Tax Adviser, The

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Articles in January, 2006 issue of Tax Adviser, The

• Hurricane Katrina: IRAs, sec. 401(k)s and similar retirement plans.(individual retirement accounts)
  by Wimer, Ruth
• Tax consequences to investors of broker fraud and theft: there are a number of ways tax advisers can help clients who are victims of investment fraud or theft. This article discusses the tax issues faced when trying to recoup some of the loss.
  by Montgomery, Gwendolyn A.; Zwick, Gary A.
• Accounting for casualty losses during a national disaster.
  by Parker, Kenneth M.
• Amendments to circular 230: this two-part article analyzes additions and amendments to the circular 230 regulations adopted in 2004 and 2005. Part 1 covers rules on best practices and the definition of covered opinions.(part 1)
  by Eide, Barbara J.; Gardner, John C.; Kastantin, Joseph T.
• Preparer penalties assessed on employer.
  by O'Driscoll, David
• Effect of certain asset reorgs. on gain recognition agreements.
  by Dubroff, Andrew; Gilbreath, Karen
• A primer on annuities.
  by Minker, Marc J.; Schulman, Michael David
• Managing the interplay between a partnership and its partners' statutes of limitations.
  by Keenan, John R.; Wilson, Chastity
• Mandatory e-filing for large corporations and exempt organizations.
  by Goldstein, Benson S.
• Tax court determines valuation discounts.
  by O'Driscoll, David
• Service will continue collecting communications excise tax.
  by Schaffer, Dean
• Calculating depreciation on a like-kind exchange or an involuntary conversion: temporary regulations have modified the rules for computing depreciation on exchanged or converted property. This article focuses on the use of the optional tables for like-kin
  by Mason, J. David
• Self-constructed supplies costs are not in-house research expenses.
  by Hudson, David
• Hurricane Katrina: general assistance.
  by Gurene, Linda
• Avoiding the dangers of a liquidation-reincorporation.
  by Ellentuck, Albert B.
• Hurricane Katrina: claiming casualty losses.
  by Gurene, Linda
• Representing taxpayers and withdrawing from representation.
  by Michnay, Ruth Ann
• Hurricane Katrina: EIC and refundable child credit.(earned income credit)
  by Gurene, Linda
• IRS initiative for private debt collection.
  by Yuskewich, J. Matthew