Browse Ellentuck, Albert B.

1-247 out of 247 article(s)

Title	Date	Words
Deducting S corporation losses to extent of shareholder basis.	Apr 1, 2013	1742
Planning for charitable contribution limitations.	Mar 1, 2013	1491
Determining a member's participation in LLC activities.	Feb 1, 2013	1390
Excluding and rolling over gain on disposition of qualified small business stock.	Jan 1, 2013	1636
Providing Sec. 132 fringe benefits to S corporation employees.	Dec 1, 2012	1696
Case study: handling expenses incurred in acquiring a residence.	Nov 1, 2012	1567
LLC distributions of contributed property.	Oct 1, 2012	2116
Determining tax consequences of corporate liquidation to the shareholders.	Sep 1, 2012	1643
Case study: operating a QSub.	Aug 1, 2012	2139
Case study: contributing to a child's IRA.	Jul 1, 2012	1543
Case study: lifetime tax planning for LLC owners.	Jun 1, 2012	1863
Case study: benefiting from unique attributes of ESOPs.	May 1, 2012	1899
Obtaining a waiver of an invalid S election.	Apr 1, 2012	1858
Case study: preserving tax losses by avoiding the wash-sale rules.	Mar 1, 2012	1477
Case study: determining the LLC's required year.	Feb 1, 2012	1765
CaseStudy: using a buy/sell agreement to transfer ownership.	Jan 1, 2012	1918
Case study: providing fringe benefits to S corporation employees.	Dec 1, 2011	1159
Casestudy: keeping alimony from being reclassified as nondeductible payments.	Nov 1, 2011	2257
At-risk limitation on deducting an L.L.C. member's losses.	Oct 1, 2011	1282
Case study: excluding assets from a tax-free incorporation to avoid double taxation later.	Sep 1, 2011	1915
Case study: changing level of participation in an S corporation for Tax Planning purposes.	Aug 1, 2011	1477
Creating a private foundation to meet charitable goals.	Jul 1, 2011	1408
The practitioner's role in reviewing LLC allocations.	Jun 1, 2011	1640
Case study: capitalizing a corporation with loans from shareholders.	May 1, 2011	1383
CaseStudy: distributing property to S corporation shareholders.	Apr 1, 2011	1426
Case study: making gifts to minors.	Mar 1, 2011	1141
Classification of business entities that are not corporations.	Feb 1, 2011	1229
Changing corporations' accounting methods.	Jan 1, 2011	1619
Increasing passive activity loss deductions with self-charged interest.	Dec 1, 2010	1424
Case study: maximizing the use of the special $25,000 rental real estate loss allowance.	Nov 1, 2010	901
Termination of an LLC.	Oct 1, 2010	1782
Case study: avoiding the below-market rules on corporation/shareholder loans.	Sep 1, 2010	1709
Planning to escape the S corporation built-in gains tax in 2010.	Aug 1, 2010	1515
Substantially equal payment exception.	Jul 1, 2010	2554
Converting A C corporation into an LLC.	Jun 1, 2010	1670
Meeting the applicable corporate reorganization reporting requirements.	May 1, 2010	1024
Consequences of S corporation termination in a reorganization.	Apr 1, 2010	1046
Obtaining tax benefits with health savings accounts.	Mar 1, 2010	1568
Gifts of LLC interests.	Feb 1, 2010	1201
C corporations as S corporation subsidiaries.	Jan 1, 2010	1356
Recognizing when an S corporation has accumulated earnings and profits.	Dec 1, 2009	1397
Deducting donated services and out-of-pocket expenses.	Nov 1, 2009	1189
Contributions of property to an LLC.	Oct 1, 2009	1186
Deferring shareholder gain by distributing installment notes.	Sep 1, 2009	1395
Avoiding S corporation debt obligations that are a second class of stock.	Aug 1, 2009	1554
Leasing business autos.	Jul 1, 2009	1016
Handling LLC member and member affiliate loans and guarantees.	Jun 1, 2009	2145
Depreciation options for avoiding corporate AMT adjustments and preferences.	May 1, 2009	1181
S corporation tax year rules.	Apr 1, 2009	1252
Claiming ordinary losses for Sec. 1244 stock.	Mar 1, 2009	1531
Case study: using a limited liability partnership as the entity of choice.	Feb 1, 2009	1155
Understanding the effects of nonliquidating distributions on corporations.	Jan 1, 2009	1065
Allocating passthrough items to S corporation shareholders.	Dec 1, 2008	1205
When are payments treated as child support?	Nov 1, 2008	1700
Asset protection planning with limited liability companies.	Oct 1, 2008	2056
Benefiting from a fiscal tax year.	Sep 1, 2008	1324
Qualifying a marital deduction trust as an eligible S shareholder.	Aug 1, 2008	1778
Converting a residence to rental property.	Jul 1, 2008	1771
Handling gifts and bequests of LLC interests.	Jun 1, 2008	1796
Disposing of an activity to release suspended passive losses.	May 1, 2008	2125
Understanding the tax consequences of liquidation to an S shareholder.	Apr 1, 2008	2416
Deducting interest on qualified education loans.	Mar 1, 2008	1929
Planning for current distributions from an LLC.	Feb 1, 2008	1900
Evaluating whether to adopt a retirement plan.	Jan 1, 2008	1640
Preventing a dissident shareholder from transferring stock to cause a loss of S status.	Dec 1, 2007	1640
Meeting the home office "principal place of business" requirement.	Nov 1, 2007	1039
Expensing restaurant smallwares.	Sep 1, 2007	644
Claiming passive activity credits.	Aug 1, 2007	828
Planning for distributions of employer securities.	Jul 1, 2007	1291
Income taxation of LLC income in year of death.	Jun 1, 2007	1131
Providing meals and lodging to employees.	May 1, 2007	786
Adjusting basis of inherited S stock for IRD.	Apr 1, 2007	591
Benefiting from employer below-market-rate loans.	Mar 1, 2007	999
Audits of electing large LLCs.	Feb 1, 2007	800
Avoiding gain when a shareholder receives corporate debt.	Jan 1, 2007	621
Determining eligibility to elect QSub status.	Dec 1, 2006	576
Recouping nondeductible contributions to traditional IRAs.	Nov 1, 2006	951
Renting property to an LLC.	Oct 1, 2006	837
Issuing third-party debt to raise additional capital.	Sep 1, 2006	1056
Taking advantage of a corporation's early losses by electing S status.	Aug 1, 2006	1013
Tax planning for vacation home owners.	Jul 1, 2006	1116
Reviewing LLC documents for new or existing clients.	Jun 1, 2006	1186
Evaluating an appraiser's report.	May 1, 2006	851
Liquidating a controlled C corporation subsidiary.	Apr 1, 2006	595
Structuring intrafamily advances to permit bad debt deductions.	Mar 1, 2006	1346
Registering an out-of-state (foreign) LLC.	Feb 1, 2006	622
Avoiding the dangers of a liquidation-reincorporation.	Jan 1, 2006	726
Comparing an S stock sale to an asset sale.	Dec 1, 2005	698
Using trusts in divorce tax planning.	Nov 1, 2005	1162
Converting a sole proprietorship into an LLC.	Oct 1, 2005	1208
Establishing a defined-benefit plan to maximize contributions for older shareholder-employees.	Sep 1, 2005	599
Applying the estate freeze special valuation rules to S corporations.	Aug 1, 2005	874
Tax planning for stock rights and warrants.	Jul 1, 2005	1098
Avoiding taxation of income earned by a partner.	Jun 1, 2005	826
Using stock bonuses to transfer control.	May 1, 2005	873
Placing an S corporation on the cash basis for certain expenses paid to shareholders.	Apr 1, 2005	579
Tax benefits of below-market loans to children.	Mar 1, 2005	857
Corporate contributions to partnerships owned by shareholders.	Feb 1, 2005	919
Avoiding ordinary income on the sale or exchange of depreciable property to a corporation.	Jan 1, 2005	863
Reporting certain nondividend distributions on Form 5452.	Dec 1, 2004	538