The Tax Adviser - Vol. 30 Nbr. 12, December 1999
In July 1991, E entered into an agreement to buy land, build a video rental store and lease it. The lease provided that, if the ......
R subsequently purchased the property and owned no other assets. The land was contaminated,...
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The Tax Adviser - Vol. 29 Nbr. 12, December 1998
...the IRS expects to finish a host of guidance projects, including regulations on the following:
* Accounting for rental agreements under Sec. 467.
* ......
* Reconciling the interest differential between tax overpayments and underpayments.
* Joint and several liability ...
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The Tax Adviser - Vol. 31 Nbr. 6, June 2000
... T sells all of the A shares to the A ESOP and reinvests the sale's proceeds in qualified ...... 1042(c)(3)) and satisfies Sec. 1042(b) and Temp. Regs. Sec. 1....... 4978 and 4979A for such employer or cooperative; and (4) ...
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The Tax Adviser - Vol. 30 Nbr. 11, November 1999
...ayment return year?
On March 15,1996, X filed an extension request and paid $120. On Sept. 15, 1996, X filed a 1995 ...... 15, 1996, and Dec. 15, 1996. X timely made the required $25 ......
The facts are the same in Situation 2, except that X paid $23 on April 15, 1996 and $14 on June 15, 1996, instead of the required $...
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