Tax Adviser, The

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Articles in January, 2005 issue of Tax Adviser, The

• Income-forecast method modifications for film industry.
  by Rohrs, Jane
• ETI exclusion repeal: transition relief.(extraterritorial income)
  by Rollinson, Marjorie A.
• Modified penalty for failing to maintain investor lists.
  by Manning, Paul
• Income and estate tax planning for special needs trusts.
  by Savoth, Paul G.
• Bonus depreciation extension for certain aircraft (excluding the transportation industry).
  by Rohrs, Jane
• Estimated taxes for Sec. 338(h)(10) transactions.
  by Simpson, Kirsten
• Disclosure of reportable transactions: tax shelter registration.
  by Manning, Paul
• Tax shelter exception to confidentiality privileges relating to taxpayer communications.
  by Manning, Paul
• Reimbursement of parking expenses.
  by O'Driscoll, David
• 15-year recovery period for certain restaurant property.
  by Rohrs, Jane
• Sec. 357(c) inapplicable to acquisitive D reorgs.
  by Simpson, Kirsten
• Modified accuracy-related penalty for listed transactions and other reportable transactions.
  by Manning, Paul
• Significant recent developments.(regulations on reorganization)
  by Chui, Yidan; Nemeth, John; Schneider, Mark A.
• Organization costs and start-up costs amortized over 15 years.
  by Rohrs, Jane
• Disallowance of certain partnership loss transfers.
  by Crnkovich, Robert; Schneider, Steven
• Penalty for failing to disclose reportable transactions.
  by Manning, Paul
• IRS and AICPA collaborate on OIC program.(Offer in Compromise)
  by Michnay, Ruth Ann
• AJCA.(American Jobs Creation Act of 2004)
  by Laffie, Lesli S.
• Affirmation of consolidated return regulation authority.
  by Simpson, Kirsten
• Recognition of COD income realized on satisfaction of debt with partnership interest.(cancellation of debt)
  by Crnkovich, Robert; Schneider, Steven
• SOL for unreported listed transactions.(statute of limitations)
  by Manning, Paul
• Adequate notice of innocent spouse rights.
  by O'Driscoll, David
• 15-year recovery period for certain qualified leasehold improvements.
  by Rohrs, Jane
• Nonqualified preferred stock.
  by Simpson, Kirsten
• Modifications of substantial understatement penalty for nonreportable transactions.
  by Manning, Paul
• Structured settlements and nonqualified assignments.
  by Wood, Robert W.
• Increased Sec. 179 expense limits extended two years.
  by Rohrs, Jane
• Consistent amortization of periods for intangibles.
  by Crnkovich, Robert; Schneider, Steven
• Penalties on tax shelter promoters.
  by Manning, Paul
• A primer on LTC insurance.(long-term care)
  by Kaplan, Jay H.; Kaplan, Pamela W.; Lewis, George A.
• Class lives for utility grading costs.
  by Rohrs, Jane
• Modified treatment of transfers to creditors in certain divisive reorgs.
  by Simpson, Kirsten
• Modifications of actions to enjoin certain conduct related to tax shelters and reportable transactions.
  by Manning, Paul
• LLC and LLP issues for small, privately owned businesses.(limited liability company, limited liability partnership)
  by DiGiantommaso, Robert M.
• S status survives bankruptcy.
  by O'Driscoll, David
• Professional sports franchises amortizable under Sec. 197.
  by Rohrs, Jane
• Net income from PTPs treated as qualifying RIC income.(publicly traded partnership, regulated investment company)
  by Crnkovich, Robert; Schneider, Steven
• Penalty for failing to report interests in foreign financial accounts.
  by Manning, Paul
• New IRS initiative - compliance assurance process (real-time audit).
  by Dougherty, James A.; Sylvia, Sharlene M.
• Seven-year recovery period for motorsports racetrack complexes.
  by Rohrs, Jane
• No basis reduction under Sec. 734 in stock held by partnership in corporate partner.
  by Crnkovich, Robert; Schneider, Steven
• Regulation of individuals practicing before treasury.
  by Manning, Paul
• Avoiding ordinary income on the sale or exchange of depreciable property to a corporation.
  by Ellentuck, Albert B.