part I)
Byrle M. Abbin and David K. Carlson
Significant recent developments concerning estate planning (part II)
Byrle M. Abbin and David K. Carlson
Subchapter S Revision Act of 1982 (Part I)
Lorence L. Bravenec
Professional corporations and the affiliated service group
Stephen M. Howard
the tax adviser, Volume 14, Number 1, January 1983
American Institute of Certified Public Accountants
Subject index 12 months ended December 1982
American Institute of Certified Public Accountants
the tax adviser, Volume 15, Number 11, November 1984
American Institute of Certified Public Accountants
Author index 12 months ended December 1982
American Institute of Certified Public Accountants
the tax adviser, Volume 14, Number 2, February 1983
American Institute of Certified Public Accountants
tax trends
Nicholas J. Fiore
the tax adviser, Volume 15, Number 12, December 1984
American Institute of Certified Public Accountants
tax trends
Nicholas J. Fiore
tax trends
Nicholas J. Fiore
tax trends
Nicholas J. Fiore
Washington Report: AICPA testifies on generation-skipping transfer tax proposals
Kenneth F. Thomas and William R. Stromsem
Life insurance company taxation: prospects for change
Gary M. Winkle
Washington Report: Expediting period and method change requests
Kenneth F. Thomas and William R. Stromsem
Optimizing the selection between full or reduced investment tax credits and optional Sec. 179 expensing
David G. Harris and Ronald C. Maiorano
Washington Report: Tax education: a clinical approach
Leslie S. Shapiro
Payments from tax sheltered annuities
W. Peter Salzarullo and Richard F. Bebee
Charitable contributions of a partnership interest—is it better to give than receive?
Donald J. Massoglia and Gary M. Choate
Leasing pursuant to the sale of a personal residence: a prudent means of coping with a depressed housing market?
Ray A. Knight and Lee G. Knight
Shared equity arrangements—the tax consequences for the lender and borrower
William E. Lazzeri and Kevin Dean
tax clinic
Michael S. Wolff
tax clinic
Roy B. Harrill
tax clinic
Henry J. Ferrero Jr.
tax clinic
William T. Diss
Taxation of computer technology
Robert L. Black and Craig E. Reese
Tax accounting under the Deficit Reduction Act of 1984
Nicholas A. Nesi
IRS rulings could pose threat to R&D limited partnerships
Kevin H. Begley and William J. Lancaster
Decision approach to ACRS
Earl F. Davis and Caroline D. Strobel
Estate Planning: Private annuities and estate planning
Thomas M. Porcano
Interest-free loans after the Deficit Reduction Act of 1984
Linda Weindruch and Kim Smith
Foreign sales corporations: the DISC replacement
Linda Stillabower, Julian G. Buck, and James D. Cigler
Prepaid IDC and Keller—what happened to previous criteria?
Gary M. Choate, Donald J. Massoglia, and John H. Tomplins
Taxation of annuity contracts under TEFRA
Gordon O. Perhson Jr. and John T. Adney
the tax adviser, Volume 15, Number 7, July 1984
American Institute of Certified Public Accountants
Subject index 12 months ended June 1984
American Institute of Certified Public Accountants
the tax adviser, Volume 15, Number 4, April 1984
American Institute of Certified Public Accountants
the tax adviser, Volume 15, Number 5, may 1984
American Institute of Certified Public Accountants
the tax adviser, Volume 15, Number 6, June 1984
American Institute of Certified Public Accountants
Author index 12 months ended June 1984
American Institute of Certified Public Accountants
the tax adviser, Volume 15, Number 10, October 1984
American Institute of Certified Public Accountants
tax trends
Nicholas J. Fiore
tax trends
Nicholas J. Fiore
tax trends
Nicholas J. Fiore
tax trends
Nicholas J. Fiore
tax trends
Nicholas J. Fiore
the tax adviser, Volume 15, Number 8, August 1984
American Institute of Certified Public Accountants
the tax adviser, Volume 15, Number 9, September 1984
American Institute of Certified Public Accountants
Washington Report: AICPA comments on tax legislation proposals
Kenneth F. Thomas, William R. Stromsem, and American Institute of Certified Public Accountants. Federal Taxation Executive Committee
Washington Report: AICPA urges prospective application of Dickman
Kenneth F. Thomas and William R. Stromsem
Washington Report: Tax Division comments on “Taxpayers’ Procedural Safeguard Act”
Kenneth F. Thomas, Edward S. Karl, and American Institute of Certified Public Accountants. Federal Tax Division. Tax Administration Subcommittee
Washington Report: Interest-free loans after Dickman—practitioner responsibilities
Kenneth F. Thomas, William R. Stromsem, and American Institute of Certified Public Accountants. Tax Division
tax trends
Nicholas J. Fiore
tax trends
Nicholas J. Fiore
Washington Report: AICPA comments on flat-rate income tax and alternative tax systems
Kenneth F. Thomas and William R. Stromsem
Storz: functional disparity in Sec. 336 and 337 liquidations
Mark P. Altieri
Contingent obligations: tax consequences for the purchaser
Dana G. Seamans and Mary Sue Gately
IRS viewpoint: Abusive tax shelters: “too good to be true”
Richard Wassenaar
IRS viewpoint: Innovations in filing tax returns: new approaches for computer-prepared returns
Frank M. Malanga
tax clinic
Stuart R. Josephs
tax clinic
Daniel F. Kruger
tax clinic
Leon M. Nad
tax clinic
Robert M. Rosen
tax clinic
Morris Engel
Placed in service
Randy Rhoades
tax clinic
Frank J. O'Connell Jr.
Estate Planning: Significant recent developments concerning estate planning (part I)
Byrle M. Abbin and David K. Carlson
Estate Planning: Significant recent developments concerning estate planning (part II)
Byrle M. Abbin and David K. Carlson
Family gifts of real estate: avoiding inclusion under Sec. 2036
Travis P. Goggans and Candace J. Garcia
Equipment leasing after the Deficit Reduction Act of 1984: an overview
Howard J. Levine and Ronald S. Cohn
Sec. 338: structuring a tax reimbursement agreement
Michael S. Schadewald
Putting the Dickman decision in perspective
Charles Edward Falk and R. Mark Hochberg
Going concern value—a new intangible?
Edward J. Schnee and Barney R. Cargile
Highlights of the Deficit Reduction Act of 1984
David D. Green
Corporate tax provisions of the Deficit Reduction Act of 1984
Robert Willens and Burton M. Mirsky
the tax adviser, Volume 16, Number 12, December 1985
American Institute of Certified Public Accountants
Subject index 12 months ended December 1983
American Institute of Certified Public Accountants
tax trends
Nicholas J. Fiore
Author index 12 months ended December 1983
American Institute of Certified Public Accountants
the tax adviser, Volume 15, Number 3, March 1984
American Institute of Certified Public Accountants
the tax adviser, Volume 16, Number 11, November 1985
American Institute of Certified Public Accountants
tax trends
Nicholas J. Fiore
the tax adviser, Volume 15, Number 2, February 1984
American Institute of Certified Public Accountants
Subject index 12 months ended February 1984
American Institute of Certified Public Accountants
tax trends
Nicholas J. Fiore
Washington Report: Tax Division evaluates alternative tax systems
Kenneth F. Thomas and William R. Stromsem
tax trends
Nicholas J. Fiore
tax trends
Nicholas J. Fiore
Lastarmco: which comes first, the dividends received deduction or the percentage depletion deduction?
Julie H. Collins and John L. Kramer
Washington Report: Meeting with IRS Associate Commissioner (Operations)
Kenneth F. Thomas and Edward S. Karl
Boot allocation in corporate reorganizations
Dave N. Stewart and Kenneth L. Tracy
Origins and effects of the Golsen rule
Wesley Pastor and Thomas M. Porcano
Estate planning considerations for nonresident aliens
A. Finley Schuldenfrei, Elwood V. Stark Jr., and Judith Hankin Cline
Reorganization may be beneficial in selling insurance company corporate shell
Michael D. Mullaney and Gregory L. Stephenson
tax clinic
William T. Diss
tax clinic
Michael S. Wolff
Understanding the corporate estimated tax rules
Howard M. Gibbs and Fred H. Beerman
Corporate distributions of partnership interests
Donald J. Massoglia and Gary M. Choate
Tax Clinic
Roy B. Harrill
tax clinic
Henry J. Ferrero
Deferral of crop proceeds
Larry Maples
Consolidated return bad debt regulations for thrifts finalized
Robert T. McCahill, S. T. R. Revell III, and David G. Smith
tax clinic
Gerald W. Padwe
tax clinic
Norman R. Milefsky
Estate Planning: Using the marital deduction: a simulation
Edward J. Schnee and Paula Wiehrs
Acquiring the stock of a target—the Sec. 338 election
Jeffrey R. Hoops
Miscellaneous foreign tax provisions of TEFRA
Dennis R. Lassila
Gift-leaseback of property revisited
Edward J. Schnee and William D. Samson
Federal income tax considerations for community associations
Meyer M. Saltzman
Foreign branch incorporations: does Bliss Dairy warrant a reexamination of Hershey Foods?
Robert Willens
Providing life insurance and other incidental benefits through qualified retirement plans after TEFRA
Mark P. Altieri
taxation of social security and railroad retirement benefits: statutory application and planning alternatives
Paul J. Streer and John B. Barrack
Badaracco: filing of a nonfraudulent amended return
Michael J. Tucker and Clifford E. Hutton
the tax adviser, Volume 16, Number 102, October 1985
American Institute of Certified Public Accountants
tax trends
Nicholas J. Fiore
ESOPs and Sec. 401(k) plans —a marriage made in heaven?
J. Michael Connor
Questions remain in the valuation of blocks of stock
Sandra S. Kramer
Tax Clinic
Frank J. Connell Jr.
Ruling process: a tool not to be overlooked in tax planning
Kenneth E. Anderson and Singleton B. Wolfe
How to survive the $10 million capitalization limit under Sec. 103(b)(6)
James H. Dezart and Marina E. Marra
the tax adviser, Volume 16, Number 9, September 1985
American Institute of Certified Public Accountants
tax trends
Nicholas J. Fiore
Prepaid feed deductions Although
Kent N. Schneider and Ted D. Englebrecht
DRA’s effect on the taxation of partners and partnerships
Donald M. Slattery and Ruth H. Bullard
Tax Clinic
John L. Norman Jr.
New Sec. 280F restricts tax benefits for microcomputers
Lawrence H. Hammer and Kevin E. Murphy
Substantiation and valuation for autos after contemporaneous requirement repeal
Thomas J. Feichter and Lisa L. Graves
the tax adviser, Volume 16, Number 7, July 1985
American Institute of Certified Public Accountants
the tax adviser, Volume 16, Number 6, June 1985
American Institute of Certified Public Accountants
Subject index 12 months ended June 1985
American Institute of Certified Public Accountants
the tax adviser, Volume 16, Number 8, August 1985
American Institute of Certified Public Accountants
tax trends
Nicholas J. Fiore
tax trends
Nicholas J. Fiore
tax trends
Nicholas J. Fiore
Washington Report: Tax treatment of corporate NOL and other tax attribute carryovers in acquisitions
Kenneth F. Thomas and Carol B. Ferguson
Washington Report: AICPA testifies on tax simplification and the proposed limitation on the use of the cash method
Kenneth F. Thomas, William R. Stromsem, and American Institute of Certified Public Accountants
IRS summons power clarified by Tiffany Fine Arts
Michael J. Tucker and Clifford E. Hutton
How to qualify for the political contributions credit Sec.
John H. Wilguess
Home office deduction: recent cases may offer new planning strategies
Consuelo Lauda Kertz and Al L. Hartgraves
Assumption reinsurance by life insurance companies: an update In
Thomas M. Brown, Michael D. Mullaney, and Joel D. Klaassen
Tax Clinic
Leon M. Nad
Tax Clinic
Robert M. Rosen
How Sec. 280F affects cost recovery and ITC elections
Karen S. Hreha and Eugene Willis
DRA provisions affecting estate planning
Dennis R. Lassila
Sec. 467 rental agreements: lessors and lessees must watch their step
Philip J. Wiesner and Donald J. Massoglia
Tax planning for condominium conversions after the DRA
Stephen T. Limberg
the tax adviser, Volume 16, Number 4, April 1985
American Institute of Certified Public Accountants
the tax adviser, Volume 16, Number 5, may 1985
American Institute of Certified Public Accountants
tax trends
Nicholas J. Fiore
tax trends
Nicholas J. Fiore
Washington Report: AICPA comments on Treasury proposal to limit use of the cash method of accounting
Kenneth F. Thomas, Carol B. Ferguson, and American Institute of Certified Public Accountants
Choice of tax entity for business operations
Lorence L. Bravenec and Dennis R. Lassila
Employee benefits under the DRA (part II)
Thomas G. Tracy and Deborah Walker
Preservation and tax benefits
D. Larry Crumbley and Anthony Billings
Tax Clinic
Stuart R. Josephs
Tax Clinic
Daniel F. Kruger
Tax Clinic
Norman R. Milefsky
Individual retirement accounts: an update after the DRA
Labh S. Hira and Robert D. Swanson
trade or business requirement under Sec. 174 after Green
Gregory V. Gadarian and James H. Dezart
Taxation of separations and divorces under the DRA
Howard W. Dragutsky
Estate Planning: Significant recent developments concerning estate planning (part I)
Byrle M. Abbin and David K. Carlson
Estate Planning: Significant recent developments concerning estate planning (part II)
Byrle M. Abbin and David K. Carlson
Employee benefits under the DRA (part I)
Thomas G. Tracy and Deborah Walker
Tax planning for business or employment use of an automobile after the DRA
Anthony P. Curatola and Michael J.R. Hoffman
Sec. 1231 and involuntary conversions after the DRA
Kenneth E. Anderson
the tax adviser, Volume 16, Number 1, January 1985
American Institute of Certified Public Accountants
the tax adviser, Volume 16, Number 3, March 1985
American Institute of Certified Public Accountants
Author index 12 months ended December 1984; Subject index 12 months ended December 1984
American Institute of Certified Public Accountants
tax trends
Nicholas J. Fiore
tax trends
Nicholas J. Fiore
the tax adviser, Volume 16, Number 2, February 1985
American Institute of Certified Public Accountants
tax trends
Nicholas J. Fiore
Washington Report: Meeting with IRS Associate Commissioner (Operations)
Kenneth F. Thomas and Edward S. Karl
Qualifying a series of redemptions for capital gains: the firm and fixed plan requirement
Edward J. Schnee and Paula Wiehrs Kretschmar
Tax implications to exempt organizations of six income-producing activities
James L. Wittenbach and Lawrence G. Gallagher
Coping with TEFRA’s controversial tip-reporting requirements
William B. Pollard and Charles C. Speer
Tax Clinic
Thomas Ochsenschlager
Compensated versus covered casualty loss issue— has it finally been resolved?
Cherie J. O'Neil and Mary K. Thompson
Tax Clinic
William T. Diss
Applicability of payroll taxes to employee benefit plans
Dennis R. Lasila
Tax Clinic
Gerald W. Padwe
Estate Planning
Bernard Barnett
DRA changes affecting charitable contributions, estate and gift tax valuations and appraisers
James E. Merritt and Tony M. Edwards
Industrial development bonds: the impact of the Deficit Reduction Act of 1984
Bernard Eizen and Debra Csik
the tax adviser, Volume 17, Number 12, December 1986
American Institute of Certified Public Accountants
the tax adviser, Volume 17, Number 10, October 1986
American Institute of Certified Public Accountants
the tax adviser, Volume 17, Number 11, November 1986
American Institute of Certified Public Accountants
tax trends
Nicholas J. Fiore
tax trends
Nicholas J. Fiore
tax trends
Nicholas J. Fiore
Tax Practice Management
Wilhelm L. Sandvik
Excess loss accounts: an overview
Anthony K. Soich
Who is a return preparer?
Deborah Thomas
Using charitable contributions of perishable inventory to increase cash flow
Anthony P. Curatola, W. Robert Smith, and Hong-Yuen T. Woo
Corporate AMT rules under the Tax Reform Act of 1986
Robert C. Odmark and Gary L. Tillman
Seller-financed transactions: the new imputed interest rules
Robert H. Geis Jr. and Wallace E. Christner
Ensuring the deductibility of employee use of listed property
Joanne H. Turner
Tax Clinic
Frank J. O'Connell Jr.
Tax Clinic
Roy B. Harrill
Tax Clinic
Henry J. Ferrero Jr.
Corporate provisions of the Tax Reform Act of 1986
Robert Willens
Year-end tax planning for individuals after the Tax Reform Act of 1986
Christopher P. McConnell, Chris B. Parsons, Christine L. Courtnage, and Jack M. Vaughan
Tax Reform Act’s hidden impact on oil and gas
Susan Brown Snook and William J. Magnuson Jr.
Highlighting the Tax Reform Act of 1986 for individuals
Christopher P. McConnell
Effect of the Tax Reform Act of 1986 on tax shelters
Thomas G. Tracy and Mike Johnston
Foreign provisions of the Tax Reform Act of 1986: an overview
Gerald H. Ranzal
the tax adviser, Volume 17, Number 8, August 1986
American Institute of Certified Public Accountants
the tax adviser, Volume 17, Number 9, September 1986
American Institute of Certified Public Accountants
tax trends
Nicholas J. Fiore
tax trends
Nicholas J. Fiore
Washington Report: Tax Division comments on IRS practitioner policies
Kenneth F. Thomas, James S. Clark, and Leonard Podolin
Washington Report: Meeting with IRS Associate Commissioner (Operations)
Kenneth F. Thomas and Edward S. Karl
Current use of tax planning software in CPA firms
Leslie L. McCormick and Kevin M. Misiewicz
IRS provides much needed guidance on welfare benefit funds
Labh S. Hira and Paul Perry
Timing considerations in making accounting changes
Lawrence D. Maples
Seller financing in the private sector
M. Jill Lockwood Martin and William J. Bostwick
Tax Clinic
Robert M. Rosen
Tax Clinic
John L. Norman Jr.
Claiming rental losses and rolling over gain on principal residences
Thomas L. Dickens and Richard A. White
Is apparent relief for R&D limited partnerships short lived?
Kevin H. Begley and Brad D. Broberg
Sec. 704(b) final regulations pose “substantial” interpretation problems
Philip J. Wiesner and Donald J. Massoglia
Valuing amortizable intangible assets: are they being wasted?
Nicholas M. Florio and Frank J. LaGreca
tax trends
Nicholas J. Fiore
Washington Report
Kenneth F. Thomas and Carol B. Ferguson
DRA expands the innocent spouse provisions
John Zimmerman
Tax treatment of videocassettes: an unresolved dilemma in a booming business
David M. Maloney and David B. Barr
Tax Clinic
Stuart R. Josephs
Minimizing the self-employment tax
Alan D. Campbell
the tax adviser, Volume 17, Number 6, June 1986
American Institute of Certified Public Accountants
the tax adviser, Volume 17, Number 7, July 1986
American Institute of Certified Public Accountants
tax trends
Nicholas J. Fiore
Subject index: 12 months ended June 1986
American Institute of Certified Public Accountants
tax trends
Nicholas J. Fiore
Tax Practice Management: Tax Return Calendar and Control System: keeping track of your clients’ returns
Harvey Tabin
Taxation of boot in reorganizations
Edward J. Schnee and Karen S. Hreha
Planning for an installment redemption of a shareholder’s stock under Sec. 302(b)(3)
L. Stephen Cash and Thomas L. Dickens
Tax Clinic
Richard M. Glennon
Tax Clinic
Leon M. Nad
Significant recent developments concerning estate planning (part I)
Byrle M. Abbin and David K. Carlson
Significant recent developments concerning estate planning (part II)
Byrle M. Abbin and David K. Carlson
Analysis of the final regulations under Sec. 704(b)
Bradley G. Hoskins and David R. Bower
Tax Adviser, Volume 17, Number 3, March 1986
American Institute of Certified Public Accountants
the tax adviser, Volume 17, Number 5, May 1986
American Institute of Certified Public Accountants
Tax Trends
Nicholas J. Fiore
Tax Adviser, Volume 17, Number 4, April 1986
American Institute of Certified Public Accountants
tax trends
Nicholas J. Fiore
Partnership classification under the Internal Revenue Code
Nartin Helpern and Jerry Joszuf
Relief of liabilities under Sec. 752(b) when a distributee partner receives payments under Sec. 736 When
Richard S. Dalebout, Dave N. Stewart, and G. Fred Streuling
Tax Clinic
Gerald W. Padwe
Tax Clinic
Norman R. Milefsky
Regs. Sec. 1.9100: a second chance to make the election
John L. Crawford
IRS limits the benefit of fringes
Deborah Walker and Stephen Pennacchio
Professional responsibility in the eyes of the IRS
Leslie S. Shapiro
Automobile valuation and substantiation: on the road again
Jeffrey S. Hillier and Lynn M. Hogan
the tax adviser, Volume 17, Number 2, February 1986 [whole issue]
American Institute of Certified Public Accountants
Tax Trends
Nicholas J. Fiore
Trade or business status: recent judicial interpretations
Daniel M. Slattery and Susan Nordhauser
Post-reconstruction Sec. 367: new rules and new dangers
Wesley Yang and Davis W. Nelson
Tax Clinic
Thomas Ochsenschlager
Disclaimers as premortem and postmortem estate planning tools
Travis P. Goggans and Michael R. Harmon
Analysis of the reverse triangular merger regulations
Robert Willens
the tax adviser, Volume 17, Number 1, January 1986
American Institute of Certified Public Accountants
Tax Trends
Nicholas J. Fiore
Tax provisions of Series E and EE government bonds
Brenda Robert Hurst and Anthony P. Curatola
Tax planning using electronic spreadsheets on the microcomputer
C. Douglass Izard
Tax Clinic
William T. Diss
Estate planning for controlling shareholders
Allan H. Savage and Mason P. Dillaway