Tax Adviser, The

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Articles in April 1999 issue of Tax Adviser, The

• Comparative sales method.(inventory tax accounting)
  by Heitritter, Wilfred H.
• Qualified disclaimers and federal tax liens.
  by Bricher, James; Dunn, Lee
• Conversions of SMLLCs to LLCs and vice versa.(single member limited liability companies)
  by Lenz, Thomas C.
• Beware of FLP traps.(family limited partnerships; taxation)
  by Hollingsworth, Danny P.
• Income method.(inventory tax accounting)
  by Heitritter, Wilfred H.
• Harbor maintenance tax update.
  by Wainwright, Ron
• Abatement of interest final regs.(IRS regulations)
  by Hayes, Paul
• Internet-based commercial tax research tools.
  by Brown, Steven D.; Maida, Joseph C.; Zollars, Edward K.
• WIP and raw materials inventories.(inventory tax accounting)
  by Sterling, David
• Final regs. issued for transfers from taxable corporations to exempt entities.(IRS regulations)
  by Musi, Gennaro
• Liquidation gain allocable to QSST shares.(qualified Subchapter S trust; taxation)
  by Orr, Chuck
• Electronic extensions to file individual income tax returns.
  by Brown, Rubin; Marchbein, Joe B.
• Year-end inventory shrinkage estimates.(taxation)
  by St. Vincent, Gary
• Amortization of start-up costs.(IRS regulations)
  by Davis, Jon E.
• QTIP election as a QSST.(qualified terminable interest property, qualified Subchapter S trust)
  by Dunn, Lee
• Lack of Records as Reasonable Cause for Late Filing.
  by Stein, Ronald A.
• Recent developments in farm taxation.
  by Phillips, Martin
• Final loss allocation regs. result in increased FTC limitations.(IRS regulations; foreign tax credit)
  by Kral, Mark E.
• S corp. cannot deduct cost of leasing entertainment facility.
  by Silvio, Michael S.
• Mediation.(tax disputes)
  by Dougherty, James A.
• Tax advantages of LLCs in farm operations.(limited liability companies)
  by Shrader, Dwight
• 40% transfer pricing penalty upheld.(taxation)
  by Major, Bill; Shapland, Rick
• Nexus for non-net-income-based taxes.
  by Young, Helen
• Sale of property to an intentionally defective grantor trust.(case study)
  by Ellentuck, Albert B.
• CRTs in unique planning situations.(charitable remainder trusts)
  by Cox, Barbara
• Variable annuities and current tax law.
  by Williams, Wayne
• QSSSs and state issues.(qualified Subchapter S subsidiary corporations)
  by Ewing, Larry
• Gift of a loan guarantee.(taxation)
  by Dunn, Lee
• Contemplating retirement financial needs.
  by Nelson, Terry N.
• The Internet Tax Freedom Act and sales tax.
  by Leslie, Lance
• Inventory valuation in asset acquisitions.
  by Heitritter, Wilfred H.
• Jointly owned property may not be subject to valuation discounts.(taxation)
  by Dunn, Lee
• A primer on the Hope and Lifetime Learning Credits.
  by Miller, Estelle, E.
• Short sales against the box after the TRA '97.(taxation of hedge stock transactions)
  by Tucker, Lawrence E.; Watson, Mark T.
• Cost of reproduction method.(inventory tax accounting)
  by Heitritter, Wilfred H.
• Preferential aspects of FLPs.(tax treatment of family limited partnerships)
  by Wallgren, Don
• Business interest realignment through revaluations and special allocations.(taxation)
  by Schlueter, Joseph F.
• The risks and rewards of sec. 401(k) plan negative elections.
  by Arsenault, Stephen J.