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Articles
1-147 out of 147 article(s)
| Title |
Author |
Type |
Date |
Words |
| Recently issued sec. 108(e)(8) regulations: liquidation value safe harbor. |
McGowan, John R.; Luh, Troy; Murphy, Douglas |
|
Apr 1, 2013 |
6419 |
| Incorporating an insolvent partnership: availability of the insolvency exclusion. |
Weber, Mindy Tyson |
|
Apr 1, 2013 |
2533 |
| Comments sought on COD reporting. |
Bonner, Paul |
|
Feb 1, 2013 |
444 |
| IRS clarifies when debt instruments are publicly traded. |
Jimenez, Julio |
|
Jan 1, 2013 |
1242 |
| Receipt of form 1099-C may not signal taxable COD income. |
Bartlett, Victoria R. |
|
Dec 1, 2012 |
620 |
| Who can or must file a Form 1099-C? |
Scuotto, Anthony, III |
|
Dec 1, 2012 |
558 |
| Measuring insolvency under sec. 108. |
Sullivan, Catherine Mary |
|
Dec 1, 2012 |
1092 |
| Debt discharge under Sec. 108: partnerships vs. S corps. |
Boos, Robert, Jr. |
|
Dec 1, 2012 |
1785 |
| Application of the consolidated tax return rules to insolvent members. |
Feinstein, Bruce |
|
Aug 1, 2012 |
2471 |
| Taxing the transfer of debts between debtors and creditors. |
Schnee, Edward J.; Seago, W. Eugene |
|
Jul 1, 2012 |
6874 |
| Weekly Roundup: Asian Markets Rise On Developments At EU Summit. |
|
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Jun 30, 2012 |
649 |
| Debt beats: penalizing forgiveness. |
Doherty, Brian |
Brief article |
Jun 2, 2012 |
217 |
| Intercompany debt in a deemed asset sale election. |
Anderson, Kevin D. |
|
May 1, 2012 |
2458 |
| Public service loan forgiveness. |
|
Brief article |
Feb 10, 2012 |
127 |
| Regs. issued on transfers of partnership interest to satisfy partnership debt. |
Nevius, Alistair M. |
|
Jan 1, 2012 |
329 |
| Forgivable loans in employment agreements. |
Wong, Alan |
|
Oct 1, 2011 |
1188 |
| Discharge of indebtedness on principal residences and business real property. |
Zimmerman, John C. |
|
Sep 1, 2011 |
5853 |
| Current developments in partners and partnerships. |
Burton, Hughlene A. |
|
Feb 1, 2011 |
7418 |
| Rules issued on income deferral of canceled debt. |
Nevius, Alistair M. |
|
Oct 1, 2010 |
575 |
| Suspension of applicable high-yield discount obligation regime for 2010. |
O'Connell, Frank J., Jr. |
|
Sep 1, 2010 |
1163 |
| Responsibility for another's debt: suretyship, solidarity, and imperfect delegation. |
Cumyn, Michelle |
|
Jul 1, 2010 |
21935 |
| QA: ask your advocate. |
Ngo, Sheiresa |
Brief article |
Jul 1, 2010 |
281 |
| Direct ownership not required to exclude COD income on QRPBI. |
|
|
May 1, 2010 |
485 |
| Treasury plans to update definition of publicly traded debt. |
Almeras, Jon |
|
Mar 1, 2010 |
2148 |
| Forgiving Haiti's debt called key to recovery. |
Coday, Dennis |
|
Feb 19, 2010 |
880 |
| Regs finalized on S corp COD exclusion. |
|
|
Feb 1, 2010 |
410 |
| Regulations: final Regs. issued on S Corp. DOI income exclusion and tax attributes. |
Nevius, Alistair M. |
|
Jan 1, 2010 |
772 |
| Pratical advice on current issues: IRS finalizes regs. on reporting for discharges of indebtedness. |
Fox, George |
|
Jan 1, 2010 |
737 |
| Tax ramifications of a foreclosure: a debtor's perspective. |
Barranca, Steven C. |
|
Dec 1, 2009 |
1999 |
| Tax consequences of mortgage discharge. |
Smith, Michael M.; Ariail, Donald L.; Evans, Michael |
|
Nov 1, 2009 |
3309 |
| COD information reporting rules finalized. |
Nevius, Alistair M. |
|
Nov 1, 2009 |
386 |
| Impact of anticipated COD income on investors joining existing partnerships. |
Dodge, Justin |
|
Oct 1, 2009 |
1959 |
| Cancellation-of-indebtedness income and transactional accounting. |
Zelenak, Lawrence A. |
|
Sep 22, 2009 |
23616 |
| Exclusion for income from discharge of indebtedness: mortgage debt forgiveness. |
Russo, Charles J.; Mitchell, Jeffrey W., Jr.; Randolph, Parente; Hammer, Seth |
|
Aug 1, 2009 |
2674 |
| Restructuring partnership debt may create unexpected results. |
Milo, Angelina L. |
|
Aug 1, 2009 |
1837 |
| Tax planning for troubled debt. |
Dillon, Paul; Eagan, Michael |
|
Aug 1, 2009 |
2198 |
| Should a company elect to defer cancellation of debt? |
Cohen, Gabriel |
|
Jul 1, 2009 |
1248 |
| Student loans can hold tax surprises: student loan forgiveness programs. |
Nevius, Alistair M. |
|
Jun 1, 2009 |
563 |
| Sec. 1245 recapture rules can apply to stock. |
Kashlinskaya, Alla R.; Zent, Brenda L. |
|
Jun 1, 2009 |
1855 |
| Student loan forgiveness and repayment programs. |
Schneider, Kent N. |
|
Jun 1, 2009 |
3666 |
| Discharge of indebtedness: conversion vs. contribution of indebtedness. |
Sekhri, Vikas; Gruidl, Nick |
|
Apr 1, 2009 |
2584 |
| 1099s for deadbeat clients? A law-office management expert puts forth the option of sending a nonpaying client a 1099 for the value of your services. Is it really OK to do so? |
Gunnarsson, Helen W. |
|
Jan 1, 2009 |
975 |
| Cancellation of indebtedness information returns. |
Nevius, Alistair M. |
|
Jan 1, 2009 |
295 |
| Debt modifications for employees: does Sarbanes-Oxley nullify Rev. Rul. 2004-37? |
Nash, Claire Y.; Metrejean, Cheryl T. |
|
Nov 1, 2008 |
2927 |
| Corporate cancellation of debt relief. |
Elliott, Eric R. |
|
Sep 1, 2008 |
1178 |
| Debt forgiveness taxed. |
Mannino, Laura Lee |
|
Jul 1, 2008 |
465 |
| Libya debt write-off. |
|
Brief article |
Jun 1, 2008 |
150 |
| IRAQ - May 29 - Iraq Calls For Debt Cancellation. |
|
|
May 31, 2008 |
358 |
| Debt discharge in corporate recapitalizations: avoiding surprises. |
Kerekes, Michael S. |
|
May 1, 2008 |
1267 |
| Eliminating IRS tax debts - why bankruptcy may be better than an OIC to resolve your client's tax debts. |
Heinkel, Larry |
|
Apr 1, 2008 |
4257 |
| Liberating Liberia from debt. |
Wedekind, Jennifer |
|
Nov 1, 2007 |
324 |
| Extraordinary items share exclusive company: only unusual and infrequent events pass muster under FASB 145. |
Holtzman, Mark P. |
|
May 1, 2007 |
2477 |
| China forgives $200m Zambia debt. |
|
Brief article |
Jan 1, 2007 |
116 |
| World bank forgives debt. |
|
Brief article |
Aug 1, 2006 |
84 |
| Debt forgiveness praised. |
|
Brief article |
Apr 21, 2006 |
129 |
| Papers, grants, and loan forgiveness. |
|
|
Apr 21, 2006 |
352 |
| BOLIVIA: IMF CANCELS US$251 MILLION IN BOLIVIAN DEBT AS PART OF 19-COUNTRY PACKAGE. |
|
|
Jan 20, 2006 |
1030 |
| Taking on corporate power--and winning. |
Weismman, Robert |
|
Nov 1, 2005 |
12359 |
| Ending the 'silent tsunami': this is a historical moment of unique potential. |
Taylor, Adam Russell |
|
Jul 1, 2005 |
722 |
| Government and Bank Indonesia write off farmers debts. |
|
Brief Article |
May 25, 2005 |
151 |
| The West must erase tsunami of debt; it'll make all the difference to the third world. |
Coren, Michael |
|
Mar 1, 2005 |
720 |
| Italy forgives debt. |
|
Brief Article |
Feb 1, 2005 |
284 |
| Recognition of COD income realized on satisfaction of debt with partnership interest. |
Crnkovich, Robert |
|
Jan 1, 2005 |
337 |
| Dispositions of property in satisfaction of debt. |
Mihelich, Michael J. |
|
Oct 1, 2004 |
824 |
| Corporate cancellation of indebtedness income and the debt-equity distinction. |
Pratt, Katherine |
|
Sep 22, 2004 |
27607 |
| Repayments of business debt after business ceases. |
Norman, John M. |
|
Sep 1, 2004 |
3335 |
| Call to cancel debts to IMF. |
Coday, Dennis |
|
Jun 18, 2004 |
159 |
| Debt reduction is not a purchase price reduction. |
Van Leuven, Mary |
|
Jun 1, 2004 |
1038 |
| Saddam's debt: the emerging conflict over how to deal with Saddam's devastating economic legacy. |
Alexander, Justin |
|
Mar 1, 2004 |
2572 |
| Tax debt not discharged in bankruptcy when service prepares returns. |
Koppel, Michael D. |
|
Dec 1, 2003 |
1006 |
| Debt relief, or more grief: attempts to improve the living standards for the majority of people in the developing world seem doomed to fail as long as their nations carry the huge debt burdens they have built up. |
|
|
Sep 1, 2003 |
1898 |
| SCIN between family members is bona fide transaction. |
Quinn, Tina |
|
Aug 1, 2003 |
716 |
| WILPF statement on debt cancellation. |
Turner, Margret |
|
Jul 1, 2003 |
800 |
| Cancellation of accrued, but unpaid, interest on intercorporate debt. |
Smith, Annette B. |
|
Jul 1, 2003 |
1617 |
| Ninth Circuit reverses Tax Court on timing of DOI income. |
Madden, David |
|
Jun 1, 2003 |
923 |
| Chicago archdiocese forgives parishes $27 million in debt. (Nation). |
Donovan, Gill |
Brief Article |
Mar 7, 2003 |
200 |
| House committee approves loan-forgiveness bill. (In Washington). |
|
Brief Article |
Jan 1, 2003 |
319 |
| Peru debt for nature. (South America). |
|
Brief Article |
Dec 22, 2002 |
84 |
| Repayment of COD income allows for refund claim. |
Laffie, Lesli S. |
|
Oct 1, 2002 |
724 |
| Debt discharge allocation lacks substantial economic effect. |
Metrejean, Cheryl T. |
|
Oct 1, 2001 |
877 |
| Entity selection revisited: will Gitlitz provide continuing vitality for S corporations? |
Behrenfeld, Craig E. |
|
Jun 1, 2001 |
3092 |
| PERU: ACTIVISTS HOPE NEW GOVERNMENT WILL BE MORE RECEPTIVE TO DEBT-RELIEF PROPOSALS. |
|
Brief Article |
Apr 27, 2001 |
985 |
| Supreme Court rules on COD income and S corporation stock basis. |
Schnee, Edward J. |
|
Apr 1, 2001 |
486 |
| BURDENED WITH HOLIDAY DEBT? |
BROWN, CAROLYN M. |
Brief Article |
Jan 1, 2001 |
1018 |
| Britain drops the debt, but not for all. (Around Africa). |
Seymour, Richard |
Brief Article |
Jan 1, 2001 |
1028 |
| Sup. Ct. to decide whether COD income increases basis. |
Briskin, Robert A. |
|
Sep 1, 2000 |
4524 |
| Calculating the value of insolvency. |
Conley, Mark |
|
Jun 1, 2000 |
1405 |
| 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 |
| Cancellation of nonrecourse debt. |
|
|
Apr 1, 2000 |
541 |
| Calculating insolvency. |
Schnee, Edward J. |
|
Apr 1, 2000 |
552 |
| Service rules attribute reduction under Sec. 108(b) on a consolidated basis. |
Sair, Ed |
|
Mar 1, 2000 |
855 |
| Allocating COD income. |
Ellentuck, Albert B. |
|
Feb 1, 2000 |
1023 |
| GOOD GOVERNANCE FOR ALL. |
HODGE, PETER |
Brief Article |
Feb 1, 2000 |
872 |
| The Fallacy of the "Gift of Life". |
SIMINOFF, LAURA A.; CHILLAG, KATA |
|
Nov 1, 1999 |
7143 |
| Canceling the debt would do a world of good. |
GRIESGRABER, JO MARIE |
|
Oct 1, 1999 |
1717 |
| Feedback. |
|
Brief Article |
Oct 1, 1999 |
747 |
| No S corp. basis for excluded DOI income. |
Rouleau, Michael L. |
|
Aug 1, 1999 |
739 |
| Cancellation of debt as a gift. |
Schnee, Edward J. |
|
Jul 1, 1999 |
610 |
| Debt protesters arrested on Good Friday. |
FILTEAU, JERRY |
Brief Article |
Apr 16, 1999 |
683 |
| A sensible, workable debt-reduction strategy. |
Popeck, Cindy |
|
Mar 1, 1999 |
1173 |
| Contingent debt taken into account in determining insolvency. |
Mortenson, Paul |
|
Mar 1, 1999 |
701 |
| IRS finalizes regs. on basis reduction on excluded DOI income. |
Scott, Leigh |
|
Mar 1, 1999 |
1319 |
| Consumer abuse of bankruptcy: an evolving philosophy of debtor qualification for bankruptcy discharge. |
Coulson, Richard E. |
|
Dec 22, 1998 |
34659 |
| Subchapter S and COD income: a taxpayer defeat. |
Josephs, Stuart R. |
Brief Article |
May 1, 1998 |
532 |
| Selected debt cancellation issues. |
Fredrickson, Debra |
|
Apr 1, 1998 |
850 |
| Proposed regs. on basis reduction after excluded discharge of indebtedness income. |
Sair, Edward |
|
Mar 1, 1998 |
1293 |
| Subchapter S and COD income: a taxpayer victory. |
Orbach, Kenneth N. |
|
Sep 1, 1997 |
1270 |
| Implementing SFAS No. 125: accounting for transfers and servicing of financial assets and extinguishment of liabilities. |
Ratcliffe, Thomas A. |
|
Aug 1, 1997 |
1858 |
| Basis reduction due to discharge of indebtedness: proposed regs. |
Liquerman, Robert |
|
Jun 1, 1997 |
1388 |
| Applying the sec. 108(c) basis adjustment election to foreclosures. |
Greene, Richard L. |
|
Jan 1, 1997 |
4296 |
| The sec. 108(c)(3)(C) election: clarification and amplification. |
Dudzinsky, Robert J. |
|
Sep 1, 1996 |
1230 |
| 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 |
| IRS issues final regulations on information reporting. |
Pflieger, Deborah J. |
|
Apr 1, 1996 |
634 |
| Measuring insolvency for sec. 108 purposes: suggested valuation guidelines. |
Lee, Edward G. |
|
Oct 1, 1995 |
4427 |
| COD in insolvent member of affiliated group does not affect tax attributes of other members. |
Price, Richard G. |
|
Aug 1, 1995 |
977 |
| Advising the noncorporate debtor through foreclosure: possibilities for eliminating capital gains in Chapter 11. |
Moss, Jonathan H. |
|
Jul 1, 1995 |
5202 |
| SAB issued on accounting for extinguishment of debt. |
|
Brief Article |
Jul 1, 1995 |
312 |
| Sec. 108(a)(1) excluded COD income: are "windfall" basis adjustments allowed? |
Pollack, Sheldon D. |
|
May 1, 1995 |
4127 |
| Letter ruling denies step-up basis of S stock through COD income. |
Josephs, Stuart R. |
Brief Article |
May 1, 1995 |
250 |
| All real estate may not be subject to new COD rules. |
Bottiglieri, Tom |
Brief Article |
Feb 1, 1995 |
251 |
| The current status of reporting discharge of indebtedness income. |
Ames, Joanne D. |
|
Jan 1, 1995 |
800 |
| Individual bankruptcy - state and local income tax treatment can greatly differ from federal. |
Jaques, Kathryn M. |
|
Nov 1, 1994 |
1453 |
| Clarification of debt relief after the RRA. |
Dillwood, David P. |
|
Oct 1, 1994 |
1240 |
| Does the freeing of assets theory have vitality? |
Orbach, Kenneth N. |
|
Sep 1, 1994 |
999 |
| IRS clarifies tax consequences of bankruptcy. |
Willens, Robert |
|
Aug 1, 1994 |
465 |
| Tax consequences of canceling S debt can be deceptive. |
Price, Richard G. |
|
Aug 1, 1994 |
1262 |
| The effect of the Revenue Reconciliation Act of 1993 on real estate owners. |
Sage, Lloyd G. |
|
Aug 1, 1994 |
4781 |
| New exclusion for income from discharge of real property business debt: partners v. partnership. |
Dudzinsky, Robert J. |
|
May 1, 1994 |
963 |
| Avoiding discharge-of-indebtedness income. |
Biblin, Allan |
|
May 1, 1994 |
2121 |
| RRA changes affecting discharge of indebtedness income. |
Banks, Jim |
Brief Article |
Apr 1, 1994 |
186 |
| Partner's deemed distribution is advance accounted for at end of partnership year. |
Starr, Samuel P. |
Brief Article |
Apr 1, 1994 |
309 |
| Troubled debt transactions. |
Ricketts, Robert C. |
|
Mar 1, 1994 |
7841 |
| An update to the COD provisions amended by the RRA. |
Grooms, William M. |
|
Mar 1, 1994 |
1606 |
| Is it a purchase price reduction or not? |
Williford, Jerry |
Brief Article |
Feb 1, 1994 |
358 |
| Exempt COD income creates S corp. basis adjustment. |
Cohen, Robert L. |
|
Dec 1, 1993 |
1457 |
| Notes that cancel at death mean estate owes income tax. |
|
Brief Article |
Sep 1, 1993 |
435 |
| Debt deflation and the company sector: the economic effects of balance sheet adjustment. |
Young, Garry |
|
May 1, 1993 |
6345 |
| Treatment of COD income under secs. 704 and 752. |
Kipper, Richard N. |
|
May 1, 1993 |
1455 |
| Tax consequences in partnership debt restructuring. |
Crnkovich, Robert J. |
|
Apr 1, 1993 |
2702 |
| Partnerships and debt relief. |
Abrams, William |
Brief Article |
Jan 1, 1993 |
301 |
| Deferring DOI income and resulting tax. |
Ziegler, Stephen S. |
|
Jun 10, 1992 |
969 |
| Reduction of nonrecourse debt. |
Kipper, Richard N. |
|
May 1, 1992 |
1418 |
| Sec. 108 income from discharge of indebtedness - correlative adjustments. |
Yates, Richard F. |
|
Apr 1, 1992 |
590 |
| Insolvency tax planning ideas. |
Skiles, Catherine M. |
|
Mar 1, 1992 |
813 |
| Exempt assets may increase insolvency exclusion. |
Orbach, Kenneth N. |
|
Jan 1, 1992 |
651 |
| Debt discharge guidance issued. |
Buehler, Alan S. |
|
Jan 1, 1992 |
756 |
|
