Browse Corporate distributions topic

Subtopics (5) Accounting and auditing Influence Laws, regulations and rules Research Taxation

Articles 1-36 out of 36 article(s) Title Author Type Date Words Dividend behaviour of Indian firms after share split. George, Roji Report Jun 1, 2009 3803 IRS proposes basis-tracing regulations. Kreissl, Laura Jean; Pulliam, Darlene Jun 1, 2009 529 Understanding the effects of nonliquidating distributions on corporations. Ellentuck, Albert B. Jan 1, 2009 1065 New Companies Law - Distributions And The Solvency Test. Sep 25, 2008 1102 Distribution Of Dividend In Joint Stock Companies And Transfer Of Dividends Abroad. Tuncbilek, Serdar; Kokenek, Sertac Apr 9, 2008 1030 Liquidating a controlled C corporation subsidiary. Ellentuck, Albert B. Apr 1, 2006 595 Final section 355(e) plan regulations - the final chapter in the saga. Zarlenga, Lisa M. Nov 1, 2005 10825 Acxiom Corp. Brief Article May 30, 2005 27 Tyson Foods Inc. Brief Article May 16, 2005 40 IRS and Treasury issue myriad guidance. Feb 1, 2005 505 Modified treatment of transfers to creditors in certain divisive reorgs. Simpson, Kirsten Jan 1, 2005 318 No basis reduction under Sec. 734 in stock held by partnership in corporate partner. Crnkovich, Robert Jan 1, 2005 213 Reporting certain nondividend distributions on Form 5452. Ellentuck, Albert B. Dec 1, 2004 538 IRS wins two cases reclassifying S distribution as wages. (S Corporations). Koppel, Michael D. Dec 1, 2001 791 Related corporate redemptions. (Tax Cases). Schnee, Edward J. Dec 1, 2001 572 Limited partnerships in corporate distribution planning. Packard, Pamela May 1, 2001 398 Sec. 301(e) - some unusual consequences. Friedel, David Jul 1, 2000 1590 Redemption distributions of PTE. Lukacs, Michael V. Jul 1, 2000 1079 Avoiding the PFIC web when liquidating a non-QEF. Mach, Joseph May 1, 2000 1483 Calculating gain on corporate distributions. Schnee, Edward J. Dec 1, 1999 495 Structuring corporate payments to shareholder/employees to avoid creating a second class of stock. Ellentuck, Albert B. Aug 1, 1999 1756 Valuation of assets transferred to entity in determining gain. McManus, Richard F. Jul 1, 1999 1176 Recent private letter rulings prove partial liquidations are alive and well. Bloom, Gilbert D. May 1, 1999 2582 Dividend distribution prior to an F reorganization. Luchs, Lorin D. May 1, 1999 617 Stock redemption pitfalls. Lebovits, Philip May 1, 1999 509 Intangibles were shareholder's assets, not corporate property. Zinn, Michele R. Jun 1, 1998 911 TRA '97 and Sec. 355. Geracimos, John Jun 1, 1998 653 Demise of Morris Trust transactions yields new planning opportunities. Guida, Thomas A. May 1, 1998 1317 Tax-free reorganizations: new definition of continuity. Shoji, Byron L. Apr 1, 1998 945 Timing liquidation distributions for tax savings. Ellentuck, Albert B. Apr 1, 1998 1039 Minimizing the consequences of a partial liquidation. Ellentuck, Albert B. Jan 1, 1998 1261 The new Section 355 checklist questionnaire. Herskovitz, Donald L. Sep 1, 1996 6269 Potential recharacterization of S distributions. Berry, Todd J. Oct 1, 1994 875 Selecting property to be distributed to minimize a corporation's recognition of gain. Ellentuck, Albert B. Sep 1, 1994 569 Avoiding built-in gain recognition on distribution of appreciated property. Ellentuck, Albert B. Nov 1, 1993 757 CERTs and consolidated groups: where avoided cost means avoided benefit. Winsko, David A. Jul 1, 1992 1619