Tax Adviser, The

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Articles in November, 2007 issue of Tax Adviser, The

• Placed-in-service decision requires careful planning.
  by Carnes, Greg; Seetharaman, Ananth
• Collection due process hearing regs. upheld.
  by Barton, Peter C.; Weatherwax, Roy C.
• Third Circuit holds that advance payments of trade discounts are income on receipt.(Karns Prime & Fancy Food Ltd. v. Internal Revenue Service)
  by Beavers, James
• Prop. regs. on dependency exemption for noncustodial parent.
  by Nellen, Annette
• U.S. individual's investment in overseas rental property.
  by Wise, Dan
• This two-part article provides an overview of current developments in employee benefits, including executive compensation, welfare benefits, and qualified plans. Part 1 focuses primarily on executive compensation and welfare benefits.(Current Developments
  by Haberman, Michael A.; Walker, Deborah
• Lease termination payments.
  by Leibtag, Bernard
• Interest deduction on debt-financed distributions.
  by Lee, K. Joseph
• Meeting the home office "principal place of business" requirement.
  by Ellentuck, Albert B.
• Hurricane GO zones: an update on relevant tax provisions.
  by Goldsberry, Eddie; Hodges, Dawn; Travis, Daniel
• Who is subject to the new Texas margin tax?
  by Trahan, Robert L.
• Final regs. on dependent care expenses.
  by Nevius, Alistair M.
• Notice 2007-13: loosening the rules surrounding substantial assistance.
  by Combs, Joe Ben; Landreneau, Frank
• Current developments in S corporations.(part 2)
  by Burton, Hughlene A.; Karlinsky, Stewart S.
• The WOTC expanded.(work opportunity tax credit)
  by Leggiero, Heather J.
• Tax treatment of compensation received as a nonprofessional representative.
  by Conner, Elizabeth C.; Schaefer, Michael V.
• VITA, the MTC and the modern accounting curriculum.(part 2)(volunteer income tax assistance, modern tax curriculum)
  by Kocakulah, Mehmet C.; Long, Brett J.
• Prop. regs. address deductibility of trust and estate costs.
  by Chiang, Wei-Chih; Englebrecht, Ted D.
• QSubs recognized as separate entities for employment and excise taxes.(qualified subchapter S subsidiaries)
  by Dorfman-Robbie, J.D.; Leggiero, Heather J.
• Amended regulations on the student exception from FICA are invalid.(Federal Insurance Contributions Act)
  by Beavers, James
• Gifting of a remainder interest in a home.
  by Kosty, Lauren
• Exercise of options using borrowed funds.
  by Maio, Jim
• AICPA tax division relies on volunteers.
  by Hoops, Jeffrey R.
• New prop. regs. clarify tax deductible entertainment use of private aircraft.
  by Koopmans, Jim; Pressey, Ora; Stebbens, Darcia
• The impact of sec. 897 on an NRA or foreign corporation's sale of domestic stock.(nonresident alien individuals)
  by Calianno, Joseph M.; Petersen, Kagney
• How to avoid triple taxation under the branch profits tax and FIRPTA.(Foreign Investment in Real Property Tax Act of 1980)
  by Arney, Aidan; Autrey, Ashley; Carsalade, Rafael
• Tax planning for the use of TIPS at retirement.(Treasury inflation-protected securities)
  by Toolson, Richard B.