Laws, regulations and rules subtopic
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Articles
1-300 out of 332 article(s) next
| Title |
Author |
Type |
Date |
Words |
| Regs. issued on integrated hedging transactions of qualifying debt. |
Jimenez, Julio; Eltaki, Menna |
|
Jan 1, 2013 |
1399 |
| Prop. Regs. limit conditions resulting in substantial risk of forfeiture under Sec. 83. |
Lee, Robert |
|
Nov 1, 2012 |
1397 |
| Ponzi schemes, clawbacks, and the claim of right doctrine. |
Aponte, Stephen E.; Reminick, Holtz Rubenstein |
|
Oct 1, 2012 |
1754 |
| LLC distributions of contributed property. |
Ellentuck, Albert B. |
|
Oct 1, 2012 |
2116 |
| Determining tax consequences of corporate liquidation to the shareholders. |
Ellentuck, Albert B. |
|
Sep 1, 2012 |
1643 |
| When becoming a U.S. resident, beware of PFIC rules. |
Whittall, Robert E. |
|
Aug 1, 2012 |
1143 |
| Issues facing partnerships under FIRPTA. |
Smith, Annette B. |
|
Jul 1, 2012 |
1240 |
| Interaction of the subpart F dual-character property and majority-use rules. |
Smith, Annette B. |
|
Jul 1, 2012 |
1077 |
| Potential pitfalls in PFIC reporting. |
Smith, Annette B. |
|
Jul 1, 2012 |
1155 |
| Post-deal depreciation: impact of certain nonrecognition transactions. |
Smith, Annette B. |
|
Jul 1, 2012 |
1247 |
| Sidestepping deferred intercompany gain. |
Van Leuven, Mary |
|
Jun 1, 2012 |
2234 |
| Realization and its evil twin deemed realization. |
Mock, Rodney P.; Tolin, Jeffrey |
|
Mar 22, 2012 |
29195 |
| Proposed regulations on capitalization of expenditures related to tangible property: April 24, 2012. |
|
|
Mar 1, 2012 |
9040 |
| Prop. regs clarify basis reporting for debt, options. |
Roane, Dayna E. |
|
Mar 1, 2012 |
764 |
| Prop. regs. require NUBIG and NUBIL redetermination for consolidated Sec. 382 purposes. |
Keith, Bryan D. |
|
Feb 1, 2012 |
2104 |
| Final "hot stock" regs, and Dunn Trust. |
Steinmetz, Adam L. |
|
Feb 1, 2012 |
1993 |
| Proposed Sec. 382 regs. simplify small shareholder treatment. |
Fairbanks, Greg Alan |
|
Feb 1, 2012 |
2042 |
| Recognized built-in loss is subject to sec. 382 limitation. |
Dell, Michael |
|
Jan 1, 2012 |
582 |
| Sec. 1033 can allow for flexible tax-free reinvestments. |
Wong, Alan |
|
Oct 1, 2011 |
1679 |
| Final regs. issued on Killer B transactions. |
Hanson, Kristin N. |
|
Sep 1, 2011 |
1478 |
| "Killer B" crackdown finalized. |
Bonner, Paul |
|
Aug 1, 2011 |
659 |
| Diversifying concentrated positions in the most tax-efficient manner. |
Bakale, Anthony S. |
|
Aug 1, 2011 |
4206 |
| Separately identifiable intangible assets: tax opportunities and traps. |
Gruidl, Nick |
|
Aug 1, 2011 |
2486 |
| FIRPTA and the return of capital distributions. |
Smith, Annette B. |
|
Jul 1, 2011 |
1294 |
| Taxing intellectual property transfers. |
Smith, Annette B. |
|
Jul 1, 2011 |
1256 |
| The impact of unified loss rules on earnings and profits. |
Smith, Annette B. |
|
Jul 1, 2011 |
1406 |
| Ordinary worthless stock deductions: characterizing subsidiary receipts. |
Smith, Annette B. |
|
Jul 1, 2011 |
1555 |
| IRS increases focus on tax hedge identification rules. |
Dinkjian, John; Buford, Tim |
|
May 1, 2011 |
1300 |
| Capital gain exclusion on small business stock. |
Smith, Patrick J.; Hechinger, Francois; Nuckolls, John M. |
|
May 1, 2011 |
1828 |
| CaseStudy: distributing property to S corporation shareholders. |
Ellentuck, Albert B. |
|
Apr 1, 2011 |
1426 |
| Built-in gains recognition period temporarily reduced for 2011 transactions. |
Calzaretta, James |
|
Mar 1, 2011 |
997 |
| Leveraged partnership a disguised sale. |
Upshaw, Alice A.; Pulliam, Darlene |
|
Dec 1, 2010 |
673 |
| Tax attribute survival. |
Nevius, Alistair M. |
|
Dec 1, 2010 |
627 |
| Final regs. on stock basis reporting requirements. |
Nevius, Alistair M. |
|
Dec 1, 2010 |
372 |
| Reorganizations and tax attribute survival. |
Svoboda, Ryan M. |
|
Dec 1, 2010 |
709 |
| New twists on an old plot: investors look to avoid the wash sale rule by harvesting tax losses with exchange-traded funds. |
Fischer, Garrett M. |
|
Dec 1, 2010 |
16678 |
| Stock "loans" ruled sales. |
Schnee, Edward J. |
|
Nov 1, 2010 |
1086 |
| 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 |
| Like-kind exchange relief for taxpayers snared by bankrupt qualified intermediaries. |
Bakale, Anthony S. |
|
Aug 1, 2010 |
2746 |
| Applying the material participation standards to nongrantor trusts. |
Williamson, Donald T.; Staley, A. Blair |
|
Jun 1, 2010 |
5089 |
| Converting A C corporation into an LLC. |
Ellentuck, Albert B. |
|
Jun 1, 2010 |
1670 |
| Managing S corporation at-risk loss limitations: grouping or QSub elections can maximize loss recognition. |
Murphy, Elizabeth |
|
Feb 1, 2010 |
3678 |
| Sec. 475 mark-to-market election: what every tax practitioner should know. |
Harmon, Michael R.; Kulsrud, William N. |
|
Feb 1, 2010 |
10033 |
| Gifts of LLC interests. |
Ellentuck, Albert B. |
|
Feb 1, 2010 |
1201 |
| Gains and losses: Court of Federal Claims upholds LILO transaction. |
Beavers, James A. |
|
Jan 1, 2010 |
1332 |
| Grouping activities under sec. 469. |
Bowman, Misty D. |
|
Dec 1, 2009 |
1104 |
| Salaries a big offset. |
Navani, Vinay S. |
|
Nov 1, 2009 |
691 |
| Treatment of foreign currency option gains. |
Gantman, Andrew |
|
Nov 1, 2009 |
2633 |
| Contributions of property to an LLC. |
Ellentuck, Albert B. |
|
Oct 1, 2009 |
1186 |
| When to report ordinary income if a partnership with hot assets redeems a partnership interest and the liquidating distributions are made over several tax years. |
Bensimon, Daniel |
|
Oct 1, 2009 |
4133 |
| Broken home: divorce and the principal residence. |
Stolz, David A. |
|
Sep 1, 2009 |
2406 |
| Intangibles can be like-kind property. |
Petti, Andrew |
|
Sep 1, 2009 |
2432 |
| AMT consequences of an ownership change. |
Weck, L. Casey; Mittman, Matthew J. |
|
Sep 1, 2009 |
2068 |
| Deferring shareholder gain by distributing installment notes. |
Ellentuck, Albert B. |
|
Sep 1, 2009 |
1395 |
| Reduced gain opportunity means higher tax bill. |
Reichert, Charles J. |
|
Aug 1, 2009 |
854 |
| Deducting Ponzi scheme losses: practical issues. |
Takacs, Natalie Bell |
|
Aug 1, 2009 |
4100 |
| When cost segregation costs extra. |
Wood, B. Sue; Samelson, Donald P. |
|
Aug 1, 2009 |
2767 |
| Initial IRS guidance addressing EU cap-and-trade systems, subpart F rules. |
Janosy, Lauren M.; Helou, Alexandra K. |
|
Jul 1, 2009 |
1139 |
| Effect of debt recharacterization on worthless securities deductions. |
Willis, Benjamin |
|
Jul 1, 2009 |
1221 |
| QI no cure for related-party deal. |
Reichert, Charles J. |
|
Jul 1, 2009 |
863 |
| Recognizing unbilled revenue. |
Zuber, Tim; Claybon, Alexa Mortenson |
|
Jun 1, 2009 |
1323 |
| Allocating liabilities among related partners: determining the impact of IPO II. |
Harris, Deanna Walton |
|
Jun 1, 2009 |
2377 |
| Recent amendment to sec. 1374 provides limited opportunity for S corps. |
Harris, Deanna Walton; Kugler, Paul F. |
|
Jun 1, 2009 |
2731 |
| Circular like-kind exchange disallowed. |
Beavers, James |
|
Jun 1, 2009 |
1143 |
| IRS issues helpful regs. on the interplay of active trade and hot stock. |
Sarfo, Kwajo; Gruidl, Nick |
|
Apr 1, 2009 |
1328 |
| Like-kind exchanges: deferral is not always the best option. |
Nash, Claire Y.; Parker, James |
|
Apr 1, 2009 |
6330 |
| Best of both worlds? Timing is key in disposing of business property. |
Cook, Ellen D.; Ward, Dan R.; Ward, Suzanne Pinac |
|
Mar 1, 2009 |
3115 |
| Private annuity defers gain. |
Reichert, Charles J. |
|
Mar 1, 2009 |
766 |
| The importance of proper and timely hedge identification. |
Callender, Jeff; Ricks, Jo Lynn; Chan, Samantha |
|
Mar 1, 2009 |
944 |
| IRS issues guidance on determining wagering gains and losses. |
Beavers, James |
|
Feb 1, 2009 |
893 |
| Lenders allowed nonrecognition treatment for certain securities loans terminated due to bankruptcy. |
Levy, Marc D. |
|
Jan 1, 2009 |
491 |
| Final Sec. 1367 Regs. address open account debt between S Corps. and their shareholders. |
MacDonough, Laura |
|
Jan 1, 2009 |
1096 |
| Understanding the effects of nonliquidating distributions on corporations. |
Ellentuck, Albert B. |
|
Jan 1, 2009 |
1065 |
| IRS identifies sale of charitable remainder trust interests as a transaction of interest. |
Beavers, James |
|
Jan 1, 2009 |
902 |
| 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 |
| Like-kind exchanges of partnership properties. |
Smith, Michael M.; Ariail, Donald L. |
|
Dec 1, 2008 |
2998 |
| Noncontrolling interest: much more than a name change: new consolidation rules for partially owned affiliates: FASB 160. |
Bahnson, Paul R.; McAllister, Brian P.; Miller, Paul B.W. |
|
Nov 1, 2008 |
3394 |
| Open transaction doctrine applied to demutualization. |
Thompson, Steven C. |
|
Nov 1, 2008 |
822 |
| Court rules on sale of ownership rights in insurance company demutualization. |
Beavers, James |
|
Oct 1, 2008 |
1506 |
| IRS clarifies application of the step-transaction doctrine. |
Thornton, David A. |
|
Sep 1, 2008 |
2017 |
| When do foreign currency forward contracts constitute sec. 1256 contracts? |
Lee, Rebecca E.; Mou, Wei-Chin Michael |
|
Jul 1, 2008 |
1376 |
| Watch out for private annuities: favorable income tax treatment would be curtailed under proposed regulations. |
Josephs, Stuart R. |
|
Jul 1, 2008 |
3318 |
| Vacation home swaps get safe harbor. |
Wayner, Stephen A. |
|
Jul 1, 2008 |
802 |
| When is income recognized under cost-plus contracts? |
Fitzpatrick, Cathy |
|
Jun 1, 2008 |
1464 |
| Handling gifts and bequests of LLC interests. |
Ellentuck, Albert B. |
|
Jun 1, 2008 |
1796 |
| Final regs. on consolidated group liquidations. |
Schwartzman, Randy A.; Anderson, Kevin D. |
|
May 1, 2008 |
1620 |
| Understanding the tax consequences of liquidation to an S shareholder. |
Ellentuck, Albert B. |
|
Apr 1, 2008 |
2416 |
| Step right up. |
Schnee, Edward J. |
|
Apr 1, 2008 |
506 |
| This sold house. |
Reichert, Charles J. |
|
Apr 1, 2008 |
688 |
| Like a good neighbor. |
Cooley, Karen M.; Pulliam, Darlene |
|
Apr 1, 2008 |
435 |
| Special issues related to distributions of partnership interests by estates and trusts. |
Bottiglieri, Tom |
|
Feb 1, 2008 |
1043 |
| From human capital to capital gains: the puzzle of profits interests. |
Pendergraft, Sarah |
|
Jan 1, 2008 |
16078 |
| The netting of costs against income receipts (including damage recoveries) produced by such costs, without barring Congress from disallowing such costs. |
Dodge, Joseph M. |
|
Sep 22, 2007 |
35253 |
| TEI's comments on proposed regulations relating to section 987 qualified business units: on February 1, 2007, Tax Executives Institute submitted comments to The Internal Revenue Service on the proposed regulations relating to the Income and Currency Gain or Loss with respect to Section 987 Qualified Business Units Reg. 208270-86. |
|
|
Mar 1, 2007 |
4050 |
| Gains on sales of QSB stock in light of secs. 1045 and 1202. |
Velotta, Robert A. |
|
Aug 1, 2006 |
1999 |
| Taking advantage of a corporation's early losses by electing S status. |
Ellentuck, Albert B. |
|
Aug 1, 2006 |
1013 |
| Variable prepaid forwards: are stock loans possible in light of TAM 200604033? |
Dyor, Elizabeth R. |
|
Jun 1, 2006 |
2422 |
| Adoption requirements qualified as unforeseen circumstances for principal residence exclusion. |
O'Driscoll, David |
|
Jun 1, 2006 |
586 |
| Liquidating a controlled C corporation subsidiary. |
Ellentuck, Albert B. |
|
Apr 1, 2006 |
595 |
| New TAM highlights issues in like-kind exchanges involving intangibles. |
Lipton, Richard M. |
|
Mar 1, 2006 |
4028 |
| Tax consequences of home purchase programs: home sales for job moves. |
Laffie, Lesli S. |
|
Mar 1, 2006 |
575 |
| Effect of certain asset reorgs. on gain recognition agreements. |
Dubroff, Andrew |
|
Jan 1, 2006 |
2515 |
| Tax consequences to investors of broker fraud and theft: there are a number of ways tax advisers can help clients who are victims of investment fraud or theft. This article discusses the tax issues faced when trying to recoup some of the loss. |
Montgomery, Gwendolyn A. |
|
Jan 1, 2006 |
3802 |
| Avoiding the dangers of a liquidation-reincorporation. |
Ellentuck, Albert B. |
|
Jan 1, 2006 |
726 |
| 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 |
| Comparing an S stock sale to an asset sale. |
Ellentuck, Albert B. |
|
Dec 1, 2005 |
698 |
| Like-kind exchanges and QIs. |
Wise, Dan |
|
Nov 1, 2005 |
1850 |
| Sale of a residence and like-kind exchanges (Part I: 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 I describes the basic interaction between Secs. 121 and 1031.). |
Dilley, Steve |
|
Nov 1, 2005 |
3507 |
| Current developments (Part II: this two-part article discusses recent legislation, cases, rulings, regulations and other developments in the S corporation area. Part II focuses on operational issues, including built-in gains, loss limits, Social Security, bankruptcy and reorganizations.). |
Karlinsky, Stewart S. |
|
Nov 1, 2005 |
4259 |
| Planning opportunities for the sale of appreciated, dual-use property under Rev. Proc. 2005-14. |
Usher, Scott |
|
Oct 1, 2005 |
1604 |
| The burden of BILs. |
Weck, L. Casey |
|
Sep 1, 2005 |
1463 |
| Reduced exclusion possible in home sale: safe harbors for taxpayers not meeting the use/occupancy rules. |
Laffie, Lesli S. |
|
Sep 1, 2005 |
546 |
| Installment sales with contingent sales price. |
Messina, Josh |
|
Aug 1, 2005 |
1526 |
| Treatment of ownership changes for EIPs under Notice 2005-32. |
Velotta, Robert A. |
|
Aug 1, 2005 |
1686 |
| Are the loss disallowance final regs. the final word? |
Parker, Carrie |
|
Jul 1, 2005 |
1072 |
| Often-overlooked stock basis adjustments. |
Michalowski, John |
|
Jul 1, 2005 |
1047 |
| Potential tax pitfalls in debt capitalization. |
Pellervo, Patricia W. |
|
Jul 1, 2005 |
1720 |
| Can Sec. 267(f) defer a debtor's currency loss? |
Harper, Michael |
|
Jul 1, 2005 |
918 |
| Issues and pitfalls in Sec. 384 - limits on NOL use. |
Haksar, Jayant |
|
Jul 1, 2005 |
1171 |
| Partnerships, PFICs and QEFs. |
Cowan, Jeffrey P. |
|
Jun 1, 2005 |
1883 |
| Post-AJCA straddle rules. |
Dyor, Elizabeth R. |
|
Jun 1, 2005 |
2411 |
| Assessing the value of the proposed "no net value" regulations. |
Kidder, Gregory N. |
|
May 1, 2005 |
15545 |
| Stock transfer to creditors generated deductions. |
Hitt, JoAnn H. |
|
Apr 1, 2005 |
652 |
| Like-kind exchanges - common problems and solutions. |
Briskin, Robert A. |
|
Apr 1, 2005 |
7477 |
| Related-party like-kind exchanges. |
Laffie, Lesli S. |
|
Apr 1, 2005 |
307 |
| Corporate contributions to partnerships owned by shareholders. |
Ellentuck, Albert B. |
|
Feb 1, 2005 |
919 |
| Modified treatment of transfers to creditors in certain divisive reorgs. |
Simpson, Kirsten |
|
Jan 1, 2005 |
318 |
| Disallowance of certain partnership loss transfers. |
Crnkovich, Robert |
|
Jan 1, 2005 |
1722 |
| No basis reduction under Sec. 734 in stock held by partnership in corporate partner. |
Crnkovich, Robert |
|
Jan 1, 2005 |
213 |
| Divorce issues and business succession planning. |
Capassakis, Evelyn M. |
|
Dec 1, 2004 |
4637 |
| Reducing BIG for QSub stock. |
Valdez, Domingo |
|
Nov 1, 2004 |
741 |
| Avoid the tax trap when repaying shareholder loans: careful planning can shield recognition of gain on loan repayment. |
Howell, Brian K. |
|
Nov 1, 2004 |
1488 |
| Understanding the mechanics of minimum gain. |
Ellentuck, Albert B. |
|
Oct 1, 2004 |
931 |
| Substantial compliance no substitute for filing election. |
Quinn, Tina |
|
Oct 1, 2004 |
1246 |
| Reverse sec. 704(c) allocations for securities partnerships. |
Miller, Sarah Allen |
|
Sep 1, 2004 |
1440 |
| Using a like-kind exchange to avoid gain recognition. |
Ellentuck, Albert B. |
|
Jul 1, 2004 |
692 |
| No gain deferral on stock sale to ESOP. |
Puckett, Mark D. |
|
May 1, 2004 |
797 |
| Neighbors' hostility allowed partial gain exclusion on residence sale: the IRS offers guidance on "unforeseen circumstances". |
Laffie, Lesli S. |
|
May 1, 2004 |
469 |
| Departing partner's debt service payment income to partnership. |
Nash, Claire Y. |
|
Feb 1, 2004 |
897 |
| Partnership installment obligations. |
Laffie, Lesli S. |
|
Jan 1, 2004 |
448 |
| Safe harbors for identifying Sec. 382 RBIG or RBIL. |
Yecies, Mark |
|
Jan 1, 2004 |
1577 |
| Real estate depreciation recapture. |
Reilly, Kevin F. |
|
Nov 1, 2003 |
932 |
| Tax allocations for securities partnerships. |
Bellamy, Chris |
|
Aug 1, 2003 |
1802 |
| Prearranged stock transfers qualify under Sec. 351. |
O'Driscoll, David |
|
Aug 1, 2003 |
847 |
| Technical inconsistencies in the investment company provisions. |
Smith, Annette B. |
|
Jul 1, 2003 |
1373 |
| Final and temp. sec. 121 regs. on gain exclusion. |
Packard, Pamela |
|
May 1, 2003 |
952 |
| Loss transactions exempt from tax shelter disclosure rules. |
O'Driscoll, David |
|
May 1, 2003 |
858 |
| Treasury clarifies third-party transfers. |
Quinn, Tina |
|
Apr 1, 2003 |
682 |
| Personal guaranty does not preclude gain recognition on transferred liabilities. |
Lerman, Jerry L. |
|
Apr 1, 2003 |
576 |
| IRS issues proposed anti-loss-duplication consolidated regs. |
Kautter, David J. |
|
Jan 1, 2003 |
1375 |
| Bank subsidiary's LKE program qualifies under Sec. 1031. |
Kautter, David J. |
|
Jan 1, 2003 |
1137 |
| The home sale gain exclusion: the IRS has issued guidance to clarify the rules. |
Bryant, Jeffrey J. |
|
Oct 1, 2002 |
4557 |
| Wasting assets do not generate BIG under Sec. 382. (Gains & Losses). |
Quinn, Joseph |
|
Sep 1, 2002 |
534 |
| Ruling expands Sec. 1041 exemptions from assignment-of-income doctrine. |
Bakale, Anthony |
|
Aug 1, 2002 |
1806 |
| Tax Court expands Sec. 1033's scope. |
Weatherwax, Roy C. |
|
Jun 1, 2002 |
894 |
| The fourth time's a charm: new temporary section 355(e) regulations provide helpful guidance to taxpayers. |
Zarlenga, Lisa M. |
|
May 1, 2002 |
13536 |
| Job Creation and Worker Assistance Act of 2002. |
Karlinsky, Stewart S. |
|
Apr 1, 2002 |
679 |
| Tax court provides guidance on Pre-1998 SLL claims. |
Ely, Mark H. |
|
Apr 1, 2002 |
892 |
| Sec. 338(h)(10) checklist. |
Hyman, Marc A. |
|
Mar 1, 2002 |
9326 |
| Sunk by options. |
Banham, Russ |
|
Oct 1, 2001 |
2802 |
| Interaction between Sec. 1202 and other provisions. |
Koppel, Michael D. |
|
Dec 1, 2000 |
788 |
| Unwanted assets in a stock sale. |
Recknagel, Lara C. |
|
Jul 1, 2000 |
1178 |
| Partnership's sale of contributed corporate stock may be a trap for the unwary. |
Hayes, Thomas M. |
|
Jun 1, 2000 |
982 |
| Constructive sales treatment for appreciated financial positions. |
Palley, Jeffrey |
|
Jun 1, 2000 |
1554 |
| Tax Court applies sec. 1041 nonrecognition provisions to stock redemption. |
Barton, Peter C. |
|
Jun 1, 2000 |
1291 |
| Avoiding the PFIC web when liquidating a non-QEF. |
Mach, Joseph |
|
May 1, 2000 |
1483 |
| Final regs. on covered call rules. |
Dimuzio, David A. |
|
May 1, 2000 |
1060 |
| Business property sales under secs. 1031 and 121. |
Cho, Chang |
|
Apr 1, 2000 |
988 |
| Cancellation of nonrecourse debt. |
|
|
Apr 1, 2000 |
541 |
| S corp. targets and sec. 338(h)(10) update. |
Sherwood, Steve |
|
Mar 1, 2000 |
1440 |
| What a difference a day makes. |
Ochsenschlager, Thomas P. |
|
Feb 1, 2000 |
396 |
| Trade date determines taxability of commission income. |
Press, Israel |
|
Feb 1, 2000 |
553 |
| Calculating gain on corporate distributions. |
Schnee, Edward J. |
|
Dec 1, 1999 |
495 |
| IRS abandons Bausch & Lomb doctrine. |
Koski, Timothy R. |
|
Oct 1, 1999 |
1114 |
| C reorgs. with preexisting ownership of target stock. |
Panoutsos, Louis A. |
|
Sep 1, 1999 |
762 |
| Recent developments for using target's NOLs. |
Friedel, David |
|
Jul 1, 1999 |
955 |
| Valuation of assets transferred to entity in determining gain. |
McManus, Richard F. |
|
Jul 1, 1999 |
1176 |
| Compensating partnership employees with corporate partner stock. |
Calianno, Joseph M. |
|
Jul 1, 1999 |
1367 |
| Spinoff to permit employee stock purchases. |
Schnee, Edward J. |
|
May 1, 1999 |
577 |
| Control requirement in divisive "D" reorganizations. |
Luchs, Lorin D. |
|
May 1, 1999 |
824 |
| Dividend distribution prior to an F reorganization. |
Luchs, Lorin D. |
|
May 1, 1999 |
617 |
| Discounts for built-in gains. |
Schuster, Randi A. |
|
May 1, 1999 |
595 |
| Final regs. issued for transfers from taxable corporations to exempt entities. |
Musi, Gennaro |
|
Apr 1, 1999 |
1034 |
| Recognizing income on foreclosures. |
Schnee, Edward J. |
|
Apr 1, 1999 |
551 |
| Continuity of interest and continuity of business enterprise. |
Herskovitz, Donald L. |
|
Mar 1, 1999 |
763 |
| Is the qualified small business stock exclusion worthwhile. |
Cohen, Ann Burstein |
|
Dec 1, 1998 |
3893 |
| IRS allows married taxpayers to "rearrange ownership" of stock. |
Nager, Ross |
|
Nov 1, 1998 |
375 |
| Unused sick days transferred to qualified plan. |
del Rosario, Allyson |
|
Oct 1, 1998 |
473 |
| Rev. Rul. 98-27 - additional but limited flexibility for spin-offs. |
Panoutsos, Louis A. |
|
Sep 1, 1998 |
478 |
| Unsecured note makes gain disappear. |
Lynch, Michael |
|
Aug 1, 1998 |
533 |
| Time is short for spin-offs. |
Willens, Robert |
|
Jul 1, 1998 |
393 |
| Intangibles were shareholder's assets, not corporate property. |
Zinn, Michele R. |
|
Jun 1, 1998 |
911 |
| The direction of a merger: pitfalls and opportunities. |
Kelloway, Lisa |
|
Jun 1, 1998 |
1508 |
| Reflections on the new COBE regs. |
Bloom, Gilbert D. |
|
Jun 1, 1998 |
1104 |
| Securities exchanges incident to B reorgs. |
Eisenberg, Andrew M. |
|
Jun 1, 1998 |
1041 |
| TRA '97 and Sec. 355. |
Geracimos, John |
|
Jun 1, 1998 |
653 |
| Interest income and deductions in marital property settlements. |
Maples, Lawrence |
|
Jun 1, 1998 |
818 |
| Impact on divorce taxation issues of the Taxpayer Relief Act of 1997. |
Frumkes, Melvyn B. |
|
May 1, 1998 |
3253 |
| Identification requirement of replacement property in like-kind exchanges. |
Hudson, Boyd D. |
|
May 1, 1998 |
549 |
| Final QPRT regulations (IRS regulations on qualified personal residence trusts)(Brief Article) |
Capassakis, Evelyn M. |
Brief Article |
Apr 1, 1998 |
434 |
| Anti-dividend-stripping rules. |
Willens, Robert |
|
Dec 1, 1997 |
413 |
| New rules affecting home sales and purchases. |
Fiore, Nicholas |
|
Dec 1, 1997 |
752 |
| Changes in corporate organizations and reorganizations under TRA '97. |
Hitter, Jonathan C. |
|
Dec 1, 1997 |
844 |
| Effects of dividends and spin-offs on stock. |
Talbott, John C. |
|
Dec 1, 1997 |
940 |
| 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 |
| Some bad news for partnerships in TRA '97. |
Koppel, Michael D. |
|
Dec 1, 1997 |
662 |
| The new anti-Morris trust and intragroup spin provisions. |
Zarlenga, Lisa M. |
|
Nov 1, 1997 |
19203 |
| Losses on corporate stock investments. |
Willens, Robert |
Brief Article |
Sep 1, 1997 |
265 |
| Using an installment sale to defer shareholder gain on a liquidation. |
Ellentuck, Albert B. |
|
Sep 1, 1997 |
1006 |
| Changing the tax consequences of Morris Trust transactions. |
Rini, Donnell |
|
Jun 1, 1997 |
772 |
| How to beat Rev. Rul. 68-55. |
Bailine, Richard W. |
|
Jun 1, 1997 |
561 |
| Basis reduction due to discharge of indebtedness: proposed regs. |
Liquerman, Robert |
|
Jun 1, 1997 |
1388 |
| How do intermediaries affect related-party exchanges? |
Hamill, James R. |
|
May 1, 1997 |
850 |
| IRS cracks down on self-amortizing investments in conduit financing entities. |
Josephs, Stuart R. |
|
May 1, 1997 |
1210 |
| Transfer of encumbered property to corporation can have negative tax consequences. |
Hudson, Boyd D. |
|
May 1, 1997 |
553 |
| IRS eases burden on farmers. |
|
Brief Article |
Apr 1, 1997 |
238 |
| Consolidated rules for intercompany transfers of member stock. |
Nelson, Chris |
|
Apr 1, 1997 |
1148 |
| Proposed regulations attack conversions of C corporations into exempt organizations. |
Bloom, Jim |
|
Apr 1, 1997 |
1120 |
| President's liquidation tax on C to S conversions. |
Sobol, Horacio E. |
Brief Article |
Apr 1, 1997 |
362 |
| The sale of a principal residence. |
Fiore, Nicholas |
|
Feb 1, 1997 |
721 |
| Cottage Savings regulations finalized in conjunction with newly issued bad debt regulations. |
Ziegelbauer, John R. |
|
Feb 1, 1997 |
3068 |
| Maximizing gain exclusion/deferral when selling a principal residence due to death, divorce or marriage. |
Streuling, G. Fred |
|
Feb 1, 1997 |
7919 |
| Unitizing basis when a selling or liquidating partner owns both limited and general partnership interests. |
Ellentuck, Albert B. |
|
Feb 1, 1997 |
1040 |
| Sourcing losses. |
Young, Sophie |
Brief Article |
Jan 1, 1997 |
503 |
| C corporations beware! Sec. 291(a)(1). |
Dickey, Carolyn |
Brief Article |
Dec 1, 1996 |
320 |
| Determining whether boot received in an acquisitive reorganization has dividend effect. |
Ellentuck, Albert B. |
|
Dec 1, 1996 |
1461 |
| Sourcing of capital losses under Sections 861, 865, and 904: October 17, 1996. |
|
|
Nov 1, 1996 |
2017 |
| OID accruals on securities with doubtful collectibility. |
Siegel, Robert S. |
|
Nov 1, 1996 |
1285 |
| Small business tax solutions. |
Bloom, Bryan E. |
|
Nov 1, 1996 |
784 |
| Stock options. |
Lynch, Michael |
|
Oct 1, 1996 |
506 |
| Twisters, gains and involuntary conversions. |
Lynch, Michael |
Brief Article |
Sep 1, 1996 |
462 |
| Short sales against the box: an endangered income tax planning technique. |
Watson, Mark T. |
|
Jun 1, 1996 |
2253 |
| Sourcing of capital losses. |
|
|
May 1, 1996 |
1346 |
| 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 |
| Final rules on distributions of partnership property. |
Schmalz, John G. |
|
Apr 1, 1996 |
956 |
| Late filing penalties. |
Lynch, Michael |
Brief Article |
Mar 1, 1996 |
473 |
| New temporary regulations consolidate rules for treatment of stock transfers to foreign corporations under sec. 367(a). |
Melcher, Gary |
|
Mar 1, 1996 |
2397 |
| Transfers of encumbered property to a partnership by more than one partner. |
Ellentuck, Albert B. |
|
Feb 1, 1996 |
1427 |
| Painless tax deferral when selling a subsidiary. |
Willens, Robert |
Brief Article |
Feb 1, 1996 |
373 |
| Coordinated Issue Paper released on bargain purchases. |
Vance, Scott W. |
|
Jan 1, 1996 |
659 |
| When and how to avoid sec. 1038 relief when reacquiring real property. |
Frankel, George |
|
Jan 1, 1996 |
3179 |
| Spousal sales may defer recognition of gain. |
Lusby, Roger W., III |
|
Dec 1, 1995 |
627 |
| Small business tax solutions. |
Brunetti, Frank L. |
|
Nov 1, 1995 |
749 |
| Measuring insolvency for sec. 108 purposes: suggested valuation guidelines. |
Lee, Edward G. |
|
Oct 1, 1995 |
4427 |
| Premium kickbacks from insurance agent were taxable to insureds. |
Wagenbrenner, Anne |
Brief Article |
Oct 1, 1995 |
225 |
| Scholarships. |
Lynch, Michael |
Brief Article |
Oct 1, 1995 |
402 |
| Sec. 721(b): contributions to investment partnerships. |
McCreary, D. Lee |
|
Aug 1, 1995 |
831 |
| S corporation built-in gain tax. |
Wiggam, Marilyn K. |
|
Aug 1, 1995 |
1674 |
| SEC schedules 13D and 13G can help determine sec. 382 ownership changes. |
Boyer, Mark W. |
|
Jul 1, 1995 |
1083 |
| Beware of "excess" liabilities in type A reorganizations. |
Silvestri, Edith E. |
|
May 1, 1995 |
638 |
| Involuntary conversions for disaster relief. |
Lynch, Michael |
|
May 1, 1995 |
547 |
| Spin-off of transaction division of S corporation tax save state sales and use tax. |
Kempke, Robert E. |
|
Mar 1, 1995 |
620 |
| New hedging regulations designed to minimize "character" mismatch for tax purposes. |
Haber, Craig |
|
Feb 1, 1995 |
1468 |
| Avoiding a deemed sale under sec. 751 when admitting a new partner. |
Ellentuck, Albert B. |
|
Feb 1, 1995 |
558 |
| GRATs eligible for grantor trust status. |
Harman, Gregory A. |
|
Jan 1, 1995 |
457 |
| Does the freeing of assets theory have vitality? |
Orbach, Kenneth N. |
|
Sep 1, 1994 |
999 |
| Resale of memberships under sec. 277 - IRS position. |
Stump, Mitchell L. |
|
Sep 1, 1994 |
816 |
| S corporations and sec. 338(h)(10). |
Ward, David R. |
|
Sep 1, 1994 |
553 |
| Final regulations coordinate deferred like-kind exchange and installment sale rules. |
Wise, Spence L. |
|
Sep 1, 1994 |
865 |
| Selecting property to be distributed to minimize a corporation's recognition of gain. |
Ellentuck, Albert B. |
|
Sep 1, 1994 |
569 |
| Tax consequences of canceling S debt can be deceptive. |
Price, Richard G. |
|
Aug 1, 1994 |
1262 |
| Several options available for property contributed to a partnership. |
Edquist, David |
|
Jul 1, 1994 |
6572 |
| Sec. 351: an alternative to taxable asset acquisitions. |
Coughlin, Theresa A. |
|
Jul 1, 1994 |
2486 |
| Cash method taxpayer must realize gain/loss on sale of stock in year of trade. |
Andrews, Jim |
|
Jul 1, 1994 |
572 |
| Minimizing gain recognition on the sale of a residence when two homeowners marry. |
Ellentuck, Albert B. |
|
Jul 1, 1994 |
367 |
| TAM 9325001: de facto revocation of Rev. Rul. 72-498? |
Rainey, Steven K. |
|
Jun 1, 1994 |
762 |
| IRS proposes revoking deferred compensation ruling. |
Elinsky, Peter I. |
|
Jun 1, 1994 |
713 |
| Application of Sec. 338 to S corporations. |
Casinelli, Elio |
Brief Article |
Apr 1, 1994 |
378 |
| No minimum gain chargeback from partnership termination. |
Starr, Samuel P. |
Brief Article |
Apr 1, 1994 |
408 |
| Constructive ownership rules and related party transactions. |
Ellentuck, Albert B. |
|
Mar 1, 1994 |
706 |
| Temporary and proposed hedging regulations. |
|
|
Mar 1, 1994 |
7486 |
| Finally, guidance on the built-in gain tax. |
Wiggam, Marilyn K. |
|
Feb 1, 1994 |
3181 |
| Is it a purchase price reduction or not? |
Williford, Jerry |
Brief Article |
Feb 1, 1994 |
358 |
| Avoiding gain when appreciated property is distributed to a shareholder. |
|
|
Feb 1, 1994 |
772 |
| Insurance policy covering a promise to pay nonqualified deferred compensation did not trigger income. |
Bell, Lorraine |
|
Jan 1, 1994 |
379 |
| Overlooked RRA provision offers substantial tax deferral opportunity. |
Midler, Robert A. |
|
Jan 1, 1994 |
930 |
| Sale of S stock by QSST. |
Conley, James B. |
Brief Article |
Jan 1, 1994 |
349 |
| Investment interest expense and capital gain income. |
Pearson, Mary Frances |
|
Jan 1, 1994 |
529 |
| Allocating nonrecourse deductions - determining permissible sharing ratios. |
Ellentuck, Albert B. |
|
Dec 1, 1993 |
645 |
| Qualifying for section 1244. |
Fiore, Nicholas |
|
Dec 1, 1993 |
651 |
| S corporation built-in gains tax. |
Dennis-Escoffier, Shirley |
|
Sep 1, 1993 |
10120 |
| Limitation increase rule revoked by proposed regulations. |
Coughlin, Theresa A. |
|
Jul 1, 1993 |
764 |
| LIFO adjustments under ACE. |
Keefe, Patrick T. |
|
Jul 1, 1993 |
590 |
| Proposed S corporation regulations under Secs. 1367 and 1368. |
Tzinberg, Neil E. |
|
Jun 1, 1993 |
5319 |
| Partnership must delay sec. 734(b) adjustments until retiring partner recognizes gain or loss. |
Savage, Richard |
Brief Article |
Jun 1, 1993 |
468 |
| Options as a shield against a sec. 382 ownership change. |
Bloom, Gilbert D. |
|
Jun 1, 1993 |
894 |
| IRS letter ruling 9306001: a window of opportunity to sell publicly traded stock and use the installment method. |
Bailine, Richard W. |
Brief Article |
Jun 1, 1993 |
463 |
| Government finally tells taxpayers that they can't bump and strip. |
Rainey, Steve |
|
Jun 1, 1993 |
1367 |
| Treatment of COD income under secs. 704 and 752. |
Kipper, Richard N. |
|
May 1, 1993 |
1455 |
| Sale or exchange treatment for debt modifications. |
O'Neil, Stephen K. |
|
May 1, 1993 |
637 |
| Foreign currency losses attributable to loans. |
Miller, Deborah L. |
|
May 1, 1993 |
1087 |
| Between the hedges. |
|
Brief Article |
May 1, 1993 |
266 |
| Special accounting method for common area costs of real estate developers. |
Minasian, Susan |
|
Apr 1, 1993 |
1231 |
| Clinton backs passive-loss change. |
Fitzgerald, Therese |
|
Mar 3, 1993 |
753 |
| Proposed section 382 regulations. |
|
|
Mar 1, 1993 |
1743 |
| Sale of extended maintenance software contracts: deferral opportunities, international questions and possibilities. |
Kurtenbach, Terry |
|
Mar 1, 1993 |
1798 |
| An FSC and a parent with an NOL form a powerful tax-reducing team. |
Reynolds, Bruce W. |
|
Mar 1, 1993 |
555 |
| Landlord's ability to write off discarded tenant improvements challenged by IRS. |
Rummell, David L. |
|
Mar 1, 1993 |
1055 |
|
