Browse Recognition of gain or loss (Taxation) topic

Cases subtopic

Articles 1-14 out of 14 article(s) Title Author Type Date Words Does bankruptcy terminate S corp status? Reichert, Charles J. Apr 1, 2005 626 Bankruptcy and S corporation pass-through. Schnee, Edward J. Nov 1, 2003 646 Ninth Circuit allows basis allocation to expected property rights. Koppel, Michael D. Dec 1, 2001 1038 Interest expense incurred in property settlement is deductible. Brief Article Apr 1, 1998 495 Divorced man can't defer gain on sale of former residence. Albanese, Maria Luzarraga Brief Article May 1, 1997 444 Mortgage loan loss can't offset real estate gain on sale of U.K. home. Albanese, Maria Luzarraga Jan 1, 1997 546 Selling a house after divorce. Lynch, Michael Brief Article Nov 1, 1996 399 Tax Court reversed in Idaho First National Bank. Duvall, Kevin A. Jan 1, 1994 491 Arnes defines an "on behalf of" redemption under sec. 1041. Ward, Earle H. Sep 1, 1993 1403 Availability of one-time gain exclusion on sale of personal residence in bankruptcy. Kanovsky, Sharon R. Jul 1, 1993 1041 When are state income tax refunds includible in federal taxable income? Clifton, S. Diane May 1, 1993 674 Appeals Court decision could be boon for certain pre-1977 joint property. Brief Article Dec 1, 1992 259 Thrift NOL carrybacks may be in jeopardy. Bryant, W. Michael Feb 1, 1992 748 S corporation losses: intercompany loans. Biebl, Andrew R. Brief Article Feb 1, 1992 154