Tax Adviser, The

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Articles in October 2005 issue of Tax Adviser, The

• Dyslexia program tuition was a deductible medical expense.
  by Sinclair, Kirk
• Should taxes be included in damage calculations?
  by Wood, Robert W.
• Horse owners and Sec. 183 challenges.
  by Nagler, Barry
• Chief tax officer reporting structures.
  by Cummings, Jasper L., Jr.
• Equipment leasing losses were not passive.
  by Lindbloom, John W.
• Current developments.(part 1)(S corporations)
  by Burton, Hughlene A.; Karlinsky, Stewart S.
• Determining qualifying construction-related gross receipts under sec. 199.
  by Fujita, Rodney K.
• Partnership interest for services regs. offer estate planners a "bona fide" solution.
  by Cantrell, Carol A.
• Lessee construction allowances.
  by Barranca, Steven C.
• Digest of recent IRS initiatives and realignments.
  by Fiedelman, Ronald S.
• Energy-efficient buildings.
  by Laffie, Lesli S.
• Planning opportunities for the sale of appreciated, dual-use property under Rev. Proc. 2005-14.
  by Usher, Scott
• Circular 230: new rules on written tax advice.
  by Buschel, Stephen R.
• Tax work by auditors.
  by Laffie, Lesli S.
• Securing capital gains on development property.
  by Dodge, Justin
• SE tax of LLC members.(self-employment tax, limited liability company)
  by Parker, Kenneth M.
• Common Schedule M-1 adjustments.
  by Hinkley, Rachael
• Reasonable compensation and SE taxes.(self-employment taxes)
  by Hritz, Steven R.
• Converting a sole proprietorship into an LLC.(limited liability company)
  by Ellentuck, Albert B.
• Providing plan administrative services results in potential liability.
  by Lindbloom, John W.
• Substance-over-form doctrine in multistate taxation.
  by Bowen, Thomas E.
• Self-constructed property eligible for simplified capitalization methods.
  by O'Driscoll, David
• Stock-based compensation reporting issues.
  by Moore, Daniel
• FASB exposure draft on uncertain tax positions.
  by Guertin, Scott; Terpening, Rob