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Articles
1-152 out of 152 article(s)
| Title |
Author |
Type |
Date |
Words |
| Illinois apportionment of service income and unitary partnerships. |
Weber, Mindy Tyson |
|
Apr 1, 2013 |
1683 |
| Tax Court denies investment interest deduction. |
Beavers, James A. |
|
Mar 1, 2013 |
1602 |
| Partners' income allocations and the new net investment income tax. |
Taptelis, Louis; Dougherty, Ted |
|
Mar 1, 2013 |
2102 |
| Alternative apportionment: fairness is not the only factor. |
Yesnowitz, Jamie; Ridenour, Craig; Kirkell, Brian |
|
Mar 1, 2013 |
3559 |
| Current developments in partners and partnerships. |
Burton, Hughlene |
|
Feb 1, 2013 |
6146 |
| Reporting trust and estate distributions to foreign beneficiaries. |
McNamara, Lawrence H. |
|
Jan 1, 2013 |
6356 |
| IRS issues prop. regs. on allocation of costs under simplified sec. 263A methods. |
Mora, Kristine; Carlton, Brandon Cash |
|
Jan 1, 2013 |
1586 |
| Proposed amendments would change apportionment rules. |
Nevius, Alistair M. |
|
Nov 1, 2012 |
573 |
| Allocation of Sec. 263A costs addressed in prop. Regs. |
Nevius, Alistair M. |
|
Nov 1, 2012 |
435 |
| Proposed amendments to article IV of the Multistate Tax Compact. |
Peart, Jason |
|
Nov 1, 2012 |
961 |
| Alternative apportionment: tough for the taxpayer, (too) easy for the states. |
McCoy, Glenn C., Jr.; Stuardi, Pietro M.; Reminick, Holtz Rubenstein |
|
Oct 1, 2012 |
1821 |
| Appeals Court invalidates associated-property Regs. |
|
|
Sep 1, 2012 |
649 |
| Is the value of cost segregation depreciating? |
Blazek, Mark W. |
|
Aug 1, 2012 |
2009 |
| Unmarried co-owners must allocate mortgage interest limits. |
Reichert, Charles J. |
|
Jul 1, 2012 |
479 |
| Trust deductions: knight, Prop. regs. still govern. |
Anderson, Kevin D. |
|
May 1, 2012 |
1451 |
| Are taxpayers bound by purchase price allocations? |
Anderson, Kevin D. |
|
May 1, 2012 |
764 |
| Reporting dilemma: personal use of rental properties. |
Hagy, Janet C. |
|
May 1, 2012 |
2231 |
| Banks are lenders to partnership, not partners. |
Beavers, James A. |
|
Mar 1, 2012 |
1242 |
| Taxtrends: preparing and filing form 8939. |
Cantrell, Carol A. |
|
Nov 1, 2011 |
3756 |
| The targeted allocations approach: a basic primer. |
Wong, Alan |
|
Oct 1, 2011 |
1286 |
| Canadian taxation: corporate partner income inclusions. |
|
|
Sep 1, 2011 |
2476 |
| The practitioner's role in reviewing LLC allocations. |
Ellentuck, Albert B. |
|
Jun 1, 2011 |
1640 |
| Case addresses the sec. 752 anti-abuse regs. |
Patch, David |
|
May 1, 2011 |
2607 |
| An appraisal of fiscal decentralization in Pakistan. |
Padda, Ihtsham ul Haq; Hyder, Shabir; Akram, Naeem |
Report |
May 1, 2011 |
4647 |
| Target allocations. |
Weber, Neal A. |
|
Apr 1, 2011 |
2391 |
| Prop. Regs, on sales-based royalties and vendor allowances. |
Weber, Neal A. |
|
Apr 1, 2011 |
2027 |
| In pursuit of equity in property tax allocation: discussing the flawed implementation of Proposition 13. |
Gervais, Michael; Rayford, Dontae |
|
Mar 22, 2011 |
12520 |
| Too big to fail: the problem of partnership allocations. |
Monroe, Andrea |
|
Jan 1, 2011 |
7564 |
| Too big to fail: the problem of partnership allocations. |
Monroe, Andrea |
|
Jan 1, 2011 |
18524 |
| Income tax accounting for trusts and estates: planning allocations between entities and beneficiaries is even more critical with higher tax rates on the horizon. |
Pippin, Sonja |
|
Oct 1, 2010 |
3628 |
| State & local taxes: income apportionment and allocation after Mead. |
Kwiatek, Harlan J.; Weinreb, Adam Stuart |
|
Sep 1, 2010 |
2600 |
| IRS issues partnership anti-abuse rule regs. |
Nevius, Alistair M. |
|
Aug 1, 2010 |
823 |
| Is NIH wasting millions of taxpayer dollars? |
|
|
Jul 1, 2010 |
271 |
| Final regs. on treatment of controlled services transactions under Sec. 482. |
Nevius, Alistair M. |
|
Oct 1, 2009 |
436 |
| Allocating liabilities among related partners: determining the impact of IPO II. |
Harris, Deanna Walton |
|
Jun 1, 2009 |
2377 |
| Using statistical sampling to support the Sec. 199 deduction. |
Zaleski, Andy |
|
May 1, 2009 |
1491 |
| Navigating Secs. 743 and 734 in the current economy. |
Smith, Edward J., Jr.; Brandmeir, Zachary |
|
May 1, 2009 |
1868 |
| Target or waterfall: partnership allocations. |
Seaton, Jennifer; Henson, Jeremy |
|
Apr 1, 2009 |
2866 |
| Are multinationals living in a new world? The U.S. temporary cost sharing regulations. |
Garcia, Michelle; Herr, Thomas; Sanschagrin, Guy |
|
Jan 1, 2009 |
4022 |
| Seven principles to consider when preparing a tax provision for subsidiary or carve-out financial statements. |
Abahoonie, Edward J.; Linville, Jonathan |
|
Jan 1, 2009 |
3371 |
| OECD discussion draft on new article 7 (business profits) of the OECD Model Tax Convention. |
Muller, Johann |
|
Jan 1, 2009 |
5975 |
| Taxing the financial income of multinational enterprises by employing a hybrid formulary and arm's length allocation method. |
Benshalom, Ilan |
|
Jan 1, 2009 |
20639 |
| Limitations on taxpayers' ability to disavow tax consequences of contract terms. |
Keenan, John; Lagun, Julia |
|
Jan 1, 2009 |
1397 |
| Allocations: A Behind the Scenes Look at Data Movements Within SOI Corporate Editing. |
Harris, Marty |
|
Jan 1, 2009 |
6952 |
| Allocating passthrough items to S corporation shareholders. |
Ellentuck, Albert B. |
|
Dec 1, 2008 |
1205 |
| Installment sales: allocation of installment payments. |
Klunk, Jon R. |
|
Sep 1, 2008 |
1217 |
| IRS issues new rules on allocation of partnership items. |
Beavers, James |
|
Aug 1, 2008 |
855 |
| Rethinking tax nexus and apportionment: voice, exit, and the dormant commerce clause. |
Zelinsky, Edward A. |
|
Jun 22, 2008 |
30372 |
| The quest to tax financial income in a global economy: emerging to an allocation phase. |
Benshalom, Ilan |
|
Jun 22, 2008 |
21792 |
| VFJ Ventures, Inc. v. Surtees permissibility of Alabama's add-back statute: on April 29, 2008, Tax Executives Institute filed a brief amicus curae in with the Supreme Court of Alabama in VFJ Ventures, Inc. v. Surtees, relating to the permissibility of Alabama's add-back statute. |
|
|
May 1, 2008 |
4075 |
| Maximizing the benefits of sec. 199 in an asset sale. |
Reinstein, Todd; Rolfes, Danielle E. |
|
May 1, 2008 |
2541 |
| TEI's follow-up comments on section 482 services regulations: on November 27, 2007, TEI submitted the following comments on temporary and proposed regulations relating to the treatment of services under section 482 (T.D. 9278) and revenue procedure 2007-13. |
|
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Jan 1, 2008 |
2179 |
| Even more uncertainty about estate-tax apportionment: apportionment is an important but confusing subject, and two recent decisions interpreting apportionment waiver clauses in wills and revocable trusts under Illinois law make new and even more confusing law. This article analyzes these cases and provides drafting suggestions. |
Schreder, Carleen L. |
|
Jun 1, 2007 |
3914 |
| The houses that eminent domain and housing tax credits built: imagining a better New Orleans. |
Brown, Carol Necole; Williams, Serena M. |
|
Mar 1, 2007 |
13891 |
| Tax hikes aim to close budget gap. |
|
Brief article |
Feb 1, 2007 |
152 |
| Controlled services transactions. |
Laffie, Lesli S. |
|
Oct 1, 2006 |
837 |
| Withholding Requirements for Income Allocated to Foreign Partners. . |
Godfrey, Howard |
|
Oct 1, 2006 |
4817 |
| Withholding requirements for income allocated to foreign partners. |
Godfrey, Howard |
|
Sep 1, 2006 |
4682 |
| Allocation and apportionment of expenses for Sec. 199 purposes: for many taxpayers, calculation of the Sec. 199 deduction will require an enormous amount of work. This article focuses on one aspect of the deduction, the allocation and apportionment of expenses under the Sec. 861 regulations and the proposed Sec. 199 regulations. |
Kraay, Vickie |
|
Jun 1, 2006 |
5390 |
| Final Section 199 regulations clarify application of domestic production incentive. |
Vance, Scott |
|
May 1, 2006 |
3782 |
| Towards equity and efficiency in partnership allocations. |
Jones, Darryll K. |
|
Mar 22, 2006 |
23537 |
| Current developments. |
Burton, Hughlene A. |
|
Feb 1, 2006 |
4508 |
| Stock options and cost-sharing agreements. |
Laffie, Lesli S. |
|
Nov 1, 2005 |
412 |
| The "kiddie tax" on qualified dividends and net capital gains. |
Hulse, David S. |
|
Nov 1, 2005 |
1376 |
| TEI comments on proposed cost sharing regulations: November 28, 2005. |
|
|
Nov 1, 2005 |
10109 |
| Partnership liabilities. |
Laffie, Lesli S. |
|
Aug 1, 2005 |
553 |
| Transfer pricing in Germany. |
Fabry, Peter |
|
Aug 1, 2005 |
1167 |
| Treatment of ownership changes for EIPs under Notice 2005-32. |
Velotta, Robert A. |
|
Aug 1, 2005 |
1686 |
| Apportionment apoplexy: throwback, throwout, or just throw up your hands. |
Wilson, Margaret C. |
|
Jul 1, 2005 |
11398 |
| A winning tax shelter case. |
Jung, Do-Jin |
|
Jun 1, 2005 |
634 |
| Service scrutinizes inventory. |
Leib, Irwin A. |
|
Jun 1, 2005 |
2990 |
| New rules on FTC allocations. |
Shum, Michael G. |
|
Jun 1, 2005 |
2427 |
| Current corporate income tax developments. |
Ponda, Shona |
|
Apr 1, 2005 |
4776 |
| At-risk final regs. on "disqualifying interests". |
Howard, B. Carol |
|
Nov 1, 2004 |
1275 |
| IRS relief for missed allocations of GST exemption. |
Sherr, Eileen |
|
Oct 1, 2004 |
267 |
| Editors' summary. |
|
Editorial |
Sep 22, 2004 |
12419 |
| Sec. 351 transfers involving boot and encumbered assets. |
Keller, Brian E. |
|
Sep 1, 2004 |
1954 |
| Reverse sec. 704(c) allocations for securities partnerships. |
Miller, Sarah Allen |
|
Sep 1, 2004 |
1440 |
| Divorce agreement language: proper wording in divorce documents is crucial. |
Maples, Larry |
|
Sep 1, 2004 |
3428 |
| Debt allocation and LLCs. |
Schnee, Edward J. |
|
Sep 1, 2004 |
584 |
| Are unallocated support payments alimony? |
Hawley, Richard C. |
|
Aug 1, 2004 |
626 |
| IRS revises allocation rules for charitable contributions. |
|
|
Jul 1, 2004 |
388 |
| Fixing the constitutional absurdity of the apportionment of direct tax. |
Johnson, Calvin H. |
|
Jun 22, 2004 |
26650 |
| Interpreting the Sixteenth Amendment. |
Jensen, Erik M. |
|
Jun 22, 2004 |
20903 |
| Rev. Rul. permits allocation of expenses to former employees. |
Masnik, Robert H. |
|
Jun 1, 2004 |
722 |
| NY administrative ruling addresses numerous apportionment issues. |
Amitay, Sharlene |
|
Jun 1, 2004 |
860 |
| Taxation of damages from securities lawsuits. |
Hanson, Randall K. |
|
Apr 1, 2004 |
3691 |
| Allocating settlement proceeds in employment cases. |
Monroe, Tracy J. |
|
Aug 1, 2003 |
1573 |
| Tax allocations for securities partnerships. |
Bellamy, Chris |
|
Aug 1, 2003 |
1802 |
| In the Supreme Court of United States: Unisys Corporation, Petitioner, v. Pennsylvania Board of Finance and Revenue, Respondent. On Petition for a Writ of Certiorari to the Supreme Court of Pennsylvania: Brief of Tax Executives Institute, Inc. as amicus curiae in support of petitioner. |
|
|
Jul 1, 2003 |
5710 |
| Taxing the sale of a business. |
Schnee, Edward J. |
|
Jul 1, 2003 |
630 |
| Partnership items. |
Schnee, Edward J. |
|
Jun 1, 2003 |
661 |
| Final regs. on allocating income between U.S. and possessions. |
Thomas, Jim |
|
Mar 1, 1999 |
1074 |
| The TRA '97's new basis allocation rules for property distributions. |
Streer, Paul J. |
|
Jul 1, 1998 |
5724 |
| States quickly modify apportionment provisions in reaction to changes in financial institutions industry. |
Boucher, Karen J. |
|
Nov 1, 1997 |
1724 |
| Depreciation planning for newly acquired commercial real estate. |
Keeley, Karen M. |
|
Oct 1, 1997 |
1614 |
| Beware not allocating the GSTT exemption on a gift tax return - a trap for the unwary. |
Sherr, Eileen Reichenberg |
|
Aug 1, 1997 |
2143 |
| Amendments to the sec. 1060 and 338(b) regulations conforming allocation of purchase price to the 1993 intangibles legislation. |
Eisenberg, Andrew M. |
|
Jun 1, 1997 |
1405 |
| Is sec. 704(c) or sale treatment better for a contributing partner? |
Holbrook, Terri L. |
|
May 1, 1997 |
1271 |
| Planning ideas under the new consolidated sec. 382 regulations. |
Friedel, David |
|
Apr 1, 1997 |
779 |
| Allocation and apportionment of charitable contributions under section 861. |
|
|
Mar 1, 1997 |
4263 |
| Current corporate income tax developments. |
Boucher, Karen J. |
|
Mar 1, 1997 |
6928 |
| GST tax exemption - late allocation issues. |
Kelley, Duane G. |
|
Dec 1, 1996 |
1312 |
| Interest expense allocation related to debt-financed distributions from a passthrough entity. |
Schulz, Charles P. |
|
Dec 1, 1996 |
471 |
| Allocation of nonrecourse debt under the three-tier sec. 752 allocation process. |
Ellentuck, Albert B. |
|
Oct 1, 1996 |
1516 |
| IRS issues proposed regulations on allocation and apportionment of research and experimental expenditures. |
Goodman, Mark E. |
|
Sep 1, 1996 |
1133 |
| The single sales factor - a new trend? |
Esstman, Donald L. |
|
Sep 1, 1996 |
784 |
| Massachusetts single-sales factor apportionment. |
Joseph, Douglas A. |
|
Sep 1, 1996 |
832 |
| The increased importance of inventory valuations in purchase price allocations. |
Whalen, Rich |
|
Jul 1, 1996 |
657 |
| Proposed section 863(b) regulations: sourcing of income from export sales. |
|
|
Jul 1, 1996 |
2789 |
| Allocations using a reasonable method other than those specifically stated in regulations. |
Ellentuck, Albert B. |
|
Jun 1, 1996 |
860 |
| Final cost-sharing regulations. |
Dicker, Adrian J.W. |
|
May 1, 1996 |
702 |
| Final regs. clarify basis and distribution issues, but leave unanswered questions. |
Duncan, William A. |
|
May 1, 1996 |
7212 |
| Coordination of elections by S shareholders to close the books for allocation purposes. |
Payne, Jay |
Brief Article |
Apr 1, 1996 |
486 |
| Partnership's allocation method satisfies sec. 704(b) and (c). |
Castle, Creighton |
|
Jan 1, 1996 |
497 |
| Allocating allowable sec. 1244 loss among shareholders when total capital exceeds $1 million. |
Ellentuck, Albert B. |
|
Jan 1, 1996 |
1081 |
| A sec. 179 deduction trap. |
Botkin, Jeffri |
Brief Article |
Dec 1, 1995 |
372 |
| Proposed Section 861 regulations. |
|
|
Nov 1, 1995 |
2985 |
| Regulations on allocations relating to contributed property affect securities partnerships. |
Dance, Glenn E. |
|
Nov 1, 1995 |
504 |
| Planning for distribution of partnership interest at death. |
Torrance, Debbie R. |
|
Oct 1, 1995 |
707 |
| Planning around the CFC netting rule. |
Bond, Dale |
|
Jul 1, 1995 |
930 |
| Age-weighted profit-sharing plans may benefit small companies. |
Warren, Joseph F., Jr. |
Brief Article |
May 1, 1995 |
194 |
| Accounting for book-tax differences of property contributed to a partnership. |
Walsh, Joseph G. |
|
May 1, 1995 |
5159 |
| Accounting for book-tax differences of property contributed to a partnership. |
Walsh, Joseph G. |
|
Apr 1, 1995 |
6924 |
| Final sec. 704(c) regulations issued. |
Edquist, David |
|
Apr 1, 1995 |
574 |
| Responding to the new subsidiary investment and earnings and profits consolidated return regulations. |
Bean, Robert L. |
|
Mar 1, 1995 |
3706 |
| Allocations relating to property contributed to partnership. |
Dance, Glenn E. |
|
Nov 1, 1994 |
1400 |
| Accounting for the value of a partner's services. |
Ellentuck, Albert B. |
|
Oct 1, 1994 |
591 |
| Tax Court specifies conditions for accepting settlement allocations. |
Sager, Clayton R. |
|
Sep 1, 1994 |
1360 |
| Sec. 467 revisited: payments vs. allocations. |
Orbach, Kenneth N. |
|
Sep 1, 1994 |
1032 |
| AMT credits allocated in a consolidated group. |
Yelvington, Brenda |
|
Aug 1, 1994 |
1613 |
| Several options available for property contributed to a partnership. |
Edquist, David |
|
Jul 1, 1994 |
6572 |
| Rent allocated to foreign corporation subject to gross income tax. |
Burge, Marianne |
Brief Article |
Jul 1, 1994 |
441 |
| Determining the amount of the disallowance of lobbying expenses. |
Connor, Jim |
|
Apr 1, 1994 |
735 |
| New regulations clarify partnership allocations related to contributed property. |
Lux, Michael |
Brief Article |
Mar 1, 1994 |
330 |
| Limitation increase rule revoked by proposed regulations. |
Coughlin, Theresa A. |
|
Jul 1, 1993 |
764 |
| Figuring unrelated business income tax the IRS way. |
Duren, David M. |
Cover Story |
Jun 1, 1993 |
7667 |
| Allocations of nonrecourse deductions and the minimum gain chargeback. |
Martin, M. Jill |
|
Dec 1, 1992 |
2573 |
| Reasonable joint cost allocations in nonprofits. |
Tishlias, Dennis P. |
|
Nov 1, 1992 |
2093 |
| Allocation of partnership liabilities. |
Dennis, William A., Jr. |
|
Aug 1, 1992 |
4680 |
| Convertible bonds settled for cash upon conversion and balance sheet treatment for certain sales of mortgage servicing rights. |
Volkert, Linda A. |
|
Mar 1, 1992 |
1252 |
| Related-party transfers of inventory; write-downs should precede transfers to minimize related-party loss limitations. |
Erdahl, Steven D. |
|
Nov 1, 1991 |
4704 |
| Corporate separations under sec. 355. |
Haecker, Carol A. |
|
Nov 1, 1991 |
896 |
| Look-back method for long-term contract reporting. |
Steele, Jacien L. |
|
Nov 1, 1991 |
1432 |
| The look-back method; an enforcement mechanism with long arms. |
Shavell, Richard R. |
|
Nov 1, 1991 |
5329 |
| Limitations on NOL carryforwards. |
Lewis, Sandra K. |
|
Nov 1, 1991 |
779 |
| Advance pricing agreements: practical issues to consider in determining whether to pursue one. |
Patton, Michael F. |
|
Nov 1, 1991 |
5056 |
| Comments on proposed regulations on the allocation of interest expense under Sections 861 and 864(e): July 24, 1991. |
|
|
Sep 1, 1991 |
7323 |
| Comments on proposed regulations on the allocation and apportionment of charitable contributions: August 2, 1991. |
|
|
Sep 1, 1991 |
4438 |
| Comments on T.D. 8257 and INTL-304-89: interest allocation - transition rules, March 16, 1990. |
|
|
Mar 1, 1990 |
608 |
| Notice 89-91: allocation of charitable contributions under Section 864(e). |
|
|
Nov 1, 1989 |
1190 |
| Allocating interest and other expenses under Section 864(e). |
Richey, Keith S. |
|
Mar 22, 1989 |
9537 |
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