Tax Adviser, The

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Articles in February, 2007 issue of Tax Adviser, The

• Final Sec. 382 Regs. on distributions from qualified trusts.
  by Fairbanks, Greg A.
• Interaction of the AMT and S corporation basis rules: this two-part article examines how the alternative minimum tax affects S corporation basis. Part II covers ordering rules, gift and estate transactions, compensation, C-to-S conversions, distributions,
  by Walsh, Kevin J.
• Understanding form 1098-T.
  by Holland, Barry L.
• Filing season tax minimization ideas.
  by Winton, Lisa A.
• Current developments: this article reviews and analyzes recent rulings and decisions involving partnerships. The discussion covers developments in partnership formation, foreign-source income, debt and income allocations, partnership continuation and basi
  by Burton, Hughlene A.
• TC upholds GSTT regs. (Tax Court, generation-skipping transfer tax)
  by Ransome, Justin P.
• The GAAP in tax education: integrating tax and financial accounting in the tax curriculum. (Campus to Clients: Education for Today's Business Needs)
  by McGill, Gary A.; Nellen, Annette; Outslay, Edmund
• Westpac Pacific Food: advance trade discounts are not income.
  by Auclair, David
• S corporation denied deduction for owner's child-care expenses.
  by Settimo, Frank
• McCord: defined-value gifts at the crossroads.
  by Satchit, Vinu
• Automatic enrollment in Secs. 401(k) and 403(b) plans.
  by Adkins, G. Edgar, Jr.; Martin, Jeff
• Current developments. (part 2) (qualified retirement plans and welfare benefits)
  by LaGarde, Stephen; Walker, Deborah
• Prop. Regs. for S Corp. banking deductions.
  by Gould, Michael R.
• TC clarifies filing requirements for mark-to-market election.
  by Keller, Carl E., Jr.; Schmelzle, George
• Audits of electing large LLCs.(limited liability companies)
  by Ellentuck, Albert B.
• Retail cash advances: loans or income?
  by Shevak, Richard
• Full value of FLP included in estate. (family limited partnerships)
  by Korby, Edna