|
| |
Articles
1-300 out of 524 article(s) next
| Title |
Author |
Type |
Date |
Words |
| Apartment Investment and Management Company Provides Clarification of Historical Unrelated Business Taxable Income. |
|
|
May 31, 2012 |
236 |
| Self-employment tax: nonconforming California. |
|
|
May 1, 2012 |
131 |
| Reasonable salary for S corporation owners. |
Johnson, Debra M. |
|
May 1, 2012 |
699 |
| Corporate accounting issues will influence tax reform debate. |
Barlas, Stephen |
|
Apr 1, 2012 |
438 |
| PRESSURE BUILDS FOR MARTINEZ ON TAX BILL; ; Governor had said she would veto law aimed at out-of-state businesses. |
|
|
Mar 2, 2012 |
857 |
| Prop. regs. require NUBIG and NUBIL redetermination for consolidated Sec. 382 purposes. |
Keith, Bryan D. |
|
Feb 1, 2012 |
2104 |
| Case study: determining the LLC's required year. |
Ellentuck, Albert B. |
|
Feb 1, 2012 |
1765 |
| Unrelated business income tax returns, 2008. |
Jackson, Jael |
|
Jan 1, 2012 |
20796 |
| RATE Coalition Holds Bipartisan Capitol Hill Briefing. |
|
|
Dec 7, 2011 |
597 |
| Tax clinic: practical advice on current issues. |
Koppel, Michael D. |
|
Dec 1, 2011 |
10516 |
| Common control and the delineation of the taxable entity. |
Aikins, Michael |
|
Dec 1, 2011 |
24788 |
| Minimising Swiss income tax: it is human nature to consider tax saving opportunities when it is too late and the tax form has landed with a thud on the doormat. So come on fellow procrastinators, there has never been a better time than now to start planning for the current tax year! |
Donnellon, Brien |
|
Dec 1, 2011 |
728 |
| Neither rules nor standards. |
Dean, Steven A. |
|
Dec 1, 2011 |
21192 |
| Michigan Nexus Bill Defines "Actively Solicits" for Corporate Income Tax. |
|
|
Nov 21, 2011 |
451 |
| Current developments in S corporations. |
Burton, Hughlene A.; Karlinsky, Stewart S. |
|
Nov 1, 2011 |
7428 |
| Winds of TEI advocacy blow north with multiple submissions to Canadian governmental authorities. |
|
|
Nov 1, 2011 |
1158 |
| Compliance assurance process. |
Opper, Loren M. |
|
Nov 1, 2011 |
7229 |
| Canadian foreign affiliate rules. |
|
|
Nov 1, 2011 |
3991 |
| Final regs. govern election to deduct business start-up expenses. |
Nevius, Alistair M. |
|
Oct 1, 2011 |
439 |
| New developments in sourcing services for telecommunication companies. |
Wong, Alan |
|
Oct 1, 2011 |
1666 |
| Current leading practices for structuring the family office. |
Johnson, Eric L. |
|
Oct 1, 2011 |
5791 |
| Guide to corporate blockers. |
Kosnitzky, Michael; Mitev, Ivan |
|
Oct 1, 2011 |
2519 |
| Canadian taxation: corporate partner income inclusions. |
|
|
Sep 1, 2011 |
2476 |
| Final regs. issued on Killer B transactions. |
Hanson, Kristin N. |
|
Sep 1, 2011 |
1478 |
| Michigan's new corporate income tax - the road ahead. |
Gandhi, Lynn A.; Haas, June Summers |
|
Sep 1, 2011 |
6547 |
| The Zacks Analyst Blog Highlights: Exxon, Apple, E-Trade, Schwab and U.S. Steel. |
|
|
Aug 16, 2011 |
2007 |
| Application of CFC lookthrough rule to payments made by a partnership to its CFC partner. |
Smith, Annette B. |
|
Jul 1, 2011 |
1575 |
| Special limitation periods for carryback assessments. |
Smith, Annette B. |
|
Jul 1, 2011 |
720 |
| Partners' limited liability and self-employment tax. |
Nash, Claire Y. |
|
Jul 1, 2011 |
2794 |
| Comments on Schedule M-3: reducing burden and duplication. |
|
|
Jul 1, 2011 |
5597 |
| A new twist to an on-going debate about securities self-regulation: it's time to end FINRA's federal income tax exemption. |
Orenbach, Kenneth B. |
|
Jun 22, 2011 |
25241 |
| A new twist to an on-going debate about securities self-regulation: it's time to end FINRA's federal income tax exemption. |
Orenbach, Kenneth B. |
|
Jun 22, 2011 |
7331 |
| Fitch Affirms Oklahoma Dev Fin Auth Goodyear Project Bonds & Michelin Project Bonds at 'AA-'. |
|
|
Jun 10, 2011 |
1066 |
| Foreign disregarded entities may face U.S. FICA tax issue. |
Van Leuven, Mary |
|
Jun 1, 2011 |
1099 |
| Flow-through entities and uncertain tax position reporting. |
Nevius, Alistair M. |
|
Jun 1, 2011 |
614 |
| Pak-American Business Council seeks cut in corporate income tax. |
|
|
May 25, 2011 |
559 |
| Emerging issues for non-U.S. shareholders in corporate inversions. |
Jones, Don; Park, Robin; Douglas, Roger |
|
May 1, 2011 |
1431 |
| In the Supreme Court at the United States KFC Corporation, Petitioners, v. Iowa Department of Revenue, Respondents. On a Petition for a Writ of Certiorari to the Supreme Court of Iowa: Brief of Tax Executives Institute, Inc. as amicus curiae in support of the petitioner. |
|
|
May 1, 2011 |
4480 |
| Comments to Canadian government on establishing a corporate loss-transfer system. |
|
|
May 1, 2011 |
6584 |
| The emergence of factor presence nexus standards. |
Weber, Neal A. |
|
Apr 1, 2011 |
1472 |
| Current corporate income tax developments. |
Boucher, Karen J.; Ponda, Shona |
|
Apr 1, 2011 |
8047 |
| Yongye International Receives High-Tech Enterprise Certificate. |
|
|
Mar 29, 2011 |
902 |
| The flaw of averages in U.S. corporate income taxes: an evaluation from the taxpayer's perspective. |
Salama, Michael H. |
|
Mar 22, 2011 |
10503 |
| Uncertain tax positions and the new tax policy of disclosure through the schedule UTP. |
Lipin, Ilya A. |
|
Mar 22, 2011 |
21613 |
| TEI comments on proposed Canadian legislation. |
|
|
Mar 22, 2011 |
5593 |
| Table 12. Number of business income tax returns, by size of business for income years, 2002-2008. |
|
|
Mar 22, 2011 |
2298 |
| Bulgaria Wary of EU Tax Harmonization Plans. |
|
|
Mar 2, 2011 |
373 |
| A tisket, a tasket: basketing and corporate tax shelters. |
Lederman, Leandra |
|
Mar 1, 2011 |
24355 |
| Current corporate income tax developments. |
Boucher, Karen J.; Ponda, Shona |
|
Mar 1, 2011 |
7931 |
| A time-series investigation of the impact of corporate and personal current taxes on economic growth in the U.S. |
Saunders, Peter J. |
Report |
Mar 1, 2011 |
6611 |
| Jackson Hewitt Reminds Taxpayers Up to $5,666 Refundable Tax Credit Available Through Earned Income Tax Credit (EITC). |
|
|
Feb 4, 2011 |
892 |
| Partnership interests aren't simple gifts for charities. |
Walsh, Dennis |
|
Feb 1, 2011 |
615 |
| Multistate tax considerations for S corporations. |
Lafond, C. Andrew; Schrader, Jeffrey J. |
|
Feb 1, 2011 |
1080 |
| Final regs. issued requiring uncertain tax position disclosure statement. |
Nevius, Alistair M. |
|
Feb 1, 2011 |
445 |
| Tax increases contained in state ballot initiatives soundly rejected. |
Hines, Adam; Yesnowitz, Jamie C.; Jones, Chuck; Sutton, Giles |
|
Feb 1, 2011 |
1858 |
| Planning considerations when converting a C corporation to an LLC. |
Everett, John O.; Raabe, William A.; Hennig, Cherie J. |
|
Feb 1, 2011 |
1093 |
| IRS introduces final schedule UTP with modifications. |
Dell, Michael |
|
Jan 1, 2011 |
3056 |
| Significant recent corporate developments. |
Hayes, Brandon L. |
|
Jan 1, 2011 |
4840 |
| Convergence of state and local fiscal policies: an application of panel unit root tests. |
Annala, Christopher N.; Chen, Shuo |
|
Jan 1, 2011 |
6450 |
| Business Roundtable Statement on Japan's Planned Corporate Income Tax Cut. |
|
|
Dec 15, 2010 |
369 |
| 2010 Small Business Jobs Act: good for big business: law expands general business credits, section 179 expensing, bonus depreciation. |
Sayuk, Douglas M.; Fricke, Matthew H.; Dugger, Shamen R. |
|
Dec 1, 2010 |
2463 |
| IRS expands use of electronic payments, discontinues paper coupons. |
Nevius, Alistair M. |
|
Nov 1, 2010 |
333 |
| IRS releases prop. regs. on series LLCs. |
Nevius, Alistair M. |
|
Nov 1, 2010 |
825 |
| DC currents: IRS set to roll out uncertain tax positions schedule. |
Goldstein, Benson S. |
|
Nov 1, 2010 |
963 |
| IRS amends plan for uncertain tax positions: reporting requirement to be phased in; maximum tax adjustment disclosure no longer required. |
Nevius, Alistair M. |
|
Nov 1, 2010 |
2342 |
| Navigating nexus: multistate business operations face a wide variety of state taxes. |
DiBello, Diana; Dion, Sylvia |
|
Nov 1, 2010 |
4459 |
| Canadian corporate loss transfer system. |
|
|
Nov 1, 2010 |
3282 |
| Is New Hampshire business-friendly or not? Dueling, statistics paint a complex picture of where the state's business climate ranks. |
Callahan, Kathleen |
|
Oct 22, 2010 |
1355 |
| Termination of an LLC. |
Ellentuck, Albert B. |
|
Oct 1, 2010 |
1782 |
| Capital income taxation and progressivity in a global economy. |
Altshuler, Rosanne; Harris, Benjamin H.; Toder, Eric |
|
Sep 22, 2010 |
13445 |
| The federal role in state tax reform. |
Stark, Kirk J. |
|
Sep 22, 2010 |
15905 |
| Washington State emergency regulations on nexus and sales factor sourcing. |
|
|
Sep 1, 2010 |
1966 |
| Investing in Canada through an LLC. |
Bakale, Anthony S. |
|
Aug 1, 2010 |
3741 |
| S corporations: facing the 15% sunset. |
Rowe, Daniel |
|
Aug 1, 2010 |
2309 |
| The long-term effects of capital gains taxes in New Zealand. |
Coleman, Andrew |
Report |
Aug 1, 2010 |
10048 |
| Enterprises can deduct up to 15% of R&D outlay from tax. |
Liu, Philip |
Brief article |
Jul 20, 2010 |
308 |
| Application of entity classification elections to shelf company acquisitions. |
Breen, Jennifer E.; Wiles, Daniel J. |
|
Jul 1, 2010 |
1020 |
| Special reporting requirements for U.S. domestic use of U.K. dual consolidated loss. |
Ferris, Tara; Curran, Kevin |
|
Jul 1, 2010 |
979 |
| Conversion of corporation to LLC raises EIN retention questions. |
Douds, Jared; Curran, Kevin |
|
Jul 1, 2010 |
1208 |
| Summer heat wave doesn't stifle TEI advocacy: IRS schedule UTP, California's strict liability penalty, Canada's pre-budget consultations, and congressional review of state apportionment rules command attention. |
|
|
Jul 1, 2010 |
786 |
| Section 382 guidance - an update. |
Ahlers, Annette M. |
|
Jul 1, 2010 |
3069 |
| Announcements 2010-9: disclosure of uncertain tax positions and the IRS policy of restraint. |
|
|
Jul 1, 2010 |
14589 |
| Can tax expenditure analysis be divorced from a normative tax base? A critique of the "new paradigm" and its denouement. |
Fleming, J. Clifton, Jr.; Peroni, Robert J. |
|
Jun 22, 2010 |
20710 |
| Some banks have to list one-off expense for business income tax cut. |
Liu, Philip |
Brief article |
Jun 9, 2010 |
175 |
| The story of basis. |
Sullivan, Jeanne |
|
Jun 1, 2010 |
4886 |
| State tax considerations of passthrough entities: potential concerns and pitfalls. |
Nakamura, Karen; Chalker, Margarete |
|
Jun 1, 2010 |
4365 |
| Converting A C corporation into an LLC. |
Ellentuck, Albert B. |
|
Jun 1, 2010 |
1670 |
| Business income tax cut vital for Taiwan's long-term development: President Ma. |
Liu, Philip |
|
Apr 23, 2010 |
513 |
| Unrelated business income tax returns, 2006. |
Jackson, Jael |
|
Apr 17, 2010 |
19766 |
| Ruling KMT resolves to slash business income tax rate to 17%. |
Liu, Philip |
|
Apr 13, 2010 |
349 |
| Taiwan's business income tax rate may drop to 17%. |
Liu, Philip |
Brief article |
Apr 12, 2010 |
303 |
| NCSL President and Georgia Senator Don Balfour is making a bid for Congress. |
|
|
Apr 1, 2010 |
125 |
| Current corporate income tax developments. |
Boucher, Karen J.; Ponda, Shona |
|
Apr 1, 2010 |
8251 |
| The case against the fiscal stimulus. |
Miron, Jeffrey |
|
Mar 22, 2010 |
3729 |
| Table 12. Number of business income tax returns, by size of business for income years, 2001-2007. |
|
|
Mar 22, 2010 |
2370 |
| The Corporate Income Tax: An Entrepreneurial Perspective. |
Filoso, Valerio |
|
Mar 22, 2010 |
8077 |
| Revisiting global formulary apportionment. |
Morse, Susan C. |
|
Mar 22, 2010 |
23854 |
| Goodwill impairment testing: tax considerations. |
Barbut, Yosef; Abahoonie, Edward J. |
|
Mar 22, 2010 |
2833 |
| State taxation: the role of Congress in developing apportionment standards. |
|
|
Mar 22, 2010 |
4155 |
| Personal income taxation in India: retrospect and prospect. |
Thirunavukkarasu, S. |
Report |
Mar 1, 2010 |
6040 |
| Current corporate income tax developments. |
Boucher, Karen J.; Ponda, Shona |
|
Mar 1, 2010 |
6077 |
| The ESOP exit strategy: explore the advantages of this popular tool for succession planning. |
Miller, Scott D. |
|
Mar 1, 2010 |
3563 |
| Business income tax rate to remain at 20% instead of 15%: cabinet. |
|
Brief article |
Feb 12, 2010 |
256 |
| Corporate income tax rates for the tax period of 2010 and subsequent tax periods in the Republic of Lithuania. |
Matiukas, Marius |
|
Jan 20, 2010 |
551 |
| Foreign income & taxpayers: new rules on treatment of certain stock of a foreign corporation under sec. 7874. |
Rollinson, Marjorie; Crouch, Nelson |
|
Jan 1, 2010 |
1493 |
| Significant recent corporate developments. |
Hayes, Brandon L. |
|
Jan 1, 2010 |
6272 |
| Taiwan to levy foreign HQs flat 15% business income tax. |
|
Brief article |
Dec 28, 2009 |
204 |
| Les determinants des recettes fiscales des gouvernements provinciaux canadiens: une etude empirique. |
Tellier, Genevieve |
Report |
Dec 1, 2009 |
8857 |
| An update on accounting for uncertainty in income taxes: FASB implementation guidance addresses pass-through entities and tax-exempt not-for-profit organizations. |
O'Dell, Judith H.; Glotzer, Paul H. |
|
Dec 1, 2009 |
3052 |
| Recognizing when an S corporation has accumulated earnings and profits. |
Ellentuck, Albert B. |
|
Dec 1, 2009 |
1397 |
| IRS takes controversial approach to characterization of separately stated item of subpart F income. |
Rubinger, Jeffrey L.; LePree, Summer A. |
|
Nov 1, 2009 |
4590 |
| Tax hike foe says stance no flip-flop. |
|
|
Oct 30, 2009 |
482 |
| Corporate taxes hurt workers' wages, says new report. |
|
Brief article |
Oct 1, 2009 |
278 |
| Cancellation-of-indebtedness income and transactional accounting. |
Zelenak, Lawrence A. |
|
Sep 22, 2009 |
23616 |
| Corporate distributions tax reform: exploring the alternatives. |
Yale, Ethan |
|
Sep 22, 2009 |
21062 |
| Colorado's proposed Nexus regulation. |
Stevens, Cathleen |
|
Sep 22, 2009 |
1755 |
| Avoiding S corporation debt obligations that are a second class of stock. |
Ellentuck, Albert B. |
|
Aug 1, 2009 |
1554 |
| SB 1112--Corporate income tax. |
|
|
Jul 1, 2009 |
183 |
| Taxes and pensions. |
Diamond, Peter |
|
Jul 1, 2009 |
7609 |
| Comments on North Carolina legislation affecting taxation of business. |
Stevens, Cathleen |
|
Jul 1, 2009 |
2636 |
| Revised Form 1120-F: practical issues and missed opportunities. |
Conklin, Susan J. |
|
Jul 1, 2009 |
1039 |
| Expatriation and the new mark-to-market rules. |
Fava, Karl L. |
|
Jul 1, 2009 |
5724 |
| Why do venture capital funds burn research and development deductions? |
Johnson, Calvin H. |
|
Jun 22, 2009 |
27001 |
| Recent amendment to sec. 1374 provides limited opportunity for S corps. |
Harris, Deanna Walton; Kugler, Paul F. |
|
Jun 1, 2009 |
2731 |
| No second class of stock. |
Schnee, Edward J. |
|
Jun 1, 2009 |
476 |
| Lawmakers expect to look at higher taxes. |
|
|
May 9, 2009 |
1546 |
| TEI files briefs in state economic nexus cases: urges the High Court to uphold physical presence standard. |
|
|
May 1, 2009 |
1043 |
| Transfer pricing: the new temporary cost-sharing regs. |
Kaufman, Jeffrey B. |
|
Apr 1, 2009 |
3046 |
| Current corporate income tax developments. |
Boucher, Karen J.; Ponda, Shona |
|
Apr 1, 2009 |
5930 |
| Taxing all corporate income. |
Barlas, Stephen; Beresford, Dennis; Brenne, Gordie; Osheroff, Mike; Williams, Kathy |
Brief article |
Apr 1, 2009 |
197 |
| Fairness and the federal tax system. |
Russell, Jim |
|
Apr 1, 2009 |
599 |
| U.S. corporations major tax-revenue contributors. |
Heffes, Ellen M. |
Survey |
Apr 1, 2009 |
476 |
| Table 12. Number of business income tax returns, by size of business for income years, 2000-2006. |
|
|
Mar 22, 2009 |
2243 |
| Transaction analysis: sponsored spin. |
Musante, Stephen P.; Wegener, Stephen R. |
|
Mar 1, 2009 |
1354 |
| Current corporate income tax developments. |
Boucher, Karen J.; Ponda, Shona |
|
Mar 1, 2009 |
5612 |
| New single-member LLC reporting requirements. |
Nevius, Alistair M. |
|
Mar 1, 2009 |
666 |
| Committee news: IRS Adopts Cot's Idea. |
|
|
Mar 1, 2009 |
255 |
| Tax strategy: how to deal with uncertainty? |
Hafkenscheid, Rutger; Janssen, Claudia |
|
Mar 1, 2009 |
3314 |
| Are multinationals living in a new world? The U.S. temporary cost sharing regulations. |
Garcia, Michelle; Herr, Thomas; Sanschagrin, Guy |
|
Mar 1, 2009 |
5000 |
| U.S. Corporations Are Major Contributors to U.S. Tax Revenues. |
|
|
Feb 25, 2009 |
1023 |
| IRS crackdown on Form 5471: a sign of things to come? |
Goldberg, Walter S. |
|
Feb 1, 2009 |
517 |
| Taxing the financial income of multinational enterprises by employing a hybrid formulary and arm's length allocation method. |
Benshalom, Ilan |
|
Jan 1, 2009 |
20639 |
| Significant recent corporate developments. |
Hayes, Brandon L. |
|
Jan 1, 2009 |
7701 |
| IRS changes policy for asserting penalties for late-filed form 5471. |
Keenan, John; Patel, Vibhuti |
|
Jan 1, 2009 |
967 |
| Innovation and the long-run elasticity of total taxable income. |
Russo, Benjamin |
|
Jan 1, 2009 |
16977 |
| Unrelated business income tax returns, 2005. |
Ludlum, Melissa |
|
Jan 1, 2009 |
19424 |
| Allocations: A Behind the Scenes Look at Data Movements Within SOI Corporate Editing. |
Harris, Marty |
|
Jan 1, 2009 |
6952 |
| Are multinationals living in a new world? The U.S. temporary cost sharing regulations. |
Garcia, Michelle; Herr, Thomas; Sanschagrin, Guy |
|
Jan 1, 2009 |
4022 |
| Michigan business tax: the goal was simplification, but the result - not exactly. |
Billings-Middleton, Brenda L. |
|
Jan 1, 2009 |
2282 |
| Massachusetts corporate tax law changes effective in 2009. |
Koppel, Michael D. |
|
Dec 1, 2008 |
749 |
| Comment on Yin, reforming the taxation of foreign direct investment by U.S. taxpayers. |
Avi-Yonah, Reuven S. |
|
Sep 22, 2008 |
1439 |
| The Michigan business tax: new developments. |
Copping, B.D.; Miscisin, Amanda; Pohl, Lisa |
|
Sep 1, 2008 |
2973 |
| Representative John Linder (GA.). |
|
|
Sep 1, 2008 |
127 |
| Limited liability companies. |
|
|
Aug 1, 2008 |
335 |
| Check-the-box regulations are valid. |
Kreissl, Laura Jean; Pulliam, Darlene |
|
Jul 1, 2008 |
640 |
| Fair and simple: congressman John Linder (R-Ga.) talks about the Fair Tax. |
Linder |
|
Jul 1, 2008 |
508 |
| When is a foreign entity relevant for U.S. entity classification purposes? |
Wiles, Daniel; Curran, Kevin M. |
|
Jul 1, 2008 |
1070 |
| Business Law. |
|
|
Jun 15, 2008 |
660 |
| Contested buyout doesn't bar gain. |
Thomas, Bob; Pulliam, Darlene |
|
May 1, 2008 |
444 |
| The pursuit of transparency does not trump the work product privilege. |
Henkel, Michelle M. |
|
May 1, 2008 |
7410 |
| TEI's letter to Canadian Department of Finance on paperwork burden reduction. |
|
|
May 1, 2008 |
2967 |
| Priority updates for Canadian interpretation bulletins and information circulars. |
|
|
May 1, 2008 |
1033 |
| Gross receipts taxes: a growing trend in state taxation. |
Hammond, Jerry |
|
Apr 1, 2008 |
1158 |
| Current corporate income tax developments: this two-part article discusses recent state activity in the corporate income tax area. Part II covers apportionment formulas, unitary groups/filing methods, flowthrough entities, administration, and other significant corporate state tax issues. |
Boucher, Karen J.; Ponda, Shona |
|
Apr 1, 2008 |
6749 |
| Turning slogans into tax policy. |
Burke, Karen C.; McCouch, Grayson M.P. |
|
Mar 22, 2008 |
15677 |
| Revisions to 2007 form 1120-F. |
Mitchell, John E.; Hsieh, Cindy H.; Sherr, Eileen Reichenberg |
|
Mar 1, 2008 |
1073 |
| Current corporate income tax developments. |
Boucher, Karen J.; Ponda, Shona |
|
Mar 1, 2008 |
5924 |
| DiMasi targeting tax cuts, loopholes; Cigarette tax up in budget plan. |
|
|
Feb 13, 2008 |
971 |
| Current developments in partners and partnerships. |
Burton, Hughlene A. |
|
Feb 1, 2008 |
5446 |
| TEI-IRS Large and Mid-Size Business Division liaison meeting agenda. |
|
|
Jan 1, 2008 |
4024 |
| Corporation source book. |
|
Brief article |
Jan 1, 2008 |
83 |
| Arizona Land Income Corporation Declares Special Dividend. |
|
|
Dec 21, 2007 |
1350 |
| Tax loopholes agreement near; House leaders, Patrick at odds. |
|
|
Dec 16, 2007 |
771 |
| Corporate tax cuts: U.S. is falling behind. |
|
|
Dec 1, 2007 |
697 |
| A moot point (and a half) for Exxon. |
Mannino, Laura Lee |
|
Dec 1, 2007 |
285 |
| Measuring commercial bank profitability: proceed with caution. |
Gilbert, R. Alton; Wheelock, David C. |
|
Nov 1, 2007 |
9706 |
| Moving the "management and control" of a foreign corporation to achieve favorable U.S. tax results. |
Rubinger, Jeffrey L. |
|
Nov 1, 2007 |
4079 |
| Moving the "management and control" of a foreign corporation to achieve favorable U.S. tax results. |
Rubinger, Jeffrey L. |
|
Oct 1, 2007 |
5278 |
| Taxation in developing countries: some recent support and challenges to the conventional view. |
Avi-Yonah, Reuven S.; Margalioth, Yoram |
|
Jun 22, 2007 |
7391 |
| Theory meets reality: the case of the double tax on material capital. |
Turnier, William J. |
|
Jun 22, 2007 |
23445 |
| Corporation source book. |
|
Brief article |
Jun 22, 2007 |
81 |
| Breakthrough in state corporate tax reform efforts. |
|
|
Jun 1, 2007 |
401 |
| Sources and uses of funds, nonfarm nonfinancial corporate business. |
|
Statistical table |
May 1, 2007 |
875 |
| TEI urges Supreme Court to clarify nexus standard: argues in MBNA case for clear-cut physical presence standard. |
|
|
May 1, 2007 |
678 |
| Table 12. Number of business income tax returns, by size of business for income years, 1998-2004 [1]. |
|
|
Mar 22, 2007 |
2031 |
| State tax shelters and U.S. fiscal federalism. |
Stark, Kirk J. |
|
Mar 22, 2007 |
3174 |
| Cart before the horse? TEI takes on tax gap: FIN 48, liaison meetings, Canadian issues also focus of advocacy activities. |
|
|
Mar 1, 2007 |
2081 |
| Tax heavens. |
|
|
Jan 1, 2007 |
101 |
| Unrelated business income tax returns, 2002--Winter 2005-2006 issue. |
|
|
Dec 22, 2006 |
272 |
| Table 12.--Number of business income tax returns, by size of business for income years, 1998-2004 [1]. |
|
|
Dec 22, 2006 |
2044 |
| Table 12.--Number of business income tax returns, by size of business for income years, 1998-2004 [1]. |
|
|
Sep 22, 2006 |
2157 |
| Stark optimal fiscal policies and sovereign lending. |
Sarte, Pierre-Daniel G. |
|
Sep 22, 2006 |
7227 |
| Schedules M-3 for 2006. |
|
|
Sep 1, 2006 |
89 |
| Beware Ohio's CAT. |
Tapia, Jennifer K. |
|
Aug 1, 2006 |
1560 |
| Tax Compliance: Challenges to Corporate Tax Enforcement and Options to Improve Securities Basis Reporting. |
|
|
Aug 1, 2006 |
368 |
| IRS compliance studies - ensuring fairness for all. |
Stiff, Linda |
|
Jul 1, 2006 |
825 |
| Encouraging corporate charity. |
Sugin, Linda |
|
Jun 22, 2006 |
24222 |
| Table 12.--Number of business income tax returns, by size of business for specified income years, 1998-2004 [1]. |
|
|
Jun 22, 2006 |
1585 |
| Competitive business climate promoted. |
|
Brief article |
Jun 1, 2006 |
112 |
| Midyear conference survey shows tax departments need additional resources to address tax risk needs. |
|
|
May 1, 2006 |
474 |
| Reforming the corporate tax system - four things that matter. |
Boyle, Michael P. |
|
May 1, 2006 |
849 |
| TEI's recommendations to the new Canadian government for its 2006 Budget Legislation. |
|
|
May 1, 2006 |
3881 |
| TEI opposes public disclosure of corporate tax returns. |
|
|
May 1, 2006 |
2477 |
| Corporate estimated tax requirements. |
Fielding, James |
|
May 1, 2006 |
1908 |
| ETI and IC-DISC export tax benefits for government contractors. |
Ballard, Christine |
|
Apr 1, 2006 |
1007 |
| Current corporate income tax developments. |
Ponda, Shona |
|
Apr 1, 2006 |
5284 |
| Income tax discrimination and the political and economic integration of Europe. |
Graetz, Michael J.; Warren, Alvin C., Jr. |
|
Apr 1, 2006 |
31637 |
| Table 12.--Number of business income tax returns, by size of business for specified income years, 1995-2003 (1). |
|
|
Mar 22, 2006 |
1591 |
| Tax Executives Institute - U.S. Department of Treasury Office of Tax Policy liaison meeting: February 8, 2006. |
|
|
Mar 1, 2006 |
5291 |
| Current corporate income tax developments: This two-part article discusses a myriad of recent state tax activity in the corporate income tax area. Part I addresses nexus, IRC sec. 338(h)(10) transactions, allocable/apportionable income and tax base. |
Ponda, Shona |
|
Mar 1, 2006 |
4617 |
| Research spotlight: taxation and multinational activity: new evidence, new interpretations. |
|
|
Feb 1, 2006 |
4683 |
| Candidate hopes to end corporate kicker. |
|
|
Feb 1, 2006 |
611 |
| IRS eases extension request rules: a simpler way to file later. |
Laffie, Lesli S. |
|
Feb 1, 2006 |
578 |
| Significant recent developments. |
Zaitzeff, Elizabeth |
|
Feb 1, 2006 |
4936 |
| Deferred prosecution agreements: implications for corporate tax departments. |
Thorn, Kevin E. |
|
Jan 1, 2006 |
5463 |
| Companies deduct settlement payments from taxes, GAO finds. |
Porter, Rebecca |
|
Jan 1, 2006 |
646 |
| Bridging the book-tax accounting gap. |
Whitaker, Celia |
|
Dec 1, 2005 |
20031 |
| Substance-over-form doctrine in multistate taxation. |
Bowen, Thomas E. |
|
Oct 1, 2005 |
1625 |
| Chief tax officer reporting structures. |
Cummings, Jasper L., Jr. |
|
Oct 1, 2005 |
3283 |
| TEI's Testimony before Canadian House of Commons Standing Committee on Finance on pre-budget consultations: September 6, 2005. |
Daubaras, David V. |
|
Sep 1, 2005 |
4086 |
| New bill redefines nexus. |
Gibson, Dan |
|
Aug 1, 2005 |
634 |
| Apportionment apoplexy: throwback, throwout, or just throw up your hands. |
Wilson, Margaret C. |
|
Jul 1, 2005 |
11398 |
| Schedule M-3: closing the corporate book-tax gap. |
Killion, David |
|
Jul 1, 2005 |
4972 |
| Current corporate income tax developments. |
Ponda, Shona |
|
Apr 1, 2005 |
4776 |
| On portfolio analysis, market equilibrium and corporation finance with incomplete information. |
Bellalah, Mondher; Bouy, Charles |
|
Mar 22, 2005 |
6718 |
| Current corporate income tax developments: this two-part article discusses a myriad of recent state tax activity in the corporate income tax area. |
Ponda, Shona |
|
Mar 1, 2005 |
3976 |
| Tax shelter can have business purpose. |
Hiner, Ronald R. |
|
Mar 1, 2005 |
505 |
| Corporate contributions to partnerships owned by shareholders. |
Ellentuck, Albert B. |
|
Feb 1, 2005 |
919 |
| IRS issues instructions for M-3. |
|
Brief Article |
Feb 1, 2005 |
178 |
| Accumulated earnings tax: deductibility of paid but contested liabilities. |
Hiner, Ronald R. |
|
Jan 1, 2005 |
716 |
| S Corporation passive income. |
Liewen, Laura J. |
|
Dec 1, 2004 |
488 |
| S Corporations, CGES and Sec. 179. |
Zamarra, Randall L. |
|
Dec 1, 2004 |
1174 |
| The future is here: the modernizing of IRS e-file. |
DuMars, Bert |
|
Dec 1, 2004 |
1871 |
| Freeloaders: declining corporate tax payments in the Bush years. |
McIntyre, Robert; Nguyen, T.D. Coo |
|
Nov 1, 2004 |
2801 |
| Tax status of U.S. subsidiaries becomes "outsourcing" issue. |
|
Brief Article |
Nov 1, 2004 |
207 |
| Final version of Schedule M-3 available. |
Reinstein, Todd B. |
|
Oct 1, 2004 |
562 |
| Estimating marginal tax rates when entering foreign markets. |
Larkins, Ernest R. |
|
Oct 1, 2004 |
4144 |
| Corporate cancellation of indebtedness income and the debt-equity distinction. |
Pratt, Katherine |
|
Sep 22, 2004 |
27607 |
| Tax incentives for exporters. |
Granberg, Michael W. |
|
Sep 1, 2004 |
1503 |
| Earnings-stripping trap. |
Penlington, James B. |
|
Sep 1, 2004 |
657 |
| Estimating marginal tax rates when entering foreign markets. |
Larkins, Ernest R. |
|
Sep 1, 2004 |
3897 |
| Reducing AE tax. |
Ellentuck, Albert B. |
|
Sep 1, 2004 |
1197 |
| A guide to foreign corporation E&P. |
Soltis, Sandra |
|
Jun 1, 2004 |
3361 |
| Small business groups complain about FASB. |
Barlas, Stephen |
|
May 1, 2004 |
650 |
| TEI comments on proposed Schedule M-3 of Form 1120: June 7, 2004. |
|
|
May 1, 2004 |
7920 |
| When is LLC income SE earnings? |
Lynch, Shannon E. |
|
Apr 1, 2004 |
1077 |
| Current corporate income tax developments. |
Ponda, Shona |
|
Apr 1, 2004 |
5374 |
| Revised Canadian proposals affecting foreign affiliates. |
Slaats, Sandra |
|
Mar 1, 2004 |
4291 |
| Tax risk and strong corporate governance. |
Sangha, Balvinder |
|
Mar 1, 2004 |
3206 |
| Absolute responsibility and corporate tax governance. |
Rashkin, Michael D. |
|
Mar 1, 2004 |
2785 |
| Current corporate income tax developments. |
Ponda, Shona |
|
Mar 1, 2004 |
5372 |
| Corporate acquisition expenses. |
Schnee, Edward J. |
|
Mar 1, 2004 |
964 |
| Corporate tax shelter growth decried. |
Barlas, Stephen |
|
Jan 1, 2004 |
696 |
| Temp. regs. on attribute reduction when a consolidated group member realizes DOI income. |
Yecies, Mark |
|
Jan 1, 2004 |
787 |
| Significant recent developments. |
Chui, Yidan |
|
Jan 1, 2004 |
3913 |
| IRS reclassifies royalties as wages. |
Koppel, Michael D. |
|
Dec 1, 2003 |
626 |
| Mass. related-member interest or intangible expenses. |
Koppel, Michael D. |
|
Dec 1, 2003 |
1445 |
| In the money? Some companies may be due an employment tax refund. |
Letsch, Douglas |
|
Nov 1, 2003 |
2053 |
| A practical guide to Sarbanes-Oxley, part II. |
George, Goodman |
|
Nov 1, 2003 |
6119 |
| Current developments, part II. |
Burton, Hughlene A. |
|
Nov 1, 2003 |
4240 |
| State and local taxation of franchisor income: they are out to get you! Although federal levies may be going down, the state and local authorities are becoming very aggressive. Caveat franchisor. |
Schaeffer, Bruce S. |
|
Nov 1, 2003 |
1025 |
| Rollback of corporate tax reductions: November 24, 2003. |
|
|
Nov 1, 2003 |
1710 |
| A practical guide to Sarbanes-Oxley. |
Goodman, George R. |
|
Oct 1, 2003 |
5874 |
| Replacing the corporate income tax with a cash-flow tax. |
Edwards, Chris |
|
Sep 22, 2003 |
11186 |
| Revenue collections flat in new fiscal year. |
Henry, John |
Brief Article |
Aug 11, 2003 |
256 |
| Corporate inversion planning strategies. |
Baruch, Bernard |
|
Aug 1, 2003 |
1265 |
| All VAT and more: TEI responds to the European Commission on place of supply rules for services: also urges Canada to adopt group loss rules and accelerate LCT repeal, recommends U.S. Supreme Court consider factor representation. |
|
|
Jul 1, 2003 |
1153 |
| Elimination of the federal capital tax: June 19, 2003. |
|
|
Jul 1, 2003 |
548 |
| Implementation of a formal loss transfer system: June 20, 2003. |
|
|
Jul 1, 2003 |
2870 |
| TAM addresses SAB 101 Revenue Recognition issues. |
Smith, Annette B. |
|
Jul 1, 2003 |
968 |
| Customs duty considerations. |
Smith, Annette B. |
|
Jul 1, 2003 |
1032 |
| Statistics of income--2000, corporation income tax returns. |
|
Brief Article |
Jun 22, 2003 |
181 |
| Corporation income tax returns, 2000. |
Altounian, Lucy; Contos, George |
Illustration |
Jun 22, 2003 |
24311 |
| U.S. possessions corporation returns, 1997 and 1999. |
Nutter, Sarah E. |
Illustration |
Jun 22, 2003 |
14569 |
| Arkansas' business tax climate ranks 48th in nation. (In Full View). |
Friedman, Mark |
|
Jun 2, 2003 |
494 |
| New guidance for vendor's income recognition. |
Madden, David |
|
Jun 1, 2003 |
1213 |
| Requiring CEOs to sign corporate tax returns: June 11, 2003. |
|
|
May 1, 2003 |
1839 |
| When a company moves abroad, shareholders pay! (Economic Observer). |
Schnepper, Jeff A. |
|
May 1, 2003 |
781 |
| Current corporate income tax developments. |
Boucher, Karen J. |
|
Apr 1, 2003 |
4636 |
| IRS resumes K-1 matching program. |
Ely, Mark H. |
|
Apr 1, 2003 |
826 |
| Source book of statistics of income--2000, corporation income tax returns. (New Report Published). |
|
Brief Article |
Mar 22, 2003 |
156 |
| "Missouri has the same problem with businesses using dummy corporations to avoid paying taxes." Rep. Dan Bishop. (Late Edition). |
Klotzer, Charles L. |
|
Mar 1, 2003 |
629 |
| Current corporate income tax developments . |
Boucher, Karen J. |
|
Mar 1, 2003 |
4650 |
| Loan guaranties and tax-free transfers to controlled corporations. |
Reichert, Charles J. |
|
Feb 1, 2003 |
742 |
| Corporate related parties for reporting purposes. |
Ochsenschlager, Thomas P. |
|
Feb 1, 2003 |
950 |
| CERTs and NOL limits. |
Ochsenschlager, Thomas P. |
|
Feb 1, 2003 |
1887 |
| The ABCs of Florida Corporate Income Tax. |
Jablow, Benjamin A. |
|
Dec 1, 2002 |
3414 |
| What is really important for tax executives in Sarbanes-Oxley? |
Miller, James D. |
|
Nov 1, 2002 |
3781 |
| S corporation conversion doesn't trigger LIFO recapture. |
Friske, Karyn Bybee |
|
Sep 1, 2002 |
722 |
| Automatic tax-year-change procedures modified for C corporations. (Accounting Methods & Periods). |
Thornton, David A. |
|
Sep 1, 2002 |
1174 |
| Wasting assets do not generate BIG under Sec. 382. (Gains & Losses). |
Quinn, Joseph |
|
Sep 1, 2002 |
534 |
| New procedures for changing accounting periods. |
Bakale, Anthony |
|
Aug 1, 2002 |
1504 |
| Successful IIR pilot program becomes permanent. |
Ely, Mark H. |
|
Jul 1, 2002 |
1060 |
| The industry issue resolution program: settling disputes through other than IRS examination. |
Fiore, Nicholas J. |
|
Jul 1, 2002 |
525 |
| Brought to you by: explaining corporate sponsorship regs. (Taxing Issues). |
Berger, Harvey |
Brief Article |
Jul 1, 2002 |
1512 |
| Corporation income tax returns, 1999. |
Treubert, Patrice |
|
Jun 22, 2002 |
23304 |
| IRS issues final regulations on corporate sponsorships. (Headlines). |
|
Brief Article |
Jun 1, 2002 |
249 |
| Slippery corporations: how to capture their wealth. (Commentary). |
Peirce, Neal R. |
Brief Article |
Jun 1, 2002 |
873 |
| The 50-year swindle. |
Bagdikian, Ben |
|
Apr 1, 2002 |
2292 |
| Current corporate income tax developments. |
Boucher, Karen J. |
|
Apr 1, 2002 |
8450 |
|
