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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| COD information reporting rules finalized. |
Nevius, Alistair M. |
|
Nov 1, 2009 |
386 |
| Tax consequences of mortgage discharge. |
Smith, Michael M.; Ariail, Donald L.; Evans, Michael |
|
Nov 1, 2009 |
3309 |
| Impact of anticipated COD income on investors joining existing partnerships. |
Dodge, Justin |
|
Oct 1, 2009 |
1959 |
| IRS Issues Favorable Guidance On Election To Defer Cancellation Of Debt Income. |
Davis, Sanford J.; Kops, Mitchell R.; Uzpen, Christopher R. |
|
Sep 15, 2009 |
1434 |
| 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 loan forgiveness and repayment programs. |
Schneider, Kent N. |
|
Jun 1, 2009 |
3666 |
| 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 |
| Discharge of indebtedness: conversion vs. contribution of indebtedness. |
Sekhri, Vikas; Gruidl, Nick |
|
Apr 1, 2009 |
2584 |
| American Recovery And Reinvestment Act Of 2009: COD, AHYDO And Other Tax Provisions. |
Cassanos, Robert |
|
Feb 18, 2009 |
1674 |
| 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 |
| Extraordinary items share exclusive company: only unusual and infrequent events pass muster under FASB 145. |
Holtzman, Mark P. |
|
May 1, 2007 |
2477 |
| Nordic track. |
|
Brief article |
Feb 1, 2007 |
49 |
| China forgives $200m Zambia debt. |
|
Brief article |
Jan 1, 2007 |
116 |
| World bank forgives debt. |
|
Brief article |
Aug 1, 2006 |
84 |
| BOLIVIA: IMF CANCELS US$251 MILLION IN BOLIVIAN DEBT AS PART OF 19-COUNTRY PACKAGE. |
|
|
Jan 20, 2006 |
1030 |
| Ending the 'silent tsunami': this is a historical moment of unique potential. |
Taylor, Adam Russell |
|
Jul 1, 2005 |
722 |
| 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 |
| Nicaragua. |
|
Brief Article |
Oct 1, 2004 |
36 |
| 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 |
| Daily Tax Update: IRS Issues Two Revenue Rulings on Corporate Indebtedness. |
Kinney, Ms Jan |
|
Jul 14, 2004 |
751 |
| Debt: relief for Ethiopia. |
|
Brief Article |
Jul 1, 2004 |
57 |
| Debt reduction is not a purchase price reduction. |
Van Leuven, Mary |
|
Jun 1, 2004 |
1038 |
| Daily Tax Update: IRS Issues More Consolidated Attribute Reduction Regulations. |
Kinney, Jan |
|
Mar 15, 2004 |
667 |
| 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 |
| House committee approves loan-forgiveness bill. (In Washington). |
|
Brief Article |
Jan 1, 2003 |
319 |
| Procedures for Seizing Assets in the Form of Debt Instruments in the context of Tax Collection by Warrant. |
|
|
Dec 31, 2002 |
793 |
| 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 Forgiveness & Modification - A Primer for the Non-Tax Attorney - Part I. |
Johnson, Wayne R. |
|
Apr 29, 2002 |
2355 |
| 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 |
| 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 |
| 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 |
| A sensible, workable debt-reduction strategy. |
Popeck, Cindy |
|
Mar 1, 1999 |
1173 |
| 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 |
| 'Global partnership' for development pursued. |
|
|
Mar 22, 1998 |
1362 |
| 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 |
| 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 |
| An update to the COD provisions amended by the RRA. |
Grooms, William M. |
|
Mar 1, 1994 |
1606 |
|
