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Books by Jerry L. Lerman

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20 books found
Transfers of partnership interests and related basis adjustments require increased reporting.: An article from: The Tax Adviser
Transfers of partnership interests and related basis adjust…
By: Jerry L. Lerman
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ISO exercise involving stock swap requires complex recordkeeping.(incentive stock options): An article from: The Tax Adviser
ISO exercise involving stock swap requires complex recordke…
By: Jerry L. Lerman
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Low-income housing credit update.: An article from: The Tax Adviser
Low-income housing credit update.: An article from: The Tax…
By: Jerry L. Lerman
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IRS audit initiatives.: An article from: The Tax Adviser
IRS audit initiatives.: An article from: The Tax Adviser
By: Jerry L. Lerman
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ESOP ownership of S corporations: good use or bad abuse? .: An article from: The Tax Adviser
ESOP ownership of S corporations: good use or bad abuse? .:…
By: Jerry L. Lerman
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Passing the family residence to one's spouse or children after death: Should transfer be directly or in trust?(estate planning): An article from: The Tax Adviser
Passing the family residence to one's spouse or childr…
By: Jerry L. Lerman
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IRS did not exercise due diligence to ascertain last known address.: An article from: The Tax Adviser
IRS did not exercise due diligence to ascertain last known …
By: Jerry L. Lerman
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IRS issues new rules on stock options.: An article from: The Tax Adviser
IRS issues new rules on stock options.: An article from: Th…
By: Jerry L. Lerman
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Sec. 2036 and FLPs.(family limited partnerships): An article from: The Tax Adviser
Sec. 2036 and FLPs.(family limited partnerships): An articl…
By: Jerry L. Lerman
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PSCs--beware of unreasonable compensation.(personal service corporations): An article from: The Tax Adviser
PSCs--beware of unreasonable compensation.(personal service…
By: Jerry L. Lerman
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Massachusetts uses LLP structure to avoid MBT problems. (State & Local Taxes).: An article from: The Tax Adviser
Massachusetts uses LLP structure to avoid MBT problems. (St…
By: Jerry L. Lerman
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Partnership mergers and divisions.(IRS regulations): An article from: The Tax Adviser
Partnership mergers and divisions.(IRS regulations): An art…
By: Jerry L. Lerman
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Make sure that a durable power of attorney is truly durable.: An article from: The Tax Adviser
Make sure that a durable power of attorney is truly durable…
By: Jerry L. Lerman
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New rev. proc. clarifies procedures for obtaining withholding certificates for real property sales to foreign persons.(IRS advisory): An article from: The Tax Adviser
New rev. proc. clarifies procedures for obtaining withholdi…
By: Jerry L. Lerman
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Premiums and benefits for qualified long-term care insurance policies.(Health Insurance Portability and Accountability Act of 1996): An article from: The Tax Adviser
Premiums and benefits for qualified long-term care insuranc…
By: Jerry L. Lerman
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Employers may provide IRA rollover as default option for small plan balances.: An article from: The Tax Adviser
Employers may provide IRA rollover as default option for sm…
By: Jerry L. Lerman
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IRS revising rules for split-dollar insurance.: An article from: The Tax Adviser
IRS revising rules for split-dollar insurance.: An article …
By: Jerry L. Lerman
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Eighth Circuit reverses Tax Court on burden of proof. .: An article from: The Tax Adviser
Eighth Circuit reverses Tax Court on burden of proof. .: An…
By: Jerry L. Lerman
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Inadequate disclosure of gifts of closely held business interests.: An article from: The Tax Adviser
Inadequate disclosure of gifts of closely held business int…
By: Jerry L. Lerman
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Right to be free of estate tax liability may be disclaimed.: An article from: The Tax Adviser
Right to be free of estate tax liability may be disclaimed.…
By: Jerry L. Lerman
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