ARTICLES - Tax - AVOID THIRD-PARTY TRANSFERS IN A DIVORCE - When more than two parties are involved in a divorce-related property transfer, the tax consequences can be unpredictable. To help the client steer clear of unpleasant tax surprises, a CPA should examine the code, regulations and court cases.
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|Authors:||Quinn, Tina Steward ; Smith, Keith W.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 191.2001, 1, p. 24
Corporate Tax - A WEAPON FROM THE PAST - On several occasions in the last few years the IRS and the courts drew on the principles in a 1935 case to put an end to a corporate tax shelter scheme. CPAs need to warn their clients and employers that the simple concepts in Gregory are still a major weapon against such shelters.
Quinn, Tina Steward, (2002)
Quinn, Tina Steward, (1997)
Quinn, Tina Steward, (2003)
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