Editors
- Editor Title
- Editor
- Editor Title
- Editor
Introductory text for Tax Adviser.
See the Aims and Scope for a complete coverage of the journal.
Recent Content
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