Laws, regulations and rules subtopic
| |
Articles
1-117 out of 117 article(s)
| Title |
Author |
Type |
Date |
Words |
| Incorporating an insolvent partnership: availability of the insolvency exclusion. |
Weber, Mindy Tyson |
|
Apr 1, 2013 |
2533 |
| Formula clauses: adjusting property transfers to eliminate tax. |
Skarbnik, John H.; West, Ron |
|
Feb 1, 2013 |
5637 |
| Excluding and rolling over gain on disposition of qualified small business stock. |
Ellentuck, Albert B. |
|
Jan 1, 2013 |
1636 |
| Instructions address portability election. |
|
|
Dec 1, 2012 |
492 |
| 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 |
| Gift and estate tax planning considerations. |
Lovinger, Sarah |
|
Nov 1, 2012 |
2574 |
| Taxpayers not insolvent for purposes of Sec. 108 exclusion. |
Beavers, James A. |
|
Oct 1, 2012 |
1011 |
| IRS issues rules on portability election. |
|
|
Sep 1, 2012 |
568 |
| No exclusion for former spouse from assignment of disability income. |
Meade, Janet A. |
|
Sep 1, 2012 |
514 |
| Estate exclusion portability election Regs. issued. |
Nevius, Alistair M. |
|
Sep 1, 2012 |
481 |
| Application of the consolidated tax return rules to insolvent members. |
Feinstein, Bruce |
|
Aug 1, 2012 |
2471 |
| Going green yields immediate tax savings. |
Roman, Laura L. |
|
Aug 1, 2012 |
947 |
| Tax Court rules notice not required for Crummey powers. |
Ransome, Justin P. |
|
Feb 1, 2012 |
1576 |
| Managing new schedule M-3 disclosures. |
Hennig, Cherie J.; Schnee, Edward J.; Sonnier, Blaise M. |
|
Dec 1, 2011 |
6923 |
| Canadian taxation: corporate partner income inclusions. |
|
|
Sep 1, 2011 |
2476 |
| Wisconsin legislation to exclude certain healthcare benefits from Wisconsin taxable income. |
|
|
Sep 1, 2011 |
1377 |
| Clawback of the gift tax. |
Hills, Marvin D. |
|
Sep 1, 2011 |
3038 |
| Partners' limited liability and self-employment tax. |
Nash, Claire Y. |
|
Jul 1, 2011 |
2794 |
| Seven good reasons: credit shelter trusts remain relevant: estate planners should rarely, if ever, rely on portability. |
Rubin, Daniel S. |
|
Jun 1, 2011 |
2782 |
| IRS allows oil and gas company a bulk sale exception. |
Van Leuven, Mary |
|
Jun 1, 2011 |
1376 |
| Portability of unused estate and gift tax exclusion between spouses. |
Nuckolls, John M. |
|
May 1, 2011 |
2300 |
| Capital gain exclusion on small business stock. |
Smith, Patrick J.; Hechinger, Francois; Nuckolls, John M. |
|
May 1, 2011 |
1828 |
| Second home eligible for parsonage exclusion. |
Reichert, Charles J. |
|
Apr 1, 2011 |
529 |
| IRS wins again on annual exclusion of gifts of partnership interests. |
Johnson, Eric L.; Janes, Craig L. |
|
Mar 1, 2011 |
4365 |
| Remodel or rebuild? How the decision could affect the Sec. 121 exclusion. |
Lash, Craig |
|
Dec 1, 2010 |
1347 |
| Deferring COD income: burden may outweigh benefit. |
Barnett, Robert; Matalon, Gregory |
|
Nov 1, 2010 |
1166 |
| Back to the future: estate planning for 2010 and beyond: estate planners look for ways to use this year's expiration of the estate tax and other byproducts of Congressional disarray to their clients' advantage. |
McBride, Katarinna |
|
Nov 1, 2010 |
1117 |
| Taxpayers who built new home denied exclusion. |
Reichert, Charles J. |
|
Oct 1, 2010 |
454 |
| Taxpayers not entitled to exclude gain from sale of principal residence. |
Aponte, Stephen E. |
|
Oct 1, 2010 |
1493 |
| Taxpayer denied exclusion for gain on the sale of a principal residence. |
Beavers, James A. |
|
Sep 1, 2010 |
1470 |
| Tax benefits for education. |
Zook, John D.; Zook, Kristin L. |
|
Jul 1, 2010 |
5402 |
| Back to the basics: common gift tax return mistakes. |
Ransome, Justin P.; Schafer, Frances W. |
|
Jul 1, 2010 |
4675 |
| Adoption credit and exclusion expanded. |
|
|
Jun 1, 2010 |
362 |
| Estate tax planning for a U.S. citizen with a noncitizen spouse. |
Klahsen, Rick |
|
Apr 1, 2010 |
1608 |
| IRS continues focus on disallowing annual exclusions for gifts of partnership interests. |
Klahsen, Rick |
|
Apr 1, 2010 |
1170 |
| Regulations: final Regs. issued on S Corp. DOI income exclusion and tax attributes. |
Nevius, Alistair M. |
|
Jan 1, 2010 |
772 |
| A limited-time opportunity for small business stock. |
Prieto, Tom |
|
Dec 1, 2009 |
797 |
| Taxability of employer-owned life insurance contracts. |
Jarmusch, Keith |
|
Dec 1, 2009 |
1031 |
| "Unforeseen circumstances" exclusion from gain on sale of home: regulations and private letter rulings offer examples of situations the IRS has approved as qualifying for partial exclusion of gain. |
Randolph, David W. |
|
Nov 1, 2009 |
2866 |
| International taxation: a guide for academics abroad. |
Dhanda, Michelle |
|
Sep 22, 2009 |
14628 |
| Broken home: divorce and the principal residence. |
Stolz, David A. |
|
Sep 1, 2009 |
2406 |
| 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 |
| Clergy tax rules extend beyond churches. |
Schloemer, Paul |
|
Jul 1, 2009 |
3733 |
| Location tax incentive not federal taxable income. |
Elzweig, Brian; Chambers, Valrie |
|
Apr 1, 2009 |
769 |
| Who loses if we limit tax exclusion for health insurance? |
Gould, Elise; Minicozzi, Alexandra |
|
Apr 1, 2009 |
315 |
| CFC credit rules eased. |
Sherr, Eileen Reichenberg |
|
Jan 1, 2009 |
306 |
| New treatment for second-home proceeds: partial gain from sale of principal residence. |
Nevius, Alistair M. |
|
Dec 1, 2008 |
577 |
| New rules seek to reduce tax advantages of converting second home to principal residence. |
Rose, Kevin |
|
Dec 1, 2008 |
2032 |
| Current developments in employee benefits and pensions. |
Walker, Deborah; LaGarde, Stephen; Neilio, Mark |
|
Dec 1, 2008 |
7822 |
| Phone company on the hook for incentives. |
Reichert, Charles J. |
|
Nov 1, 2008 |
455 |
| Planning opportunities with the Sec. 121 partial exclusion. |
Cockrum, Robert B.; Caban-Garcia, Maria T. |
|
Aug 1, 2008 |
6275 |
| Court reverses broad-based FICA exclusion for severance payments. |
Mirsky, Ira B. |
|
Jul 1, 2008 |
1767 |
| Vacation home swaps get safe harbor. |
Wayner, Stephen A. |
|
Jul 1, 2008 |
802 |
| Handling gifts and bequests of LLC interests. |
Ellentuck, Albert B. |
|
Jun 1, 2008 |
1796 |
| Tax Court holds - repeatedly - that Antarctica is not a foreign country. |
Nevius, Alistair M. |
|
Apr 1, 2008 |
610 |
| This sold house. |
Reichert, Charles J. |
|
Apr 1, 2008 |
688 |
| Deducting interest on qualified education loans. |
Ellentuck, Albert B. |
|
Mar 1, 2008 |
1929 |
| Statutory speed bumps: the roles third parties play in tax compliance. |
Lederman, Leandra |
|
Dec 1, 2007 |
26184 |
| In the line of duty. |
Metrejean, Cheryl T. |
|
May 1, 2007 |
262 |
| Gains on sales of QSB stock in light of secs. 1045 and 1202. |
Velotta, Robert A. |
|
Aug 1, 2006 |
1999 |
| International provisions of TIPRA. |
Mattson, Andrew M. |
|
Jul 1, 2006 |
1246 |
| Avoiding the confidentiality tax bite: the proceeds of your client's settlement for physical injury are free from income tax, right? Not necessarily, if the settlement contains a confidentiality provision. Enter into such settlements carefully and be aware of potential tax consequences. |
Choudhury, Neel |
|
Jun 1, 2006 |
2150 |
| General welfare exclusion: an opportunity to exclude some payments? |
Fiore, Nick |
|
May 1, 2006 |
575 |
| Home sweet home: ascertaining the tax basis of a personal residence. |
Soled, Jay A. |
|
Apr 1, 2006 |
2747 |
| Accountable plan rules denied income exclusion for tool reimbursements. |
Borczak, Barbara S. |
|
Dec 1, 2005 |
785 |
| Sale of a residence and like-kind exchanges: this two-part article examines how recent developments in the principal residence exclusion and like-kind exchanges affect mixed personal- and business-use property. Part II examines how Rev. Proc. 2005-14 applies secs. 121 and 1031 to sales and like-kind exchanges of such property. |
Dilley, Steve |
|
Dec 1, 2005 |
4245 |
| Lessee construction allowances. |
Barranca, Steven C. |
|
Oct 1, 2005 |
1996 |
| Personal residence gain exclusion: unforeseen circumstances safe harbors. |
Miller, Sami D.T. |
|
Sep 1, 2005 |
1255 |
| Disability pay not in the nature of workers' compensation. |
Youngblood, Alfaye |
|
May 1, 2005 |
821 |
| Significant individual provisions of the AJCA. |
Nissenbaum, Martin |
|
Feb 1, 2005 |
3135 |
| Neighbors' hostility allowed reduced exclusion on residence sale gain. |
Puckett, Mark D. |
|
May 1, 2004 |
601 |
| Neighbors' hostility allowed partial gain exclusion on residence sale: the IRS offers guidance on "unforeseen circumstances". |
Laffie, Lesli S. |
|
May 1, 2004 |
469 |
| Tax planning for the sale of a principal residence. |
Dilley, Steven C. |
|
Feb 1, 2004 |
3768 |
| Tax planning for the sale of a principal residence: final regulations on the principal residence exclusion clarify some issues under sec. 121 and create new tax planning opportunities. |
Dilley, Steven C. |
|
Jan 1, 2004 |
4406 |
| No annual gift tax exclusion for gift of LLC membership units. |
Pulliam, Darlene |
|
Jan 1, 2004 |
651 |
| Excluding over-the-counter drug reimbursements: make medical reimbursements less of a headache. |
Laffie, Lesli S. |
|
Jan 1, 2004 |
471 |
| Tax benefits for U.S. individuals working in Iraq. |
|
|
Nov 1, 2003 |
222 |
| Luxury automobile exclusion regs. |
Beck, Allen M. |
|
Oct 1, 2003 |
893 |
| Owners of multiple residences lose principal residence exclusion. |
O'Driscoll, David |
|
Oct 1, 2003 |
865 |
| Gifts of an ownership interest in a business not eligible for the annual exclusion. |
Bakale, Anthony |
|
Aug 1, 2002 |
1095 |
| IRS manual counsels attorneys on verdict and settlement taxes. |
Porter, Rebecca |
|
May 1, 2001 |
520 |
| Partnership's ownership of residence does not deny sec. 121 exclusion. |
Hamill, James R. |
|
Jun 1, 2000 |
867 |
| The splitting issue. |
Schuster, Randi A. |
|
May 1, 2000 |
731 |
| Sec. 1202 qualifications. |
Flynn, Maura P. |
|
Aug 1, 1999 |
862 |
| Land preservation provides estate tax benefits: section 2031(c). |
Brown, Brenda J. |
|
Jun 22, 1999 |
5645 |
| Sec. 121 exclusion available to bankruptcy estate. |
Hryshko, Dawn |
|
Aug 1, 1998 |
790 |
| Principal residence sales by international executives after the TRA '97. |
Fisher, Arthur L. |
|
Apr 1, 1998 |
3643 |
| New rules affecting home sales and purchases. |
Fiore, Nicholas |
|
Dec 1, 1997 |
752 |
| Once-in-a-lifetime exclusion and rollover provisions on gain from sale of home replaced by new exclusion rules. |
Gray, Shelley |
|
Dec 1, 1997 |
957 |
| The new family-owned business exclusion. |
Fiore, Nicholas |
|
Nov 1, 1997 |
728 |
| Adoption credit and assistance exclusion. |
Patterson, Martha Priddy |
|
Jun 1, 1997 |
1195 |
| Taxing punitive damages for physical injury or sickness. |
Abramowicz, Kenneth F. |
|
Mar 1, 1997 |
647 |
| IRS offers refunds for EE bonds. |
|
Brief Article |
Mar 1, 1997 |
508 |
| Maximizing gain exclusion/deferral when selling a principal residence due to death, divorce or marriage. |
Streuling, G. Fred |
|
Feb 1, 1997 |
7919 |
| Code Section 127 refunds. |
Turville, Mary A. |
|
Nov 1, 1996 |
1113 |
| Exclusion from estate for life insurance proceeds. |
Hudson, Boyd D. |
Brief Article |
Oct 1, 1996 |
352 |
| Tax Court denies C corporation sec. 104(a)(2) personal injury exclusion. |
Sager, Clayton R. |
|
Oct 1, 1996 |
863 |
| Ninth Circuit misinterprets Schleier. |
Orbach, Kenneth N. |
|
Oct 1, 1996 |
1237 |
| Form 3565 filing requirement. |
Hudson, Boyd D. |
Brief Article |
Oct 1, 1996 |
391 |
| Extension of research tax credit and educational assistance exclusion. |
|
|
Sep 1, 1996 |
660 |
| Joint venture to construct and operate an elder-care facility. |
Royalty, Phillip G. |
|
Jan 1, 1996 |
684 |
| Two conflicting decisions on excludability of age discrimination damages. |
Wagenbrenner, Anne |
Brief Article |
Nov 1, 1994 |
296 |
| Employee discounts. |
Fiore, Nicholas |
|
Jun 1, 1994 |
661 |
| Furnishing products for employee testing. |
Patterson, Martha Priddy |
|
Jun 1, 1994 |
912 |
| The alternative minimum tax. |
Slivinsky, Barry |
|
Jun 1, 1994 |
4900 |
| New 50% exclusion for gain from QSB stock. |
Clifton, S. Diane |
|
May 1, 1994 |
818 |
| Employer-provided transportation benefits. |
Dunn, Bill |
|
Apr 1, 1994 |
472 |
| An update to the COD provisions amended by the RRA. |
Grooms, William M. |
|
Mar 1, 1994 |
1606 |
| Updated Sec. 911 regulations provide relief for nonfilers. |
Beyersdorff, Chris |
|
Dec 1, 1993 |
405 |
| Half of settlement money is excludable. |
|
Brief Article |
Jul 1, 1993 |
207 |
| Taxation of corporate-owned life insurance policy proceeds payable to shareholders. |
Headley, Richard A. |
|
Aug 1, 1992 |
1341 |
| Comments on proposed fringe benefits regulations: December 5, 1991. |
|
|
Jan 1, 1992 |
1706 |
| Annual gift tax exclusion available for gifts to contingent beneficiaries. |
Thompson, James G. |
|
Dec 1, 1991 |
855 |
| Section 954(b)(4)'s high-tax exception. |
|
|
Nov 1, 1989 |
949 |
|
