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Books by Nicholas J. Fiore

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11 books found
Distributions from split-interest trust are not included in distributable amount; Regs. Sec. 53.4942(a)-2(b)(2) is invalid.: An article from: The Tax Adviser
Distributions from split-interest trust are not included in…
By: Nicholas J. Fiore
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Validly formed FLP was recognized for estate tax purposes.(family limited partnerships): An article from: The Tax Adviser
Validly formed FLP was recognized for estate tax purposes.(…
By: Nicholas J. Fiore
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S shareholder's personal guarantee did not allow for increased basis.(S corporation's tax basis): An article from: The Tax Adviser
S shareholder's personal guarantee did not allow for i…
By: Nicholas J. Fiore
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IRA distributions based on joint life expectancies and AFR will be "substantially equal periodic payments". (Employee Benefits and Pensions).: An article from: The Tax Adviser
IRA distributions based on joint life expectancies and AFR …
By: Nicholas J. Fiore
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IRS releases 1999 guidelines for "adequate disclosure".(tax returns): An article from: The Tax Adviser
IRS releases 1999 guidelines for "adequate disclosure&…
By: Nicholas J. Fiore
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Unsigned return claiming joint filing status was valid; 10th Cir. reverses TC.(Tax Court; US Court of Appeals for the 10th Circuit): An article from: The Tax Adviser
Unsigned return claiming joint filing status was valid; 10t…
By: Nicholas J. Fiore
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IRS warns against frivolous filing positions that rely on foreign-based-income argument.: An article from: The Tax Adviser
IRS warns against frivolous filing positions that rely on f…
By: Nicholas J. Fiore
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IRS releases 2001 guidelines for "adequate disclosure".(substantial understatement of income tax): An article from: The Tax Adviser
IRS releases 2001 guidelines for "adequate disclosure&…
By: Nicholas J. Fiore
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IRS releases 2000 guidelines for "adequate disclosure".(tax underpayments): An article from: The Tax Adviser
IRS releases 2000 guidelines for "adequate disclosure&…
By: Nicholas J. Fiore
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Hand-written listing of assets was not qualified disclaimer.(estate planning): An article from: The Tax Adviser
Hand-written listing of assets was not qualified disclaimer…
By: Nicholas J. Fiore
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Deduction for covenant not to compete allowed after accounting firm break-up.: An article from: The Tax Adviser
Deduction for covenant not to compete allowed after account…
By: Nicholas J. Fiore
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