Guidance from the IRS on making reverse-Starker exchanges

Article Abstract:

The author discuss tax regulations regarding the structuring of reverse-Starker, or like-kind, exchanges to avoid qualification problems.

author: Bryant, Jeffrey J., Alltizer, Richard L.
Publisher: CCH, Inc.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2001
Like-kind exchanges, Taxation, Safe harbor (Taxation)

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A review and assessment of recent developments in the revised innocent spouse rules

Article Abstract:

The authors discuss IRC section 6015 proposed regulations and other developments regarding innocent spouse taxation law.

author: Bryant, Jeffrey J., Fleischman, Gary M.
Publisher: CCH, Inc.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2001
Innocent spouse (Taxation)

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Proposed regulations explain and clarify higher education credits

Article Abstract:

The IRS issued in Jan 1999 proposed regulations concerning higher education tax credits which were instituted by the Taxpayer Relief Act of 1997. Use of the Hope Scholarship Credit and the Lifetime Learning Credit requires tax planning and knowledge of procedural rules which these comprehensive regulations aid in accomplishing.

author: Bryant, Jeffrey J., Foran, Nancy J.
Publisher: CCH, Inc.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 1999
Public Finance Activities, Personal Income Taxes, Personal income tax, Tuition tax credits

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subjects list: United States, Laws, regulations and rules