Tax Adviser, The

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Articles in March 2006 issue of Tax Adviser, The

• Developing a consistent approach to the sec. 41 research credit.
  by Goldbas, Michael
• Current corporate income tax developments: This two-part article discusses a myriad of recent state tax activity in the corporate income tax area. Part I addresses nexus, IRC sec. 338(h)(10) transactions, allocable/apportionable income and tax base.(part
  by Boucher, Karen J.; Ponda, Shona
• Overview of 2005 developments on the research credit.
  by Arkin, Steven D.
• Document retention.
  by Herman, Howard; Ley, Barbara A.; Rispoli, Valda S.; Sellner, Mark A.
• Tax consequences of home purchase programs for relocating employees.
  by Toppin, Carlisle F.
• Asset Protection Planning Guide, 2d ed.(Brief article)(Book review)
  by Fink, Philip R.
• IRS rules on the "commission-based" exception to sec. 162(m).
  by Haberman, Michael A.; Pevarnik, Thomas R., Jr.
• Corporate Tax Audit Survival: A View of the IRS Through Insider Eyes.(Brief article)(Book review)
  by Fink, Philip R.
• Hedge identification and timing rules - traps for the unwary.
  by Ricks, Jo Lynn; Yanchisin, Helen
• Professional Advisors' Guide to Planned Giving.(Brief article)(Book review)
  by Fink, Philip R.
• A primer on individual NOLs.(net operating loss)
  by Kirk, David H.
• Structuring Buy-Sell Agreements: Analysis with Forms.(Brief article)(Book review)
  by Fink, Philip R.
• Third Circuit addresses burden of proof in valuing intangibles.
  by Magin, Elizabeth
• Tax Planning with Life Insurance: Analysis with Forms.(Brief article)(Book review)
  by Fink, Philip R.
• Roth 401(k)s.
  by Laffie, Lesli S.
• Checklists for determining whether a trust is a valid S shareholder.
  by Brown, Steven J.; Gorin, Steven B.; Howell-Smith, Laura; Hyman, Marc A.; Orbach, Kenneth N.; Traum, Sydney S.
• Structuring intrafamily advances to permit bad debt deductions.
  by Ellentuck, Albert B.
• PSC retirement agreements may be subject to sec. 409A prop. regs.(personal service corporations)
  by Adkins, Eddie
• Brainstorming to identify and manage tax risks: identifying and managing risks associated with tax engagements is critical for firms providing tax services. This article explains how firms can use brainstorming sessions effectively to identify and manage
  by Beasley, Mark S.; Jenkins, J. Gregory; Sawyers, Roby B.
• Stock-purchase agreement and insurance proceeds disregarded in valuation of decedent's stock.
  by O'Driscoll, David
• Sec. 199 prop. regs. clarify treatment of intercompany transactions.
  by Hecimovich, Gary; Vetting, Joseph
• Treatment of community income for spouses living apart: Sec. 66 may relieve a separated spouse of the duty to report a portion of the other spouse's community property income. Part I of this two-part article discusses the requirements for relief under sec
  by Karnes, Allan; Karnes, Darla; Salmon, Scott
• Environmental remediation denied sec. 1341 relief again.
  by O'Driscoll, David