Tax Adviser, The

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Articles in July 2005 issue of Tax Adviser, The

• Partnership investments by public charities: tax reporting complexities.
  by Spencer, Gwen
• The ins and outs of recapture.(part 1)
  by Everett, John O.; Grace, Debra M.
• Settlement agreement determines fine's or penalty's deductibility.
  by Hahn, Kristin
• Planning strategies to avoid intermediate sanctions.
  by Fleischman, Gary; Richtermeyer, Sandra B.
• Can Sec. 267(f) defer a debtor's currency loss?
  by Harper, Michael
• Estate planning with life insurance.
  by Pincus, Andrew S.
• Issues and pitfalls in Sec. 384 - limits on NOL use.(net operating losses)
  by Haksar, Jayant; Lehrer, John
• TAP: mission and methods.(Taxpayer Advocacy Panel)
  by Bauman, Christine C.
• Use of LLCs by joint patent owners.(limited liability companies)
  by Burnett, David S.
• New procedure for the suspension of interest on underpayments.
  by Cryan, Thomas; Dougherty, James A.; Sylvia, Sharlene M.
• Application of corporate interest limits to partnership debt.
  by Ciszczon, Brian
• Sec. 179 Recapture and SUVs.(sport utility vehicles)
  by Snow, Danny
• Rev. Proc. 2005-24 requires spousal waiver to avoid CRT disqualification.(charitable remainder trusts)
  by Thorne, Steven A.
• Refund claims stemming from TEFRA partnerships.(Tax Equity and Fiscal Responsibility Act of 1982)
  by Perez, Ruth; Wiles, Daniel J.
• Tax planning for stock rights and warrants.
  by Ellentuck, Albert B.
• Are the loss disallowance final regs. the final word?
  by Parker, Carrie
• AT&T Corp. may cost taxpayers years of overpayment interest.
  by Curran, Kevin; Urban, Michael A.
• Truckstops fail floor-space test for 15-year recovery period.
  by O'Driscoll, David
• Often-overlooked stock basis adjustments.
  by Michalowski, John
• State and international tax aspects of "captives".
  by McGrath, Clinton N., Jr.
• SE earnings reduced social security benefits.(self-employment)
  by Mason, Max M.
• Potential tax pitfalls in debt capitalization.
  by Passman, Maury; Pellervo, Patricia W.
• Schedule M-3: closing the corporate book-tax gap.
  by Killion, David; McGowan, John R.