Articles

Articles by Michael Schlesinger

  • Computations of Earnings and Profits, Business Taxes Interpreted (1973)
  • Stock or Securities in Reorganizations, Business Taxes Interpreted (1974)
  • The Problem With Dissenting Shareholders in Reorganizations, Business Taxes Interpreted (1974)
  • Depreciation Recapture and Reorganizations, Business Taxes Interpreted (1975)
  • Liquidation and Termination of a Professional Corporation (Parts One and Two), Business Taxes Interpreted (1976)
  • The Hochfelder Decision: How it Will Effect Future Malpractice Suits Against Accountants, The Practical Accountant, Vol. 9, No. 5, Page 77 (10/11/76) (re-printed in Case & Comment, 3/4/77)
  • Creditors Can Levy on H.R. 10 Plan – Which Also Triggers Tax Penalty in Debtor, The Practical Accountant, Vol. 10, No. 5, Page 61 (10-11/77)
  • How to Minimize an Attorney’s Exposure to Malpractice Liability in Estate Planning, Estate Planning, Vol. 4, No. 7, Page 410 (11/77)
  • Brannen, Variety, Page 3 (3/28/84)
  • Baron, Variety, Page 2 (11/14/84)
  • Tax Reform Act Makes Changes in Film, Video and Recordings, Variety, Page 20 (1/6/85)
  • Clifford Trust May Be an S Corporation Shareholder, Estate Planning Review, No. 3, Page 20 (3/85)
  • Home Office Deduction, the IRS Takes Exception, Variety, page 100 (2/8/86)
  • The Handy Little S Corporation Can Keep the Tax Man Away, Variety, Page 2 (4/2/86)
  • Tax Shelter Roulette, Variety, Page 62 (5/7/86)
  • Clifford Trust May Be an S Corporation Shareholder, The Practical Accountant, Vol. 19, No. 6, Page 58 (6/86)
  • The Performing Artist’s Tax Trap, Variety, Page 20 (7/27/86)
  • Author Can Escape Tax by Assigning Royalties from Completed Book, The Practical Accountant, Vol. 19, No. 7, Page 18 (7/86)
  • Deducting Pre-Operating Expenses: How and Where, The Practical Accountant, Vol. 19, No. 8, Page 58 (8/86)
  • Tax Planning Possibilities in Selling a Home, The Practical Accountant, Vol. 19, No. 10, Page 50 (10/86)
  • Closely-Held Businesses Should Consider S Status Under New Law, The Practical Accountant, Vol. 19, No. 12, Page 43 (12/86)
  • Two Recent Rulings on IRAs Point Out Planning Opportunities and Pitfalls, The Practical Accountant, Vol. 20, No. 12, Page 121 (12/87)
  •  Section 1706 – Where it Came From and Where it is Going, Taxes Magazine, Vol. 66, No. 1, Page 50 (1/88) (co-authored with Howard B. Solomon)
  • The Performing Artist’s Tax Trap, The Journal of the Association of Enrolled Agents, Vol. 6, No. 1, Page 7 (Fall 1988)
  •  IRS Ruling Allowing Tax-Free Break-Up of PSC May Yield Planning Opportunities, The Practical Accountant, Vol. 22, No. 4, Page 76 (4/89)
  • Unified Audit Rules Simplify Audit Procedures for S Corporations and Their Shareholders, The Journal of Taxation of S Corporations, Page 41 (Fall 1989)
  • A Covenant Not to Compete Still Can Provide Tax Savings to a Buyer, Taxation for Accountants, Vol. 44, No. 2, Page 96 (2/90)
  • Tax Planning With Children, Practice Update Accountant’s Workbook Series, Vol. 5, No. 4, Page 1 (4/90)
  • Personal Service Corporations – A Relic of the Past, Practice Update Accountant’s Workbook Series, Vol. 5, No. 6, Page 1 (6/90)
  •  Give Me an ‘S,’ Give Me a ‘C’ – Which Corporation is Right for Me? Agent and Manager, Page 50 (6/91)
  • Terminating Part or All of an S Corporation’s Business, Taxation for Accountants, Vol. 47, No. 5, Page 288 (11/91)
  • Assessing the Current State of Limited Liability Companies, Benders Federal Tax Week, Vol. 45, Page 561 (11/12/92)
  • 33. How Creditors Can Get to Retirement Plan Assets, The Practical Accountant, Vol. 26, No. 6, Page 54 (6/93)
  •  Covenants Not to Compete Are Still Useful After RRA 93, Taxation for Accountants, Vol. 51, No. 4, Page 204 (10/93) (re-printed in Taxation for Lawyers, Vol. 22, No. 3, Page 165 (11-12/93)
  • Estate Planning for S Corporations, National Public Accountant, Vol. 39, No. 1, Page 26 (1/94)
  • How Far Does Small Business Act Go in Extending ESOP Benefits to S Corporations, Journal of Taxation, Vol. 86, No. 6, Page 361 (6/97)
  • Electing Small Business Trusts for S Corporations, National Public Accountant, Vol. 42, No. 6, Page 23 (8/97)
  • 1997 Court Cases and Rulings, National Public Accountant, Vol. 43, No. 5, Page 33 (7/98)
  • 1998 Court Cases and Rulings, National Public Accountant, Vol. 43, No. 6, Page 12 (8/98)
  • S Corporations Now Can Have Subsidiaries – But Proceed With Caution, Taxation for Accountants, Vol. 6, No. 3, age 132 (9/98) (reprinted in Tax Ideas)
  • Penalty Abatements, Journal of Tax Practice and Procedure, Vol. 2, No. 2, Page 15 (4-5/00)
  • Damages for Unauthorized Inspection or Disclosure of Returns or Return Information, Journal of Tax Practice and Procedure, Vol. 2, No. 5, Page 44 (10-11/00)
  • Proposed Regulations Furnish Home Sale Exclusion Guidance, Practical Tax Strategies, Vol. 66, No. 3, Page 132 (3/01) (reprinted in Tax Ideas)
  •  Qualified State Tuition Programs: More Favorable After 2001 Tax Act, Estate Planning, Vol. 28, No. 9Page 412 (9/01)
  • Innocent Spouse Relief: A Roadmap to Understanding the Maze Created by Code Sec. 6015, Journal of Tax Practice & Procedure, Vol. 4, No. 2, Page 19 (4-5/02)
  • Consider Consulting and Non-Compete Agreements When Selling a Business, Practical Tax Strategies, Vol. 68, No. 5, Page 260 (5/02)
  • Sarbanes-Oxley Act of 2002, Business Enterprises, Vol. 4, No. 6, Page 42 (11-12/02)
  • Final Regulations Regarding Offers in Compromise, Journal of Tax Practice & Procedure, Page 21 (12/02-1/0/3)
  • Home Sale Exclusion – The Final Regulations, Journal of Tax Practice & Procedure, Page 44 (4-5/03)
  • Choosing From a Varied Menu for Educational Tax Planning, Practical Tax Strategies, Vol. 71, No. 3, p. 156 (9/03)
  • STRANGI II: The Impact on Family Businesses, Journal of Tax Practice & Procedure, Vol. 6, No. 1, p. 15 (2-3/04)
  •  Avoid Tax Shelter Penalties When Transactions are Attacked, Practical Tax Strategies, Vol. 73, No. 1, p. 4 (7/04)
  • Preparer Penalties, The Tax Return Preparer’s Nightmare, Business Entities, p.30, 3-4/08)
  •  Practical Estate Planning Strategies for S Corporations, Estate Planning, p. 3 (in two parts), Vol 35, nos. 5 & 6, (5/08 & 6/08)
  • Obtaining Innocent Spouse Relief in the Face of the Service’s Propensity to Litigate, Journal of Taxation, p. 102, (8/08)
  • Tax Planning for Children’s Education, Journal of Practical Estate Planning, p. 23, (8/09)
  • Pros and Cons of Using Installment Agreements and Offers in Compromise to Pay Tax Liabilities, Journal of Tax Practice & Procedure, p.17 (8-9/09)
  • Tax Aspects of Home Ownership, Taxes – The Tax Magazine, p. 46, (10/09)