The Tax Adviser

Issue Date: 02/01/2004

In This Issue

1-10 (of 23) related articles Sort by: Relevance \| Date Items per page
1. Beginning of SOL on assessments for nonpartnership items. E, K and others were partners (Ps) in GIA partnership during tax years 1983-1986. In April 1990, the IRS disallowed loss and deduction items for ... (PERIODICAL ARTICLE) 2. Property settlement payment not deductible alimony. When they were married in July 1997, P and G purchased a residence as tenants by the entireties. P and G were divorced in March, ... (PERIODICAL ARTICLE) 3. Casualty loss allowed for water damage from washing machine. P purchased her home in 1985, where she continued to reside until sometime in 1995. The existing washing machine in the house was conveyed to ... (PERIODICAL ARTICLE) 4. IRA subdivided into trusts for each beneficiary satisfied RMD rules. A died in 2003, at age 68, not having reached her "required beginning date" under Sec. 401(a)(9)(C). She was survived by two daughters, B and ... (PERIODICAL ARTICLE) 5. IRS explains effect of bankruptcy on assessment SOL. X filed a bankruptcy petition on Date 1; the automatic stay terminates 100 days later (Date 2). In each situation below, the deficiency notice is ... (PERIODICAL ARTICLE) 6. Avoiding at-risk limits in real estate activities. Facts: Doug, Diane and Patty each plan to acquire a one-third ownership in an existing general partnership that owns and rents apartment buildings. Each partner ... (PERIODICAL ARTICLE) 7. Useful websites and Internet assignments. Editor's note: For more information about this column, please contact Dr. Schmidt at Dennis.Schmidt@uni.edu. The web is teeming with tax information, including a variety of ... (PERIODICAL ARTICLE) 8. Current developments. EXECUTIVE SUMMARY * Final regulations were issued to address basis adjustments under Secs. 734(b) and 743(b). * The IRS issued proposed and temporary regulations on ... (PERIODICAL ARTICLE) 9. The phaseout of the federal state death tax credit. EXECUTIVE SUMMARY * Many stats have pick-up death taxes tied directly to the maximum SDTC. * A change that reduces the gross Federal estate tax ... (PERIODICAL ARTICLE) 10. Tax planning for the sale of a principal residence. EXECUTIVE SUMMARY * Final and temporary regulations elaborate on the two-year ownership requirement for the Sec. 121 gain exclusion. * In many situations, another taxpayer's ... (PERIODICAL ARTICLE)
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