Court offers 'capital' test for characterizing expenses
Article Abstract:
The authors discuss the US Court of Appeals for the 8th Circuit's decision in Wells Fargo & Co. v. Commissioner, which addresses issues regarding expenses deductions or capitalization of acquisition costs under IRC section 162(a).
Publication Name: Practical Tax Strategies
Subject: Law
ISSN: 0040-0165
Year: 2001
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Taxes play a big role in smaller corporation acquisitions
Article Abstract:
The author discusses the increased benefit of tax-free acquisitions with the restriction of installment sale reporting use when acquisitions are structured as corporation asset sales.
Publication Name: Practical Tax Strategies
Subject: Law
ISSN: 0040-0165
Year: 2000
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Study up on financing a child's college education
Article Abstract:
The authors discuss several tax provisions which parents can use to finance their children's college education.
Publication Name: Practical Tax Strategies
Subject: Law
ISSN: 0040-0165
Year: 2001
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