Browse Ciesar, William W.

1-21 out of 21 article(s)

Title	Date	Words
FSA outlines IRS position on partnership aspect of lease-stripping transaction. (Accounting Methods & Periods).	Nov 1, 2001	531
Business-purpose and economic-substance tests. (Corporations & Shareholders).	Nov 1, 2001	1205
Captive insurance update. (Expenses).	Nov 1, 2001	877
Update on loan origination costs. (Expenses).	Nov 1, 2001	915
FSA provides favorable guidance on liability allocation in partnership division. (Partners & Partnerships).	Nov 1, 2001	263
IRS clarifies Rev. Proc. on partnership interest for services. (Partners & Partnerships).	Nov 1, 2001	395
Financial woes as reasonable cause for payroll tax nonpayment. (Procedure & Administration).	Nov 1, 2001	934
Tax Court invokes economic-outlay analysis for S loans. (S Corporations).	Nov 1, 2001	264
Massachusetts' treatment of Sec. 338(h)(10) election provides refund opportunity. (State & Local Taxes).	Nov 1, 2001	660
Sourcing sales across states to reduce state income tax. (State & Local Taxes).	Nov 1, 2001	720
Tax Court reaches different conclusions on use of cash method.	Nov 1, 2000	592
Letter ruling consistent with regs. repealing Bausch & Lomb doctrine.	Nov 1, 2000	313
Third Circuit applies narrow interpretation of INDOPCO.	Nov 1, 2000	346
Dual-capacity taxpayer must use facts-and-circumstances or safe-harbor method.	Nov 1, 2000	363
Swap recharacterized for lack of business purpose.	Nov 1, 2000	632
CIP on lease strips.	Nov 1, 2000	438
Refund Trap.	Nov 1, 2000	819
Supreme Court says pre-assessment remittances are payments.	Nov 1, 2000	759
Digital transmissions produce significant tax savings.	Nov 1, 2000	669
Sourcing of dock sales affects net income and net worth taxes.	Nov 1, 2000	667
Death of the corporate tax shelter?	Nov 1, 1997	1640