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Articles
1-164 out of 164 article(s)
| Title |
Author |
Type |
Date |
Words |
| Deducting S corporation losses to extent of shareholder basis. |
Ellentuck, Albert B. |
|
Apr 1, 2013 |
1742 |
| Determining a member's participation in LLC activities. |
Ellentuck, Albert B. |
|
Feb 1, 2013 |
1390 |
| Current developments in partners and partnerships. |
Burton, Hughlene |
|
Feb 1, 2013 |
6146 |
| Judicial deference to regulations: Home Concrete & Supply L.L.C. |
Williamson, Donald T.; Staley, Blair |
|
Jan 1, 2013 |
4005 |
| LLC distributions of contributed property. |
Ellentuck, Albert B. |
|
Oct 1, 2012 |
2116 |
| Shifting receivables between S corps. increases basis. |
Reichert, Charles J. |
|
Sep 1, 2012 |
523 |
| Reporting life insurance transactions by S corporations. |
Chandler, Peter L. |
|
Aug 1, 2012 |
1936 |
| Associated-property rule regulation held invalid. |
Beavers, James A. |
|
Aug 1, 2012 |
1470 |
| Contributions increase shareholders' S corporation basis. |
Beavers, James A. |
|
Aug 1, 2012 |
754 |
| Supreme court affirms Home Concrete on overstated basis. |
|
|
Jul 1, 2012 |
483 |
| Overstatement of basis does not extend assessment statute of limitation. |
Beavers, James A. |
|
Jul 1, 2012 |
1989 |
| Cost-basis reporting, the new schedule D, and form 8949. |
Yuskewich, J. Matthew |
|
Apr 1, 2012 |
1200 |
| Prop. regs clarify basis reporting for debt, options. |
Roane, Dayna E. |
|
Mar 1, 2012 |
764 |
| Application of the tax basis and at-risk loss limitations to partners. |
Nevius, Alistair M. |
|
Mar 1, 2012 |
3009 |
| Invalid Sec. 754 elections: some observations. |
Brock, Noel P. |
|
Feb 1, 2012 |
1689 |
| The basics of S Corporation stock basis: avoid problems in calculating and tracking shareholders' basis. |
Menden, Meredith A. |
|
Jan 1, 2012 |
2172 |
| Updated guidance on the determination of basis of stock in transferred basis transactions. |
Pineda, Rina M. |
|
Nov 1, 2011 |
774 |
| Taxtrends: preparing and filing form 8939. |
Cantrell, Carol A. |
|
Nov 1, 2011 |
3756 |
| Selecting the right target basis calculation for your basis transfer transaction. |
Keppler, Juliane L. |
|
Nov 1, 2011 |
4759 |
| Sec. 1031 related-party exchanges and basis shifting. |
Wong, Alan |
|
Oct 1, 2011 |
1266 |
| Estimating the basis of stock acquired in a type B reorg. |
Howell, Lindsey M. |
|
Sep 1, 2011 |
1326 |
| Information reporting requirements affect corporations and transferors of securities. |
Koppenol, Bonnie B.; Mangan, David H.; Vander Baan, Sheryl L. |
|
Sep 1, 2011 |
3277 |
| Type B reorganization basis method updated. |
|
|
Aug 1, 2011 |
457 |
| Estate tax or carryover basis? Practitioners must weigh the better option for estates of decedents who died in 2010. |
Ransom, Justin P.; Schafer, Frances |
|
Jul 1, 2011 |
3635 |
| "Associated-property" regs survive "strong" challenge. |
Schnee, Edward J. |
|
Jul 1, 2011 |
933 |
| The impact of unified loss rules on earnings and profits. |
Smith, Annette B. |
|
Jul 1, 2011 |
1406 |
| Partnership determination of eligible basis for energy grants. |
Smith, Annette B. |
|
Jul 1, 2011 |
2498 |
| Circuit split deepens on six-year period for basis overstatements. |
Friske, Karyn Bybee; Pulliam, Darlene |
|
May 1, 2011 |
1069 |
| Case addresses the sec. 752 anti-abuse regs. |
Patch, David |
|
May 1, 2011 |
2607 |
| Split widens as courts hold basis overstatement is not income omission. |
Beavers, James A. |
|
Apr 1, 2011 |
1613 |
| IRS maintains stance on omissions from gross income and overstatement of basis. |
Nevius, Alistair M. |
|
Feb 1, 2011 |
804 |
| The untold story of Crane v. Commissioner reveals an inconvenient tax truth: useless depreciation deductions cause global basis erosion to bait a hazardous tax trap for unwitting taxpayers. |
Katz, I. Jay |
|
Jan 1, 2011 |
6668 |
| The untold story of Crane v. Commissioner reveals an inconvenient tax truth: useless depreciation deductions cause global basis erosion to bait a hazardous tax trap for unwitting taxpayers. |
Katz, I. Jay |
|
Jan 1, 2011 |
15146 |
| Final regs. on stock basis reporting requirements. |
Nevius, Alistair M. |
|
Dec 1, 2010 |
372 |
| Planning to escape the S corporation built-in gains tax in 2010. |
Ellentuck, Albert B. |
|
Aug 1, 2010 |
1515 |
| Temporary regs. held invalid. |
Beavers, James A. |
|
Jul 1, 2010 |
1257 |
| The story of basis. |
Sullivan, Jeanne |
|
Jun 1, 2010 |
4886 |
| Carryover basis for property acquired from a decedent dying during 2010. |
Nuckolls, John M. |
|
May 1, 2010 |
3378 |
| S corp. shareholder basis for circular or certain back-to-back loans. |
Klahsen, Rick |
|
Apr 1, 2010 |
1126 |
| Determining basis in tax-free acquisitions. |
Stewart, Dave N.; Thompson, Steven C. |
|
Nov 1, 2009 |
2690 |
| Ninth, federal circuits: basis overstatement not income omission. |
Bonner, Paul |
|
Sep 1, 2009 |
522 |
| Stock basis recovery in outbound Sec. 304 transfers. |
Sewall, Arthur W. |
|
Jul 1, 2009 |
1187 |
| IRS proposes basis-tracing regulations. |
Kreissl, Laura Jean; Pulliam, Darlene |
|
Jun 1, 2009 |
529 |
| Customs valuation: a concern for unsuspecting tax practitioners. |
Abad, Luis A. |
|
Jun 1, 2009 |
1867 |
| Tax considerations for buying and selling property with a burdensome lease. |
Maples, Larry; Turner, Mark; Howard, Beth |
|
Apr 1, 2009 |
2306 |
| Capital contributions increase stock, not loan basis. |
Reichert, Charles J. |
|
Apr 1, 2009 |
710 |
| Proposed regs. provide model for stock basis recovery and identification. |
Nevius, Alistair M. |
|
Apr 1, 2009 |
382 |
| Update on determinations of target stock basis in B reorgs. |
Petkov, Blagovest L.; Gareau, Matthew E.; Schneider, Mark A. |
|
Mar 1, 2009 |
1540 |
| Open transaction doctrine applied to demutualization. |
Thompson, Steven C. |
|
Nov 1, 2008 |
822 |
| S corporation shareholder loans: a cautionary tale. |
Jacobs, Harriet |
|
Oct 1, 2008 |
872 |
| Current developments in S corporations. |
Karlinsky, Stewart S.; Burton, Hughlene A. |
|
Oct 1, 2008 |
5861 |
| Understanding the tax consequences of liquidation to an S shareholder. |
Ellentuck, Albert B. |
|
Apr 1, 2008 |
2416 |
| S Corporations' charitable contributions of appreciated property and shareholders' adjusted basis in S stock. |
Karlinsky, Stewart S.; Brown, Steven J. |
|
Mar 1, 2008 |
784 |
| You say omit, I say understate. |
Reichert, Charles J. |
|
Sep 1, 2007 |
505 |
| Matching asset values for income and estate tax. |
Rider, Gary D.; Pulliam, Darlene |
|
Sep 1, 2007 |
628 |
| Determining basis for gambling losses. |
Laffie, Lesli S. |
|
Jun 1, 2007 |
498 |
| Redemptions and disappearing basis. |
McKeague, Rory J. |
|
Sep 1, 2006 |
1105 |
| Basis of debt obligations in certain transactions. |
Michalowski, John |
|
Jul 1, 2006 |
763 |
| Basis of shares received in a reorganization. |
Clifton, Diane |
|
May 1, 2006 |
1024 |
| Partnership liabilities. |
Laffie, Lesli S. |
|
Aug 1, 2005 |
553 |
| Installment sales with contingent sales price. |
Messina, Josh |
|
Aug 1, 2005 |
1526 |
| At-risk rules - Sec. 465 prop. regs. |
Kozenko, Elizabeth |
|
Aug 1, 2005 |
1218 |
| Alternative approach for calculating loss disallowance on disposition or deconsolidation of subsidiary stock. |
Morrison, Sally |
|
Mar 1, 2005 |
2643 |
| Taxation of advance payments. |
Monroe, Tracy J. |
|
Aug 1, 2004 |
2257 |
| Shareholder guarantee to S corporation creditors doesn't increase basis. |
Nash, Claire Y. |
|
Aug 1, 2004 |
820 |
| Continuing uncertainty on research credit definition of "gross receipts". |
Perez, Ruth |
|
Jul 1, 2004 |
967 |
| S shareholder loan basis. |
Schwartzman, Randy |
|
May 1, 2004 |
943 |
| Partner's basis. |
Laffie, Lesli S. |
|
May 1, 2003 |
352 |
| Use of a QI in Sec. 1031 LKEs. |
Ochsenschlager, Thomas P. |
|
Feb 1, 2003 |
676 |
| Loan to S corporation may not generate taxpayer basis. |
Beck, Allen M. |
|
Oct 1, 2002 |
1125 |
| Contributing zero-basis accounts receivable to a cash-basis partnership. |
Ellentuck, Albert B. |
|
Oct 1, 2002 |
869 |
| Iceberg ahead! Navigating the murky waters of gift-tax-return preparation. |
Kanyuk, Amy K. |
|
Oct 1, 2002 |
3873 |
| S corporation suspended losses allowed against C corporation basis following merger.. |
Miller, Louis J. |
|
Sep 1, 2002 |
954 |
| Structuring debt basis in an S corporation. |
Packard, Pamela |
|
May 1, 2002 |
983 |
| Tax court provides guidance on Pre-1998 SLL claims. |
Ely, Mark H. |
|
Apr 1, 2002 |
892 |
| Notice 2001-45 attacks basis-increase transactions as tax shelters. |
Sair, Edward A. |
|
Mar 1, 2002 |
770 |
| S shareholder loans: potential tax trap. |
Goldberg, Michael J. |
|
Feb 1, 2002 |
1230 |
| Ninth Circuit allows basis allocation to expected property rights. |
Koppel, Michael D. |
|
Dec 1, 2001 |
1038 |
| IRS may apply anti-abuse rule to recent transaction set up to take advantage of partnership basis rules. (Partners & Partnerships). |
|
|
Dec 1, 2001 |
291 |
| Computing stock and debt basis when stock is sold during the year. |
Ellentuck, Albert B. |
|
Aug 1, 2001 |
841 |
| Passive loss carryovers - a reversal. |
Schnee, Edward J. |
|
May 1, 2001 |
603 |
| Advances from related corporation give basis to S shareholder. |
Goldberg, Michael J. |
|
Feb 1, 2001 |
644 |
| Final regs. provide guidance on S corp. treatment of COD income. |
Szymkowiak, Dennis J. |
|
Jun 1, 2000 |
924 |
| S corporation stock basis. |
Schnee, Edward J. |
|
May 1, 2000 |
699 |
| Pres. Clinton's proposal to repeal sec. 1014(b)(6) is unfair. |
Josephs, Stuart R. |
|
May 1, 2000 |
1079 |
| Amounts borrowed from fellow S shareholder not at-risk for basis purposes. |
Davis, Jon E. |
|
Apr 1, 2000 |
573 |
| Mutual fund redemptions. |
Fiore, Nicholas J. |
|
Apr 1, 2000 |
633 |
| Contingent and unliquidated assumed liabilities increase basis of purchased assets. |
Trachtenberg, Jane I. |
|
Nov 1, 1999 |
270 |
| No S corp. basis for excluded DOI income. |
Rouleau, Michael L. |
|
Aug 1, 1999 |
739 |
| IRS finalizes regs. on basis reduction on excluded DOI income. |
Scott, Leigh |
|
Mar 1, 1999 |
1319 |
| S corporation stock basis adjustments. |
Schnee, Edward J. |
|
Oct 1, 1998 |
448 |
| Allocation of basis among properties distributed by partnerships. |
Keller, Brian E. |
|
Sep 1, 1998 |
1409 |
| Unsecured note makes gain disappear. |
Lynch, Michael |
|
Aug 1, 1998 |
533 |
| Tax planning under section 357(c): Peracchi and creating something out of nothing. |
Lipton, Richard M. |
|
Jul 1, 1998 |
5880 |
| Getting the benefit of your bargain in partnership acquisitions: proposed regulations under sections 743(b) and 755. |
McLean, Scot A. |
|
Jul 1, 1998 |
13901 |
| The TRA '97's new basis allocation rules for property distributions. |
Streer, Paul J. |
|
Jul 1, 1998 |
5724 |
| No step-up in basis for installment notes. |
Hudson, Boyd D. |
|
May 1, 1998 |
689 |
| Subchapter S and COD income: a taxpayer defeat. |
Josephs, Stuart R. |
Brief Article |
May 1, 1998 |
532 |
| Allocation of "basis" to increase depreciation deductions. |
Valachi, Donald J. |
|
May 1, 1998 |
2354 |
| Making the Sec. 754 election decision for a family partnership after TRA '97. |
Keene, David |
|
Jan 1, 1998 |
5400 |
| Basis step-up when property is subject to a power of appointment. |
Hudson, Boyd D. |
|
Dec 1, 1997 |
675 |
| Effects of dividends and spin-offs on stock. |
Talbott, John C. |
|
Dec 1, 1997 |
940 |
| Section 1059A regulations relating to the basis of property imported into the United States. |
|
|
Nov 1, 1997 |
1227 |
| Do basis and risk limitations affect using tips credit? |
Albin, John M. |
|
Aug 1, 1997 |
550 |
| Prop. regs. heighten the "reasonable basis" standard for return positions. |
Sirotic, Steven A. |
|
Aug 1, 1997 |
3338 |
| Why publicly traded partnerships should buy back stock. |
Willens, Robert |
Brief Article |
Jun 1, 1997 |
189 |
| Basis reduction due to discharge of indebtedness: proposed regs. |
Liquerman, Robert |
|
Jun 1, 1997 |
1388 |
| Excess IRA contributions increasing taxpayer's basis. |
Barton, Peter C. |
|
Jun 1, 1997 |
1063 |
| Transfer of encumbered property to corporation can have negative tax consequences. |
Hudson, Boyd D. |
|
May 1, 1997 |
553 |
| Is sec. 704(c) or sale treatment better for a contributing partner? |
Holbrook, Terri L. |
|
May 1, 1997 |
1271 |
| When can losses be deducted against S corporation basis? |
Selvia, Jack |
|
May 1, 1997 |
888 |
| Unitizing basis when a selling or liquidating partner owns both limited and general partnership interests. |
Ellentuck, Albert B. |
|
Feb 1, 1997 |
1040 |
| Applying the sec. 108(c) basis adjustment election to foreclosures. |
Greene, Richard L. |
|
Jan 1, 1997 |
4296 |
| Basis calculations and reporting requirements for sec. 1244 stock. |
Shanks, Thomas A. |
|
Nov 1, 1996 |
758 |
| Allocation of nonrecourse debt under the three-tier sec. 752 allocation process. |
Ellentuck, Albert B. |
|
Oct 1, 1996 |
1516 |
| Sec. 351 transfers as "bargain purchases." |
Kalis, Frank J., Jr. |
|
Jun 1, 1996 |
473 |
| Final consolidated zero-basis regulations fix part (but not all) of the problem. |
Bailine, Richard W. |
|
Jun 1, 1996 |
795 |
| Consider disposing of depreciable real property or making a sec. 108(c)(3)(C) election in the same year that debt is discharged. |
Dudzinsky, Robert J. |
|
May 1, 1996 |
640 |
| Final regs. clarify basis and distribution issues, but leave unanswered questions. |
Duncan, William A. |
|
May 1, 1996 |
7212 |
| The accrual basis trap. |
Person, Stanley |
Brief Article |
Mar 1, 1996 |
344 |
| Basis adjustment for gift tax paid - amendment to regs. sec. 1.1015-5. |
Richter, Michael H. |
Brief Article |
Dec 1, 1995 |
525 |
| One basis, multiple partnership interests. |
Kelley, Duane G. |
Brief Article |
Dec 1, 1995 |
432 |
| Effect of nondeductible, noncapital expenses on S stock basis and taxable income. |
Slattery, Michael J. |
|
Nov 1, 1995 |
1299 |
| Qualifying disposition under regs. sec. 1.1368-1(g): the importance of the form. |
Orbach, Kenneth N. |
|
Sep 1, 1995 |
904 |
| Consolidated return election may mitigate stock basis decrease from phantom item. |
Rainey, Steven K. |
|
Jun 1, 1995 |
2052 |
| What to do about low-basis stock. |
Allen, Darya B. |
|
Jun 1, 1995 |
1644 |
| Sec. 108(a)(1) excluded COD income: are "windfall" basis adjustments allowed? |
Pollack, Sheldon D. |
|
May 1, 1995 |
4127 |
| Tax Court restricts S corporation shareholder's basis for loss deductions. |
Sager, Clayton R. |
|
May 1, 1995 |
1350 |
| Letter ruling denies step-up basis of S stock through COD income. |
Josephs, Stuart R. |
Brief Article |
May 1, 1995 |
250 |
| Accounting for book-tax differences of property contributed to a partnership. |
Walsh, Joseph G. |
|
Apr 1, 1995 |
6924 |
| Effective date for new investment adjustment rules may yield some surprises. |
Hennessey, Kevin |
|
Apr 1, 1995 |
543 |
| Final regulations on treatment of built-in gain on conversion from C to S. |
Dunn, Bill |
|
Apr 1, 1995 |
666 |
| Final and proposed DASTM regulations. |
|
|
Mar 1, 1995 |
3844 |
| Back-to-back loans may not create basis. |
Grush, Gary |
|
Feb 1, 1995 |
1151 |
| Final consolidated rules provide some relief from trap for the unwary. |
Rosen, Robert M. |
|
Jan 1, 1995 |
436 |
| Interest capitalization under the sec. 263A(f) proposed regs.: 20 questions may help clarify complicated rules. |
Davis, Richard O. |
|
Sep 1, 1994 |
7972 |
| Disallowed PALs increase basis when estate distributes the activity. |
Schooley, Rita L. |
Brief Article |
Aug 1, 1994 |
280 |
| Deferred tax assets for a parent company's excess tax basis in the stock of a segment to be discontinued and impairment recognition for certain mortgage-backed investments. |
Volkert, Linda A. |
|
Jul 1, 1994 |
1521 |
| Charitable contribution deductions - an alternative to capitalization of demolition costs. |
Muraskin, Karen S. |
|
Jul 1, 1994 |
977 |
| Using S losses to generate future capital gains - planning opportunities available for shareholders with capital losses. |
Terry, Steve |
|
Jul 1, 1994 |
1288 |
| Annuity contract received in Sec. 1035 exchange did not retain original contract's grandfather status. |
Taylor, David E. |
|
May 1, 1994 |
1179 |
| New exclusion for income from discharge of real property business debt: partners v. partnership. |
Dudzinsky, Robert J. |
|
May 1, 1994 |
963 |
| IRS finalizes basis and distribution regulations for S corporations. |
Shapiro, Dina |
Brief Article |
Apr 1, 1994 |
292 |
| Using capital contributions and debt to increase the loss basis of S shareholders. |
Strobel, Caroline D. |
|
Feb 1, 1994 |
3605 |
| Proposed investment adjustment regulations: consolidated return regulations "delink" basis adjustments from E & P adjustments. |
Smith, Darlene A. |
|
Feb 1, 1994 |
6720 |
| Proposed consolidated regulations pose trap for unwary. |
Rosen, Robert M. |
|
Jan 1, 1994 |
387 |
| Asset acquisition for contingent convertible debt. |
Hampton, Randall C. |
|
Jan 1, 1994 |
458 |
| Availability of one-time gain exclusion on sale of personal residence in bankruptcy. |
Kanovsky, Sharon R. |
|
Jul 1, 1993 |
1041 |
| Appeals court allows 100% stepped-up basis for pre-1977 spousal joint property. |
Springgate, Susan K. |
Brief Article |
May 1, 1993 |
391 |
| Accounting method change for depreciation attributable prior misclassification of property. |
Harski, Martin L. |
|
May 1, 1993 |
539 |
| Surviving spouse's depletion on community property for year of deceased spouse's death. |
Harrell, Madlyn M. |
Brief Article |
May 1, 1993 |
334 |
| Exempt organizations: basis of property at the time of loss of exemption or transfer to taxable subsidiary. |
Salvetti, Arthur A. |
Brief Article |
Mar 1, 1993 |
483 |
| Abandonment of partnership interests. |
Williford, Jerry S. |
|
Feb 1, 1993 |
1607 |
| A step up from Sec. 355? |
Haran, Robert B. |
|
Feb 1, 1993 |
639 |
| Establishing a partner's initial outside basis. |
Ellentuck, Albert B. |
|
Jan 1, 1993 |
654 |
| Treatment of accrued partnership property tax liabilities for basis under Sec. 752. |
Zoot, Jordan S. |
Brief Article |
Nov 1, 1992 |
301 |
| Consolidated returns and E&P - application of Sec. 1503(e) to preaffiliation property. |
Tiedemann, William J. |
|
Nov 1, 1992 |
1086 |
| When to advise a Sec. 754 election. |
Hamill, James R. |
|
Jun 1, 1992 |
5046 |
| Must developers comply with Rev. Proc. 75-25? |
Williford, Jerry S. |
|
Feb 1, 1992 |
693 |
| Multiple AMT asset bases; significant planning opportunities may result from a variety of basis computations. |
Gaffney, Dennis J. |
|
Jan 1, 1992 |
3689 |
| Carryover of pre- 1987 investment interest expense. |
Klaus, Kenton J. |
|
Nov 1, 1991 |
832 |
| Sect. 183 special limitation period modifies general three-year SOL. |
Fiore, Nicholas J. |
|
Nov 1, 1991 |
1476 |
| Changes to stock option plans and allocating basis to assets and liabilities acquired in a leveraged buyout. |
Volkert, Linda A. |
|
Jul 1, 1991 |
2100 |
| Proposed loss disallowance regulations. |
Warner, James C. |
|
Jan 1, 1991 |
5881 |
|
