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Browse Affiliated corporations topic

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1-89 out of 89 article(s)
Title Author Type Date Words
Welcome new members. List Dec 1, 2007 1712
Welcome new members. List Oct 1, 2007 1700
Finance Comfort Letter On The 95(2)(F) And (F.1) FAPI Accrual Rules - A Comment On Its Implications For The Tax Cost Bump. Jan 5, 2007 3223
Letter to Canada's Department of Finance regarding subsection 17(8) of the Income Tax Act: March 9, 2006. Mar 1, 2006 1130
Nursing University affiliation. Brief Article Jun 1, 2005 177
State Tax Return - Nexus Update: 2003/2004 cont'd. Oct 22, 2004 3650
Ontario Retail Sales Act: transfer of assets between related corporations and partnership rules: September 20, 2004. Sep 1, 2004 901
Product and skills development in small- and medium-sized high-tech firms through international strategic alliances. Abraha, Desalegn Jul 1, 2004 9175
Revised Canadian proposals affecting foreign affiliates. Slaats, Sandra Mar 1, 2004 4291
Controlled corporation's sale of warrants to subsidiary was not a bargain sale. Martinelli, Gregory S. Feb 1, 2004 643
Does bank affiliation mitigate liquidity constraints? Evidence from Germany's Universal Banks in the pre-World War I period. Ramirez, Carlos D. Oct 1, 2003 9869
State affiliates recognized. (Association News). Brief Article Aug 1, 2003 171
New Canadian technical bill affects foreign affiliates. Slaats, Sandra Jan 1, 2003 6794
New realities of alliance partnering. . Kuglin, Fred A. Cover Story Dec 1, 2002 2887
What's next? What's nixed? Technology experts talk about the trends that associations should love -- and those they should leave. Porter, Margo Vanover Interview Jun 1, 2002 1895
Federal Circuit invalidates duplicated-loss factor of loss-disallowance Regs. Sair, Edward A. Mar 1, 2002 1535
Foreign corporation's interest subject to withholding under step-transaction doctrine. Goldberg, Michael J. Feb 1, 2002 1211
Related corporate redemptions. (Tax Cases). Schnee, Edward J. Dec 1, 2001 572
Together: Five Steps to Conflict Resolution. Brief Article Sep 1, 2001 60
Unwanted assets in a stock sale. Recknagel, Lara C. Jul 1, 2000 1178
"Check-the-box" prop., regs. - extraordinary transactions could cause extraordinary results. Zent, Brenda Jun 1, 2000 1068
Mining for nuggets in the IRS APA report. Lewis, Patricia Gimbel May 1, 2000 7449
Service rules attribute reduction under Sec. 108(b) on a consolidated basis. Sair, Ed Mar 1, 2000 855
Defining an affiliated group. Schnee, Edward J. Nov 1, 1999 441
Purchasing entities can simplify sales and use taxes. Sash, Robert C. Nov 1, 1999 804
Treatment of contingent liabilities after a sec. 338(g) election. Trachtenberg, Jane I. Nov 1, 1999 301
Loss on sale to a commonly controlled corporation. Schnee, Edward J. Aug 1, 1999 522
FASB rules out pooling of interests. Jul 1, 1999 342
H.R. 2378: confidentiality of advance pricing agreements. Jul 1, 1999 839
Good news in consolidated loss disallowance rules. Friedel, David Jul 1, 1999 1299
Consolidated group ownership of partnership. Garre, Karen T. Jul 1, 1999 1265
Captive finance subsidiary is not financial organization. Amitay, Sharlene E. Jun 1, 1999 628
What constitutes control? Henry, Brian Jun 1, 1999 3427
Second try at tough issue. May 1, 1999 326
Transfer pricing draft information Circular (IC) 87-2R. May 1, 1999 4915
Notice 98-38: separate return limitation years. May 1, 1999 2249
Related-party management charges disallowed. Zink, William Feb 1, 1999 1112
IRS considers replacing SRLY limitations with sec. 382-type approach. White, George Nov 1, 1998 1689
Interest paid to a foreign subsidiary of a foreign leasing company involved in commercial lending qualifies as portfolio interest. Renfroe, Diane L. Nov 1, 1998 656
Revision of Rev. Proc. 65-17: adjustments required after a section 482 adjustment. Jul 1, 1998 1482
Commonly encountered provisions overridden by Sec. 1502 regs. Yates, Richard F. Jun 1, 1998 409
Old assets are not hidden by new corporate identity. Belkin, Sherwin Oct 29, 1997 554
Temp. regs. explain sec. 382 and built-in loss rules. Rosen, Robert M. Jul 1, 1997 6699
State tax implications of the expanded sec. 338(h)(10) election. Prebut, David S. Jul 1, 1997 1387
Application of sec. 1503(d) to separate units of S corporations. Dubert, Carl A. Jul 1, 1997 730
The new and improved S corporation. Gibson, David S. Jun 1, 1997 3175
Proposed regulations affect form of funding international operations. Kingsley, William P. May 1, 1997 743
Proposed section 368 regulations (remote continuity-of-interest doctrine). (Tax Executive Institute's comments submitted to IRS on April 30, 1997). May 1, 1997 3387
Intercompany obligation regulations provide a single-entity approach. Fredrickson, Debra Apr 1, 1997 1012
Consolidated rules for intercompany transfers of member stock. Nelson, Chris Apr 1, 1997 1148
Planning ideas under the new consolidated sec. 382 regulations. Friedel, David Apr 1, 1997 779
Canadian foreign affiliate rules. Mar 1, 1997 2574
Tax-exempts' new sec. 401(k) plan eligibility may jeopardize affiliates' plans. Wells, Jennifer Jan 1, 1997 523
SRLY loss temp. regs. offer significant planning opportunities. Rosen, Robert M. Dec 1, 1996 5379
Investment-adjustment regulations may significantly affect 1995 and later years' E & P determinations. Cordonnier, Andrew W. Nov 1, 1996 1789
Canada's foreign affiliate rules. Skinner, Jack R. Sep 1, 1996 3197
Avoiding parent-subsidiary controlled group status. Ellentuck, Albert B. Sep 1, 1996 1286
Dual resident company regulations: the mirror legislation provision. Young, Sophie Brief Article Aug 1, 1996 468
New elections available in wake of final consolidated return regulations. Yates, Richard F. Jun 1, 1996 2319
Determining if taxpayers are related parties. Ellentuck, Albert B. May 1, 1996 1159
Brown Group reversal: circuit court treats partnership as "unrelated" entity under Subpart F. Belanger, Pete Apr 1, 1996 938
IRS limits ability to adopt new accounting methods after a sec. 351 transfer. Mackles, Glenn F. Brief Article Mar 1, 1996 323
Who can file combined state income tax returns? Farris, Lee Sep 1, 1995 604
COD in insolvent member of affiliated group does not affect tax attributes of other members. Price, Richard G. Aug 1, 1995 977
Effective date of proposed consolidated group hedging regulations. Jul 1, 1995 3357
Sec. 338(h)(10) - caveat target! Liquerman, Robert Jun 1, 1995 932
TAM 9452002: redefining "control." (Technical Advice Memorandum) Bloom, Gilbert D. Jun 1, 1995 848
Attribution rules applicable to commercial activities or controlled commercial entities of a foreign government for sec. 163(j) purposes. Sams, Jim Jun 1, 1995 1746
Consolidated groups should consider deconsolidation. Casinelli, Elio Brief Article Apr 1, 1995 255
Proposed intercompany transaction regulations under section 1502. Mar 1, 1995 4860
Tax Court rules out section 267 regulations. Alek, Elizabeth Brief Article Mar 1, 1995 475
Spin-off of transaction division of S corporation tax save state sales and use tax. Kempke, Robert E. Mar 1, 1995 620
Sec. 267(a)(3) regs. invalid; Tax Court allows interest deduction in year accrued. Cooper, Michael Mar 1, 1995 813
Final consolidated rules provide some relief from trap for the unwary. Rosen, Robert M. Jan 1, 1995 436
More on consolidated returns and the single entity-theory: the new intercompany transaction proposed regs. Gillette, Michele R. Jan 1, 1995 9420
Canadian foreign affiliate draft legislation. Nov 1, 1994 3319
Proposed hedging regulations under Sections 446 and 1221. Nov 1, 1994 1015
State effect of sec. 338(h)(10) election. Curlee, William B. Nov 1, 1994 505
FASB presents views on consolidated statements. Nov 1, 1994 587
Dealing with S termination when an S corporation joins an affiliated group. Ellentuck, Albert B. Aug 1, 1994 737
AMT credits allocated in a consolidated group. Yelvington, Brenda Aug 1, 1994 1613
Avoiding potential disallowance of foreign branch losses. Urse, Michael Jul 1, 1994 908
Consolidated return intercompany transaction regulations: clearly reflecting income is clearly not simple. Axelrod, Lawrence M. Jul 1, 1994 10524
Proposed investment adjustment regulations: consolidated return regulations "delink" basis adjustments from E & P adjustments. Smith, Darlene A. Feb 1, 1994 6720
... Or bankrupt parent. Meyerer, Thomas H. Jan 1, 1992 182
Affiliated group with insolvent members.... Duvall, Kevin A. Jan 1, 1992 126
Interest stripping regulations create unexpected affiliated groups. Plutte, Kerry L. Jan 1, 1992 352
Comments on temporary regulations under section 1502 relating to intercompany transactions and distributions of property. Sep 1, 1990 2377
Avoiding group interest allocation. Burge, Marianne Mar 1, 1990 435

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