Vol. 30 No. 11, November 1999
Index
- Subsequently Determined Deficiency.
- Electronic Filing.
- Medical Savings Accounts.
- Quick and Easy State Tax Research.
- Defining long-term contracts.
- Consolidated charitable deductions.
- Permission granted to change from FMV method for apportioning interest expense.
- Representations required under new continuity regulations.
- Secs. 338 and 1060 prop. regs.
- Foreign corporation as qualified resident.
- Retainer fees not deductible when applied to acquisition costs.
- Y2K problems as business purpose.
- "Threat" of involuntary conversion defined for sec. 1033 Purposes.
- Contingent and unliquidated assumed liabilities increase basis of purchased assets.
- Treatment of contingent liabilities after a sec. 338(g) election.
- Burden of proof shifts to IRS.
- Partner retains status until discharged from partnership liabilities.
- Frederick complicates tax practitioner privilege.
- IRS guidance on interest netting procedures creates refund potential.
- When may a taxpayer's agent sign returns?
- Purchasing entities can simplify sales and use taxes.
- Abbreviations Commonly Used in The Tax Adviser.
- Current developments.
- Parental support tax savings opportunities.
- Current developments.
- Tax practitioners' response to education survey.
- Reviewing a buy/sell agreement.
- Insolvent Estate's Personal Representative Was Liable for Disbursements Made, to Extent of Tax Liability Known.
- Bank's Mutual Fund Losses Were Not Ordinary Losses.
- Corporation's and Shareholder's Reasonable Reliance on Tax Adviser Precluded Negligence Penalty.
- Delay in Civil Case While Criminal Investigation Was Pending Was Not Ministerial Act.