Laws, regulations and rules subtopic
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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Courts split on tax shelter exception to practitioner privilege. |
Schnee, Edward J. |
|
Sep 1, 2009 |
908 |
| Textron En banc reversal. |
|
|
Aug 19, 2009 |
849 |
| Broader interpretation of economic substance blunts deductions. |
Kreissl, Laura Jean; Pulliam, Darlene |
|
Aug 1, 2009 |
542 |
| Two courts address tax shelter exception to tax practitioner privilege. |
Beavers, James |
|
Aug 1, 2009 |
1519 |
| Tax shelter transactions disregarded. |
Beavers, James |
|
Jul 1, 2009 |
1562 |
| Notice 2008-111: recent guidance on intermediary transactions. |
Fiesta, Susan F. |
|
Mar 1, 2009 |
1663 |
| "Significant purpose" of tax avoidance trumps document privilege. |
Elzweig, Brian |
|
Dec 1, 2008 |
500 |
| A $200,000 penalty for a $25,000 deduction??!! - the high price of failing to disclose listed transactions under section 6707A of the code. |
Ruchelman, Charles M.; Carney, Leila D. |
|
Nov 11, 2008 |
2079 |
| Economic substance redux. |
Schnee, Edward J. |
|
Nov 1, 2008 |
732 |
| LILO comes up one leg short. |
Schnee, Edward J. |
|
Aug 1, 2008 |
544 |
| Equal treatment for all taxpayers. |
Gilman, Jeffrey |
|
Aug 1, 2008 |
378 |
| Government loses son of boss tax shelter case. |
Nevius, Alistair M. |
|
Jul 1, 2008 |
368 |
| Forms 8275 and 8275-R: how much information is enough? |
Hodes, Rochelle L.; Fernandez, Lewis J. |
|
Jul 1, 2008 |
1016 |
| The pursuit of transparency does not trump the work product privilege. |
Henkel, Michelle M. |
|
May 1, 2008 |
7410 |
| The issue focus approach after one year: can LMSB steer clear of the shelter paradigm? |
Blair, David B.; Hani, George A. |
|
May 1, 2008 |
6202 |
| Risk, return, and objective economic substance. |
Luke, Charlene D. |
|
Mar 22, 2008 |
20736 |
| Economic substance prevails against another son of BOSS. |
Upshaw, Alice A.; Pulliam, Darlene |
|
Mar 1, 2008 |
621 |
| CPAs at risk as government continues to attack abusive tax shelters. |
McGowan, John R. |
|
Mar 1, 2008 |
4460 |
| Codification of the economic substance doctrine. |
Beavers, James |
|
Mar 1, 2008 |
1799 |
| Two Recent Tax Shelter Decisions Require Supreme Court Clarification. |
Woo, Tracey |
|
Nov 2, 2007 |
1816 |
| Son of boss goes into overtime. |
Schnee, Edward J. |
|
Nov 1, 2007 |
594 |
| No penalty for BLIPS. |
Schnee, Edward J. |
|
Jun 1, 2007 |
496 |
| Tax-sheltered investment accounts: fund yours now, retire later. |
|
|
May 1, 2007 |
397 |
| IRS, B&D tool up for trial. |
Pulliam, Darlene |
|
May 1, 2007 |
458 |
| Tax controversy in the post-shelter era. |
Gibbs, Lawrence B. |
|
May 1, 2007 |
3477 |
| LMSB's industry issue focus approach: applying lessons learned from battling tax shelters to mainstream tax issues. |
Blair, David B.; Hani, George A. |
|
May 1, 2007 |
6653 |
| IRS scores victory over alleged tax shelter. |
Pulliam, Darlene |
|
Apr 1, 2007 |
656 |
| State tax shelters and state taxation of capital. |
Bankman, Joseph |
|
Mar 22, 2007 |
8270 |
| State tax shelters and U.S. fiscal federalism. |
Stark, Kirk J. |
|
Mar 22, 2007 |
3174 |
| In defense of requiring back-flips. |
Shaviro, Daniel N. |
|
Mar 22, 2007 |
1691 |
| Compaq redux: implicit taxes and the question of pre-tax profit. |
Knoll, Michael S. |
|
Mar 22, 2007 |
15937 |
| Tax shelters, Dutch books, and the fundamental theorem of asset pricing. |
Chorvat, Terrence R. |
|
Mar 22, 2007 |
8660 |
| Tax shelters and the Code: navigating between text and intent. |
Dean, Steven A.; Solan, Lawrence M. |
|
Mar 22, 2007 |
11071 |
| Of lenity, Chevron, and KPMG. |
Hickman, Kristin E. |
|
Mar 22, 2007 |
16704 |
| Disrupting the market for tax planning. |
Weisbach, David A. |
|
Mar 22, 2007 |
3410 |
| Patents, tax shelters, and the firm. |
Burk, Dan L.; McDonnell, Brett H. |
|
Mar 22, 2007 |
9644 |
| Questioning the wisdom of patent protection for tax planning. |
Hellwig, Brant J. |
|
Mar 22, 2007 |
11641 |
| Options backdating, tax shelters, and corporate culture. |
Fleischer, Victor |
|
Mar 22, 2007 |
13800 |
| Tax lawyers are people too. |
Hill, Claire A. |
|
Mar 22, 2007 |
1365 |
| Interpretative theory and tax shelter regulation. |
Galle, Brian |
|
Sep 22, 2006 |
21072 |
| New Excise Taxes and Disclosure Rules With Respect to Potentially Abusive Tax Shelter Transactions Involving Tax-Exempt Entities. |
Serota, Susan |
|
Aug 11, 2006 |
1321 |
| Pattern evidence in tax shelter litigation. |
Trainer, Corina |
|
Jul 1, 2006 |
799 |
| Chief Counsel revamps case-specific advice procedures to match LMSB's new enforcement paradigms. |
Mersereau, Dwight N. |
|
Jul 1, 2006 |
5608 |
| Tax Executives Institute-U.S. Department of Treasury Office of Tax Policy Liaison meeting minutes. |
|
|
May 1, 2006 |
4568 |
| Abusive tax transactions involving exempt organizations. |
Underwood, Joyce M. |
|
May 1, 2006 |
906 |
| FTB follows IRS tax shelter initiative. |
|
Brief article |
Mar 1, 2006 |
88 |
| Hedge identification and timing rules - traps for the unwary. |
Ricks, Jo Lynn |
|
Mar 1, 2006 |
2028 |
| Amendments to circular 230. |
Kastantin, Joseph T. |
|
Feb 1, 2006 |
5233 |
| Deferred prosecution agreements: implications for corporate tax departments. |
Thorn, Kevin E. |
|
Jan 1, 2006 |
5463 |
| Circular 230: is the hysteria over? |
MacIvor, Alexis A. |
|
Jan 1, 2006 |
5767 |
| Comments on revenue offset provisions in Senate tax reconciliation bill: January 10, 2006. |
|
|
Jan 1, 2006 |
1709 |
| TEI encourages IRS to reaffirm independence of Appeals: January 17, 2006. |
|
|
Jan 1, 2006 |
672 |
| Amendments to circular 230: this two-part article analyzes additions and amendments to the circular 230 regulations adopted in 2004 and 2005. Part 1 covers rules on best practices and the definition of covered opinions. |
Kastantin, Joseph T. |
|
Jan 1, 2006 |
6624 |
| Circular 230: beware the Jabberwock! |
Tell, Meah Rothman |
|
Jan 1, 2006 |
5355 |
| Bridging the book-tax accounting gap. |
Whitaker, Celia |
|
Dec 1, 2005 |
20031 |
| IRS Tax Shelter Settlement Initiative. |
|
|
Nov 30, 2005 |
2612 |
| Reflections on practicing tax in today's world. |
Gibbs, Lawrence B. |
|
Nov 1, 2005 |
3453 |
| TEI comments on Multistate Tax Commission draft model uniform statute: September 27, 2005. |
|
|
Nov 1, 2005 |
2851 |
| Circular 230: new rules on written tax advice. |
Buschel, Stephen R. |
|
Oct 1, 2005 |
1949 |
| The IRS's new emphasis - tax enforcement. |
Wood, Robert W. |
|
Sep 1, 2005 |
1677 |
| Reportable transactions - what tax advisers need to know. |
Schaefer, Rene C. |
|
Sep 1, 2005 |
2954 |
| A winning tax shelter case. |
Jung, Do-Jin |
|
Jun 1, 2005 |
634 |
| Post-AJCA straddle rules. |
Dyor, Elizabeth R. |
|
Jun 1, 2005 |
2411 |
| Is your retirement plan really safe? Protect your clients' assets from creditors. |
Altieri, Mark P. |
|
Apr 1, 2005 |
2354 |
| The AJCA's domestic business provisions: the American Jobs Creation Act of 2004 (AJCA) is an expansive piece of legislation touching many types of taxpayers. This article discusses the AJCA provisions that primarily affect U.S. domestic businesses. |
Orbach, Kenneth N. |
|
Mar 1, 2005 |
6010 |
| Tax shelter can have business purpose. |
Hiner, Ronald R. |
|
Mar 1, 2005 |
505 |
| New Circular 230 regulations impose strict standards for tax practitioners. |
MacIvor, Alexis A. |
|
Jan 1, 2005 |
9377 |
| Disclosure of reportable transactions: tax shelter registration. |
Manning, Paul |
|
Jan 1, 2005 |
915 |
| Modifications of actions to enjoin certain conduct related to tax shelters and reportable transactions. |
Manning, Paul |
|
Jan 1, 2005 |
99 |
| Modified penalty for failing to maintain investor lists. |
Manning, Paul |
|
Jan 1, 2005 |
417 |
| Penalties on tax shelter promoters. |
Manning, Paul |
|
Jan 1, 2005 |
181 |
| Tax shelter exception to confidentiality privileges relating to taxpayer communications. |
Manning, Paul |
|
Jan 1, 2005 |
110 |
| Illinois's new tax shelter rules. |
Zoellick, Todd |
|
Nov 1, 2004 |
2607 |
| The new penalty regime finally arrives: proceed with caution! |
Beller, Herbert N. |
|
Nov 1, 2004 |
7629 |
| Current developments. |
Burton, Hughlene A. |
|
Oct 1, 2004 |
4322 |
| California taxpayer disclosure requirements. |
Amitay, Sharlene |
|
Sep 1, 2004 |
3189 |
| An analysis of SSTS interpretation no. 1-2. |
Reinsch, Roger |
|
Aug 1, 2004 |
3959 |
| Textualism and tax shelters. |
Cunningham, Noel B.; Repetti, James R. |
|
Jun 22, 2004 |
27696 |
| Daily Tax Update: House Jobs Bill Introduced Today. |
|
|
Jun 7, 2004 |
912 |
| New requirements for abusive tax shelters. |
|
Brief Article |
Jun 1, 2004 |
202 |
| IRS Announce a Settlement Initiative for Taxpayers Who Invested in "Son of BOSS" Tax Shelter. |
|
|
May 7, 2004 |
1201 |
| Daily Tax Update: Senate Passes FSC/ETI Repeal Bill With Increased Tax Shelter Penalties. |
|
|
May 7, 2004 |
947 |
| The "Nuts and Bolts" of Complying with the Tax Shelter Regulations. |
Ahlers, Annette M.; Jones, Kristin B. |
|
May 5, 2004 |
2276 |
| TEI comments on LMSB record retention initiative: April 8, 2004. |
|
|
May 1, 2004 |
1047 |
| No gain deferral on stock sale to ESOP. |
Puckett, Mark D. |
|
May 1, 2004 |
797 |
| The final tax shelter disclosure rules: reporting, registration, and list maintenance requirements. |
Vogelsang, Stephen G. |
|
May 1, 2004 |
2782 |
| OBU regime gets the green light from OECD. |
|
Brief Article |
Apr 16, 2004 |
158 |
| Amnesty program extended for illegal tax shelters. |
|
Brief Article |
Mar 1, 2004 |
126 |
| Daily Tax Update - Finance Committee Bills Contain Tax Shelter And Corporate Governance Revenue Offsets. |
Kinney, Jan |
|
Feb 2, 2004 |
635 |
| New regs. on contested liability trusts. |
Auclair, David |
|
Feb 1, 2004 |
1593 |
| An overview of California's 2003 tax shelter and abusive tax shelter legislation. |
Coffill, Eric J. |
|
Jan 1, 2004 |
6525 |
| Recent Developments in the Tax Shelter Area. |
|
|
Dec 22, 2003 |
520 |
| Tax shelters. |
Laffie, Lesli S. |
|
Nov 1, 2003 |
970 |
| FTB to work with IRS in campaign against tax cheats. |
|
Brief Article |
Oct 1, 2003 |
83 |
| Codification of the economic substance doctrine and tax shelter penalty proposals: August 5, 2003. |
|
|
Sep 1, 2003 |
5352 |
| California Responds to Abusive Tax Schemes. |
Matsubara, Kerne |
|
Jul 30, 2003 |
1464 |
| Tax shelter transactions: to amend or not to amend? |
Ely, Mark H. |
|
Jul 1, 2003 |
1060 |
| Tax shelter final regs. |
Emilian, Jim |
|
Jun 1, 2003 |
4628 |
| More clarification on 1031 exchanges. |
Raitz, Ronald L. |
|
Jun 1, 2003 |
906 |
| New Treasury regulations provide for greater scrutiny of illicit tax shelters. |
Carruth, Paul J. |
|
Jan 1, 2001 |
2654 |
|
