Browse Recognition of gain or loss (Taxation) topic

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Articles 1-20 out of 20 article(s) Title Author Type Date Words What are capital gains and losses anyway? Edrey, Yoseph M. Jun 22, 2004 19243 Unanticipated tax consequences under the conversion regs. Noles, Susana E. Jul 1, 2000 1420 Sec. 357(c) and single-member LLCs or QSSSs. Luchs, Lorin D. Brief Article May 1, 1998 549 E&P issues/adjustments arising in connection with bankruptcy. Tiedemann, William J. Nov 1, 1993 1701 Dividends and the ACE adjustment: how to maximize the after-tax return on intercompany investments. Gramlich, Jeffrey D. Nov 1, 1993 4878 Avoiding built-in gain recognition on distribution of appreciated property. Ellentuck, Albert B. Nov 1, 1993 757 The Revenue Reconciliation Act of 1993 attacks the conversion of ordinary income to capital gain; additional changes are aimed at limiting benefits from capital gains. Choate, Gary M. Nov 1, 1993 4563 S corporation planning after discontinuing active trades or businesses (or penalty taxes to be wary of). Stone, Howard A. Oct 1, 1993 1402 Receipt of partnership profits interest. Odzer, Joseph A. Oct 1, 1993 786 Retroactive AMT break may be available to individuals and corporations. Haskell, Arnold Brief Article Oct 1, 1993 369 Income tax consequences of real estate foreclosures. Knight, Lee G. Jul 1, 1993 2358 The correct E&P for measuring Sec. 356(a)(2) dividend income. Fortin, Karen A. Jul 1, 1993 4650 Withdrawal from a partnership after Citron and Echols. Kramer, John L. Jun 1, 1993 5158 Turbulent currency markets affect retailers. Abahoonie, Edward J. Apr 1, 1993 670 Built-in gain tax planning on sale of "subsidiary" stock. Bazan, Stan Feb 1, 1993 404 Minimizing gain from involuntary conversions. Ellentuck, Albert B. Oct 1, 1992 713 PIGs for your PALs. Harrison, James Edward Sep 1, 1992 537 PAL rules and loan proceeds. Ellentuck, Albert B. Sep 1, 1992 736 Revisiting "Avoiding Shareholder Gain When Reduced-Basis Loan Is Repaid." (response to The Tax Advisor, p. 322, May 1992) Kessler, Bertram E. Aug 1, 1992 650 Reduction of nonrecourse debt. Kipper, Richard N. May 1, 1992 1418