Tax Adviser, The

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Articles in May, 2006 issue of Tax Adviser, The

• Basis of shares received in a reorganization.
  by Clifton, Diane
• Sec. 403(b) annuity included in bankruptcy estate.
  by O'Driscoll, David
• Statutory mergers.
  by Schwartzman, Randy A.
• Current developments: in the last year, many significant developments affected individual taxpayers. This article summarizes legislation, the principal residence exclusion, AMT, income recognition, deductions and other significant areas.
  by Mares, Michael E.
• Tax Court strikes down timely filing requirement for foreign taxpayers.
  by Janiczek, Randall J.
• Evaluating an appraiser's report.
  by Ellentuck, Albert B.
• CRT safe harbor for spousal rights extended - waivers not required.(charitable remainder trusts)
  by Shafer, Frances; Sherr, Eileen
• Liquidation of an LLC member interest.(limited liability companies)
  by Wright, Carol
• Deficiency notice required for innocent spouse Tax Court petition.
  by O'Driscoll, David
• Tax accounting issues for gift certificates and gift cards.
  by Nesi, Nicholas A.
• The GWE, a (not so new) tax exclusion worth a look: under the general welfare exception (GWE), certain payments of social benefit programs are excluded from income. This article describes the GWE requirements and the kinds of payments covered.
  by Morris, Richard C.; Wood, Robert W.
• Corporate inversions and the affiliate-owned stock rule.
  by Hendon, Scott; Karges, Martin H.
• Evaluating career and life from a "7 habits" perspective.
  by Magro, Anne M.
• Roth 401(k) distributions.
  by Laffie, Lesli S.
• Treasury and IRS guidance sheds light on Sec. 199 deduction.
  by Rose, Kevin
• Royalty from sale of interest in scholarly journal not taxable.
  by O'Driscoll, David
• Abusive tax transactions involving exempt organizations.
  by Underwood, Joyce M.
• TEC initiatives.(Tax Executive Committee)
  by Purcell, Thomas J., III
• IRS provides replacement cost safe harbor for heavy equipment dealers.
  by Fox, Catherine M.; Salza, John F.
• Corporate estimated tax requirements.
  by Fielding, James; Schwartzman, Randy A.
• Sec. 263(a) 12-month rule and economic performance accounting method changes.
  by Blazek, Mark; Luchs, Lorin; Rubin, Craig
• Can your tax client (or you) go to jail?(Tax Advisers Should Be Aware of What Actions are Criminal and How Crimes Are Prosecuted, part 2)
  by Hibschweiler, Arlene M.