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1-147 out of 147 article(s)
Title Author Type Date Words
Final regs. govern sales-based royalties and vendor allowances. Schreiber, Sally P. Mar 1, 2014 529
Safe harbor offered for allocating rehab credits. Bonner, Paul Mar 1, 2014 350
Solving a problem with sec. 338 purchase-price allocations. Daniel, Russ; Mulders, Maaike; Barnett, Andre J. Feb 1, 2014 1330
Continuing efforts to amend the multistate tax compact. Yesnowitz, Jamie; Busacker, Dale; Jones, Chuck; Stolly, Lori Feb 1, 2014 2233
Current developments in partners and partnerships. Burton, Hughlene A. Feb 1, 2014 7781
Partnership capital account revaluations: an in-depth look at sec. 704(c) allocations. Greenwell, James M. Feb 1, 2014 6652
S corp. members are not subject to controlled group sec. 179 limitations. Joe, David Nov 1, 2013 912
Controlled groups and the sec. 179 election for S corporations. Jamison, Robert W.; Hesse, Christopher W. Nov 1, 2013 3367
Sec. 754 and ground leases. Pitt, Andrew Oct 1, 2013 946
Basis: inside out or just right? Hazel, Kristen E. Sep 1, 2013 2245
Chief Counsel provides guidance on allocating acquisition-related costs. Feinstein, Bruce; Cupcrsmith, Adam Aug 1, 2013 1947
Interplay of withholding obligations on partnership's disposition of U.S. real property. Breen, Jennifer E.; Bak, Jacqueline Jul 1, 2013 1012
Targeted partnership allocations. Brock, Noel P. Jul 1, 2013 8547
Targeted partnership allocations. Brock, Noel P. Jun 1, 2013 5605
Fall out from New Jersey's throwout rule. Friedman, Jeffrey; Simonetti, Marc; Betor, Todd May 1, 2013 3458
Illinois apportionment of service income and unitary partnerships. Weber, Mindy Tyson Apr 1, 2013 1683
Partners' income allocations and the new net investment income tax. Taptelis, Louis; Dougherty, Ted Mar 1, 2013 2102
Alternative apportionment: fairness is not the only factor. Yesnowitz, Jamie C.; Ridenour, Craig; Kirkell, Brian Mar 1, 2013 3559
Tax Court denies investment interest deduction. Beavers, James A. Mar 1, 2013 1602
Current developments in partners and partnerships. Burton, Hughlene Feb 1, 2013 6146
Reporting trust and estate distributions to foreign beneficiaries. McNamara, Lawrence H., Jr. Jan 1, 2013 6356
Proposed amendments would change apportionment rules. Nevius, Alistair M. Nov 1, 2012 573
Allocation of Sec. 263A costs addressed in prop. Regs. Nevius, Alistair M. Nov 1, 2012 435
Proposed amendments to article IV of the Multistate Tax Compact. Peart, Jason Nov 1, 2012 961
Alternative apportionment: tough for the taxpayer, (too) easy for the states. McCoy, Glenn C., Jr.; Stuardi, Pietro M.; Reminick, Holtz Rubenstein Oct 1, 2012 1821
Appeals Court invalidates associated-property Regs. Sep 1, 2012 649
Is the value of cost segregation depreciating? Blazek, Mark W. Aug 1, 2012 2009
Unmarried co-owners must allocate mortgage interest limits. Reichert, Charles J. Jul 1, 2012 479
Are taxpayers bound by purchase price allocations? Anderson, Kevin D. May 1, 2012 764
Reporting dilemma: personal use of rental properties. Hagy, Janet C. May 1, 2012 2231
Banks are lenders to partnership, not partners. Beavers, James A. Mar 1, 2012 1242
Taxtrends: preparing and filing form 8939. Cantrell, Carol A. Nov 1, 2011 3756
The targeted allocations approach: a basic primer. Wong, Alan Oct 1, 2011 1286
Canadian taxation: corporate partner income inclusions. Sep 1, 2011 2476
The practitioner's role in reviewing LLC allocations. Ellentuck, Albert B. Jun 1, 2011 1640
Case addresses the sec. 752 anti-abuse regs. Patch, David May 1, 2011 2607
Target allocations. Weber, Neal A. Apr 1, 2011 2391
Prop. Regs, on sales-based royalties and vendor allowances. Weber, Neal A. Apr 1, 2011 2027
In pursuit of equity in property tax allocation: discussing the flawed implementation of Proposition 13. Gervais, Michael; Rayford, Dontae Mar 22, 2011 12520
Too big to fail: the problem of partnership allocations. Monroe, Andrea Jan 1, 2011 7564
Too big to fail: the problem of partnership allocations. Monroe, Andrea Jan 1, 2011 18524
State & local taxes: income apportionment and allocation after Mead. Kwiatek, Harlan J.; Weinreb, Adam Stuart Sep 1, 2010 2600
IRS issues partnership anti-abuse rule regs. Nevius, Alistair M. Aug 1, 2010 823
Final regs. on treatment of controlled services transactions under Sec. 482. Nevius, Alistair M. Oct 1, 2009 436
Allocating liabilities among related partners: determining the impact of IPO II. Harris, Deanna Walton Jun 1, 2009 2377
Using statistical sampling to support the Sec. 199 deduction. Zaleski, Andy May 1, 2009 1491
Navigating Secs. 743 and 734 in the current economy. Smith, Edward J., Jr.; Brandmeir, Zachary May 1, 2009 1868
Target or waterfall: partnership allocations. Seaton, Jennifer; Henson, Jeremy Apr 1, 2009 2866
Limitations on taxpayers' ability to disavow tax consequences of contract terms. Keenan, John; Lagun, Julia Jan 1, 2009 1397
Are multinationals living in a new world? The U.S. temporary cost sharing regulations. Garcia, Michelle; Herr, Thomas; Sanschagrin, Guy Jan 1, 2009 4022
Seven principles to consider when preparing a tax provision for subsidiary or carve-out financial statements. Abahoonie, Edward J.; Linville, Jonathan Jan 1, 2009 3371
OECD discussion draft on new article 7 (business profits) of the OECD Model Tax Convention. Muller, Johann Jan 1, 2009 5975
Allocating passthrough items to S corporation shareholders. Ellentuck, Albert B. Dec 1, 2008 1205
Installment sales: allocation of installment payments. Klunk, Jon R. Sep 1, 2008 1217
IRS issues new rules on allocation of partnership items. Beavers, James Aug 1, 2008 855
Rethinking tax nexus and apportionment: voice, exit, and the dormant commerce clause. Zelinsky, Edward A. Jun 22, 2008 30372
The quest to tax financial income in a global economy: emerging to an allocation phase. Benshalom, Ilan Jun 22, 2008 21792
VFJ Ventures, Inc. v. Surtees permissibility of Alabama's add-back statute: on April 29, 2008, Tax Executives Institute filed a brief amicus curae in with the Supreme Court of Alabama in VFJ Ventures, Inc. v. Surtees, relating to the permissibility of Alabama's add-back statute. May 1, 2008 4075
Maximizing the benefits of sec. 199 in an asset sale. Reinstein, Todd; Rolfes, Danielle E. May 1, 2008 2541
TEI's follow-up comments on section 482 services regulations: on November 27, 2007, TEI submitted the following comments on temporary and proposed regulations relating to the treatment of services under section 482 (T.D. 9278) and revenue procedure 2007-13. Jan 1, 2008 2179
Even more uncertainty about estate-tax apportionment: apportionment is an important but confusing subject, and two recent decisions interpreting apportionment waiver clauses in wills and revocable trusts under Illinois law make new and even more confusing law. This article analyzes these cases and provides drafting suggestions. Schreder, Carleen L. Jun 1, 2007 3914
The houses that eminent domain and housing tax credits built: imagining a better New Orleans. Brown, Carol Necole; Williams, Serena M. Mar 1, 2007 13891
Controlled services transactions. Laffie, Lesli S. Oct 1, 2006 837
Withholding Requirements for Income Allocated to Foreign Partners. . Godfrey, Howard Oct 1, 2006 4817
Withholding requirements for income allocated to foreign partners. Godfrey, Howard Sep 1, 2006 4682
Allocation and apportionment of expenses for Sec. 199 purposes: for many taxpayers, calculation of the Sec. 199 deduction will require an enormous amount of work. This article focuses on one aspect of the deduction, the allocation and apportionment of expenses under the Sec. 861 regulations and the proposed Sec. 199 regulations. Kraay, Vickie Jun 1, 2006 5390
Final Section 199 regulations clarify application of domestic production incentive. Vance, Scott May 1, 2006 3782
Towards equity and efficiency in partnership allocations. Jones, Darryll K. Mar 22, 2006 23537
Current developments. Burton, Hughlene A. Feb 1, 2006 4508
Stock options and cost-sharing agreements. Laffie, Lesli S. Nov 1, 2005 412
The "kiddie tax" on qualified dividends and net capital gains. Hulse, David S. Nov 1, 2005 1376
TEI comments on proposed cost sharing regulations: November 28, 2005. Nov 1, 2005 10109
Partnership liabilities. Laffie, Lesli S. Aug 1, 2005 553
Transfer pricing in Germany. Fabry, Peter Aug 1, 2005 1167
Treatment of ownership changes for EIPs under Notice 2005-32. Velotta, Robert A. Aug 1, 2005 1686
Apportionment apoplexy: throwback, throwout, or just throw up your hands. Wilson, Margaret C. Jul 1, 2005 11398
A winning tax shelter case. Jung, Do-Jin Jun 1, 2005 634
New rules on FTC allocations. Shum, Michael G. Jun 1, 2005 2427
Current corporate income tax developments. Ponda, Shona Apr 1, 2005 4776
At-risk final regs. on "disqualifying interests". Howard, B. Carol Nov 1, 2004 1275
IRS relief for missed allocations of GST exemption. Sherr, Eileen Oct 1, 2004 267
Sec. 351 transfers involving boot and encumbered assets. Keller, Brian E. Sep 1, 2004 1954
Reverse sec. 704(c) allocations for securities partnerships. Miller, Sarah Allen Sep 1, 2004 1440
Divorce agreement language: proper wording in divorce documents is crucial. Maples, Larry Sep 1, 2004 3428
Are unallocated support payments alimony? Hawley, Richard C. Aug 1, 2004 626
IRS revises allocation rules for charitable contributions. Jul 1, 2004 388
Fixing the constitutional absurdity of the apportionment of direct tax. Johnson, Calvin H. Jun 22, 2004 26650
Interpreting the Sixteenth Amendment. Jensen, Erik M. Jun 22, 2004 20903
Rev. Rul. permits allocation of expenses to former employees. Masnik, Robert H. Jun 1, 2004 722
NY administrative ruling addresses numerous apportionment issues. Amitay, Sharlene Jun 1, 2004 860
Taxation of damages from securities lawsuits. Hanson, Randall K. Apr 1, 2004 3691
Allocating settlement proceeds in employment cases. Monroe, Tracy J. Aug 1, 2003 1573
Tax allocations for securities partnerships. Bellamy, Chris Aug 1, 2003 1802
Partnership items. Schnee, Edward J. Jun 1, 2003 661
Final regs. on allocating income between U.S. and possessions. Thomas, Jim Mar 1, 1999 1074
The TRA '97's new basis allocation rules for property distributions. Streer, Paul J. Jul 1, 1998 5724
States quickly modify apportionment provisions in reaction to changes in financial institutions industry. Boucher, Karen J. Nov 1, 1997 1724
Depreciation planning for newly acquired commercial real estate. Keeley, Karen M. Oct 1, 1997 1614
Beware not allocating the GSTT exemption on a gift tax return - a trap for the unwary. Sherr, Eileen Reichenberg Aug 1, 1997 2143
Amendments to the sec. 1060 and 338(b) regulations conforming allocation of purchase price to the 1993 intangibles legislation. Eisenberg, Andrew M. Jun 1, 1997 1405
Is sec. 704(c) or sale treatment better for a contributing partner? Holbrook, Terri L. May 1, 1997 1271
Planning ideas under the new consolidated sec. 382 regulations. Friedel, David Apr 1, 1997 779
Allocation and apportionment of charitable contributions under section 861. Mar 1, 1997 4263
Current corporate income tax developments. Boucher, Karen J. Mar 1, 1997 6928
GST tax exemption - late allocation issues. Kelley, Duane G. Dec 1, 1996 1312
Interest expense allocation related to debt-financed distributions from a passthrough entity. Schulz, Charles P. Dec 1, 1996 471
Allocation of nonrecourse debt under the three-tier sec. 752 allocation process. Ellentuck, Albert B. Oct 1, 1996 1516
IRS issues proposed regulations on allocation and apportionment of research and experimental expenditures. Goodman, Mark E. Sep 1, 1996 1133
The single sales factor - a new trend? Esstman, Donald L. Sep 1, 1996 784
Massachusetts single-sales factor apportionment. Joseph, Douglas A. Sep 1, 1996 832
The increased importance of inventory valuations in purchase price allocations. Whalen, Rich Jul 1, 1996 657
Allocations using a reasonable method other than those specifically stated in regulations. Ellentuck, Albert B. Jun 1, 1996 860
Final regs. clarify basis and distribution issues, but leave unanswered questions. Duncan, William A. May 1, 1996 7212
Coordination of elections by S shareholders to close the books for allocation purposes. Payne, Jay Brief Article Apr 1, 1996 486
Partnership's allocation method satisfies sec. 704(b) and (c). Castle, Creighton Jan 1, 1996 497
Proposed Section 861 regulations. Nov 1, 1995 2985
Regulations on allocations relating to contributed property affect securities partnerships. Dance, Glenn E. Nov 1, 1995 504
Planning for distribution of partnership interest at death. Torrance, Debbie R. Oct 1, 1995 707
Planning around the CFC netting rule. Bond, Dale Jul 1, 1995 930
Age-weighted profit-sharing plans may benefit small companies. Warren, Joseph F., Jr. Brief Article May 1, 1995 194
Accounting for book-tax differences of property contributed to a partnership. Walsh, Joseph G. May 1, 1995 5159
Accounting for book-tax differences of property contributed to a partnership. Walsh, Joseph G. Apr 1, 1995 6924
Final sec. 704(c) regulations issued. Edquist, David Apr 1, 1995 574
Responding to the new subsidiary investment and earnings and profits consolidated return regulations. Bean, Robert L. Mar 1, 1995 3706
Allocations relating to property contributed to partnership. Dance, Glenn E. Nov 1, 1994 1400
Accounting for the value of a partner's services. Ellentuck, Albert B. Oct 1, 1994 591
Tax Court specifies conditions for accepting settlement allocations. Sager, Clayton R. Sep 1, 1994 1360
Sec. 467 revisited: payments vs. allocations. Orbach, Kenneth N. Sep 1, 1994 1032
AMT credits allocated in a consolidated group. Yelvington, Brenda Aug 1, 1994 1613
Several options available for property contributed to a partnership. Edquist, David Jul 1, 1994 6572
Rent allocated to foreign corporation subject to gross income tax. Burge, Marianne Brief Article Jul 1, 1994 441
New regulations clarify partnership allocations related to contributed property. Lux, Michael Brief Article Mar 1, 1994 330
Limitation increase rule revoked by proposed regulations. Coughlin, Theresa A. Jul 1, 1993 764
Allocations of nonrecourse deductions and the minimum gain chargeback. Martin, M. Jill Dec 1, 1992 2573
Allocation of partnership liabilities. Dennis, William A., Jr. Aug 1, 1992 4680
Convertible bonds settled for cash upon conversion and balance sheet treatment for certain sales of mortgage servicing rights. Volkert, Linda A. Mar 1, 1992 1252
Related-party transfers of inventory; write-downs should precede transfers to minimize related-party loss limitations. Erdahl, Steven D. Nov 1, 1991 4704
Corporate separations under sec. 355. Haecker, Carol A. Nov 1, 1991 896
Look-back method for long-term contract reporting. Steele, Jacien L. Nov 1, 1991 1432
The look-back method; an enforcement mechanism with long arms. Shavell, Richard R. Nov 1, 1991 5329
Limitations on NOL carryforwards. Lewis, Sandra K. Nov 1, 1991 779
Advance pricing agreements: practical issues to consider in determining whether to pursue one. Patton, Michael F. Nov 1, 1991 5056
Comments on proposed regulations on the allocation of interest expense under Sections 861 and 864(e): July 24, 1991. Sep 1, 1991 7323
Comments on proposed regulations on the allocation and apportionment of charitable contributions: August 2, 1991. Sep 1, 1991 4438
Comments on T.D. 8257 and INTL-304-89: interest allocation - transition rules, March 16, 1990. Mar 1, 1990 608
Notice 89-91: allocation of charitable contributions under Section 864(e). Nov 1, 1989 1190
Allocating interest and other expenses under Section 864(e). Richey, Keith S. Mar 22, 1989 9537

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