Laws, regulations and rules subtopic
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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Check-the-box regulations are valid. |
Kreissl, Laura Jean; Pulliam, Darlene |
|
Jul 1, 2008 |
640 |
| Contested buyout doesn't bar gain. |
Thomas, Bob; Pulliam, Darlene |
|
May 1, 2008 |
444 |
| Maryland Legislation Requires Corporate Taxpayers To Bare It All. |
|
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Jan 8, 2008 |
2144 |
| A moot point (and a half) for Exxon. |
Mannino, Laura Lee |
|
Dec 1, 2007 |
285 |
| Moving the "management and control" of a foreign corporation to achieve favorable U.S. tax results. |
Rubinger, Jeffrey L. |
|
Nov 1, 2007 |
4079 |
| Moving the "management and control" of a foreign corporation to achieve favorable U.S. tax results. |
Rubinger, Jeffrey L. |
|
Oct 1, 2007 |
5278 |
| A Silver Lining In The Legislative Cloud Over Private Investment Funds: Proposed Legislation Would Modify The Unrelated Business Taxable Income Rules For Tax-Exempt Investors. |
|
|
Sep 14, 2007 |
1106 |
| SB 1014--Florida Corporate Income Tax Code annual update. |
|
Brief article |
Jul 1, 2007 |
59 |
| Breakthrough in state corporate tax reform efforts. |
|
|
Jun 1, 2007 |
401 |
| UK Tax Budget 2007: Impact on Swiss Companies. |
|
|
May 28, 2007 |
502 |
| TEI urges Supreme Court to clarify nexus standard: argues in MBNA case for clear-cut physical presence standard. |
|
|
May 1, 2007 |
678 |
| The President's New Employment Tax Proposals Create Potential Challenges For Employers. |
|
|
Mar 28, 2007 |
1506 |
| Proposals Enhance Dividend Tax Credit for Large Corporations. |
Wilkie, Scott |
|
Aug 3, 2006 |
1303 |
| Beware Ohio's CAT. |
Tapia, Jennifer K. |
|
Aug 1, 2006 |
1560 |
| Zero Rate of Corporate Income Tax in the Isle of Man. |
|
|
Jul 31, 2006 |
1510 |
| IRS compliance studies - ensuring fairness for all. |
Stiff, Linda |
|
Jul 1, 2006 |
825 |
| Taxation Measures In The 2006 Federal Budget. |
|
|
May 23, 2006 |
2040 |
| TEI opposes public disclosure of corporate tax returns. |
|
|
May 1, 2006 |
2477 |
| TEI's recommendations to the new Canadian government for its 2006 Budget Legislation. |
|
|
May 1, 2006 |
3881 |
| Reforming the corporate tax system - four things that matter. |
Boyle, Michael P. |
|
May 1, 2006 |
849 |
| Corporate estimated tax requirements. |
Fielding, James |
|
May 1, 2006 |
1908 |
| ETI and IC-DISC export tax benefits for government contractors. |
Ballard, Christine |
|
Apr 1, 2006 |
1007 |
| Current corporate income tax developments: This two-part article discusses a myriad of recent state tax activity in the corporate income tax area. Part I addresses nexus, IRC sec. 338(h)(10) transactions, allocable/apportionable income and tax base. |
Ponda, Shona |
|
Mar 1, 2006 |
4617 |
| Tax Executives Institute - U.S. Department of Treasury Office of Tax Policy liaison meeting: February 8, 2006. |
|
|
Mar 1, 2006 |
5291 |
| Significant recent developments. |
Zaitzeff, Elizabeth |
|
Feb 1, 2006 |
4936 |
| IRS eases extension request rules: a simpler way to file later. |
Laffie, Lesli S. |
|
Feb 1, 2006 |
578 |
| Companies deduct settlement payments from taxes, GAO finds. |
Porter, Rebecca |
|
Jan 1, 2006 |
646 |
| Deferred prosecution agreements: implications for corporate tax departments. |
Thorn, Kevin E. |
|
Jan 1, 2006 |
5463 |
| Substance-over-form doctrine in multistate taxation. |
Bowen, Thomas E. |
|
Oct 1, 2005 |
1625 |
| TEI's Testimony before Canadian House of Commons Standing Committee on Finance on pre-budget consultations: September 6, 2005. |
Daubaras, David V. |
|
Sep 1, 2005 |
4086 |
| New bill redefines nexus. |
Gibson, Dan |
|
Aug 1, 2005 |
634 |
| Caught Between the Devil and the Deep Blue Sea: The Impact of Nigerian Constitution on NNPC - Related Natural Resource Financing Transactions. |
|
|
Jul 27, 2005 |
2014 |
| Schedule M-3: closing the corporate book-tax gap. |
Killion, David |
|
Jul 1, 2005 |
4972 |
| Apportionment apoplexy: throwback, throwout, or just throw up your hands. |
Wilson, Margaret C. |
|
Jul 1, 2005 |
11398 |
| Current corporate income tax developments. |
Ponda, Shona |
|
Apr 1, 2005 |
4776 |
| Tax shelter can have business purpose. |
Hiner, Ronald R. |
|
Mar 1, 2005 |
505 |
| Current corporate income tax developments: this two-part article discusses a myriad of recent state tax activity in the corporate income tax area. |
Ponda, Shona |
|
Mar 1, 2005 |
3976 |
| Corporate contributions to partnerships owned by shareholders. |
Ellentuck, Albert B. |
|
Feb 1, 2005 |
919 |
| Accumulated earnings tax: deductibility of paid but contested liabilities. |
Hiner, Ronald R. |
|
Jan 1, 2005 |
716 |
| The future is here: the modernizing of IRS e-file. |
DuMars, Bert |
|
Dec 1, 2004 |
1871 |
| S Corporations, CGES and Sec. 179. |
Zamarra, Randall L. |
|
Dec 1, 2004 |
1174 |
| S Corporation passive income. |
Liewen, Laura J. |
|
Dec 1, 2004 |
488 |
| Swedish Corporate Income Taxation at a Glance. |
|
|
Sep 21, 2004 |
635 |
| Reducing AE tax. |
Ellentuck, Albert B. |
|
Sep 1, 2004 |
1197 |
| Earnings-stripping trap. |
Penlington, James B. |
|
Sep 1, 2004 |
657 |
| A guide to foreign corporation E&P. |
Soltis, Sandra |
|
Jun 1, 2004 |
3361 |
| TEI comments on proposed Schedule M-3 of Form 1120: June 7, 2004. |
|
|
May 1, 2004 |
7920 |
| When is LLC income SE earnings? |
Lynch, Shannon E. |
|
Apr 1, 2004 |
1077 |
| Corporate acquisition expenses. |
Schnee, Edward J. |
|
Mar 1, 2004 |
964 |
| Current corporate income tax developments. |
Ponda, Shona |
|
Mar 1, 2004 |
5372 |
| Revised Canadian proposals affecting foreign affiliates. |
Slaats, Sandra |
|
Mar 1, 2004 |
4291 |
| Supreme Court Denies Writ Of Certiorari In Taxpayer Identity Case. |
|
|
Feb 25, 2004 |
498 |
| Voting with their feet: when companies 'reincorporate abroad,' are they being unpatriotic? Or responsible? |
Rahn, Richard W. |
|
Feb 23, 2004 |
1444 |
| The New Pre-Reorganization Continuity Of Interest Regulations. |
Silverman, Mark |
|
Feb 3, 2004 |
5160 |
| Significant recent developments. |
Chui, Yidan |
|
Jan 1, 2004 |
3913 |
| Temp. regs. on attribute reduction when a consolidated group member realizes DOI income. |
Yecies, Mark |
|
Jan 1, 2004 |
787 |
| Mass. related-member interest or intangible expenses. |
Koppel, Michael D. |
|
Dec 1, 2003 |
1445 |
| IRS reclassifies royalties as wages. |
Koppel, Michael D. |
|
Dec 1, 2003 |
626 |
| Current developments, part II. |
Burton, Hughlene A. |
|
Nov 1, 2003 |
4240 |
| A practical guide to Sarbanes-Oxley, part II. |
George, Goodman |
|
Nov 1, 2003 |
6119 |
| A practical guide to Sarbanes-Oxley. |
Goodman, George R. |
|
Oct 1, 2003 |
5874 |
| Implementation of a formal loss transfer system: June 20, 2003. |
|
|
Jul 1, 2003 |
2870 |
| Elimination of the federal capital tax: June 19, 2003. |
|
|
Jul 1, 2003 |
548 |
| All VAT and more: TEI responds to the European Commission on place of supply rules for services: also urges Canada to adopt group loss rules and accelerate LCT repeal, recommends U.S. Supreme Court consider factor representation. |
|
|
Jul 1, 2003 |
1153 |
| Customs duty considerations. |
Smith, Annette B. |
|
Jul 1, 2003 |
1032 |
| TAM addresses SAB 101 Revenue Recognition issues. |
Smith, Annette B. |
|
Jul 1, 2003 |
968 |
| New guidance for vendor's income recognition. |
Madden, David |
|
Jun 1, 2003 |
1213 |
| Requiring CEOs to sign corporate tax returns: June 11, 2003. |
|
|
May 1, 2003 |
1839 |
| IRS resumes K-1 matching program. |
Ely, Mark H. |
|
Apr 1, 2003 |
826 |
| CERTs and NOL limits. |
Ochsenschlager, Thomas P. |
|
Feb 1, 2003 |
1887 |
| Corporate related parties for reporting purposes. |
Ochsenschlager, Thomas P. |
|
Feb 1, 2003 |
950 |
| Loan guaranties and tax-free transfers to controlled corporations. |
Reichert, Charles J. |
|
Feb 1, 2003 |
742 |
| The ABCs of Florida Corporate Income Tax. |
Jablow, Benjamin A. |
|
Dec 1, 2002 |
3414 |
| What is really important for tax executives in Sarbanes-Oxley? |
Miller, James D. |
|
Nov 1, 2002 |
3781 |
| CEO Tax Return Certification Proposals. |
Gercken, Keith R.; Richman, Michael |
|
Sep 12, 2002 |
770 |
| S corporation conversion doesn't trigger LIFO recapture. |
Friske, Karyn Bybee |
|
Sep 1, 2002 |
722 |
| Wasting assets do not generate BIG under Sec. 382. (Gains & Losses). |
Quinn, Joseph |
|
Sep 1, 2002 |
534 |
| Automatic tax-year-change procedures modified for C corporations. (Accounting Methods & Periods). |
Thornton, David A. |
|
Sep 1, 2002 |
1174 |
| Brought to you by: explaining corporate sponsorship regs. (Taxing Issues). |
Berger, Harvey |
Brief Article |
Jul 1, 2002 |
1512 |
| Slippery corporations: how to capture their wealth. (Commentary). |
Peirce, Neal R. |
Brief Article |
Jun 1, 2002 |
873 |
| Current corporate income tax developments. |
Boucher, Karen J. |
|
Mar 1, 2002 |
6341 |
| Tax options to relieve dried-up cashflow. |
Goldberg, Michael J. |
|
Feb 1, 2002 |
1759 |
| Benefiting from the R&E credit. |
Goldberg, Michael J. |
|
Feb 1, 2002 |
499 |
| Issue resolution and LMSB division appeals. |
Ely, Mark H. |
|
Jan 1, 2002 |
1541 |
| Understanding sec. 338 and 338(h)(10) elections. |
Koppel, Michael D. |
|
Dec 1, 2001 |
1542 |
| SELF-CHARGED FEES PRODUCE TAXABLE INCOME. |
Josephs, Stuart R. |
Brief Article |
Jul 1, 2001 |
134 |
| Sec. 382 limit: special rule for controlled groups. |
Zarzar, Robert |
|
Jul 1, 2001 |
1662 |
| Thinking above and below the line for S corporation composite taxes. |
Packard, Pamela |
|
May 1, 2001 |
745 |
| Sec. 482 and the sham-transaction doctrine. |
Sair, Edward A. |
|
Mar 1, 2001 |
978 |
| SSAP No. 10 affects insurance companies. |
Weinberger, Mark |
|
Jan 1, 2001 |
1045 |
| Current corporate income tax developments. |
Boucher, Karen J. |
|
Apr 1, 2000 |
6495 |
| TEI-Canada Customs and Revenue Agency laison meeting agenda: income tax issues. |
|
|
Nov 1, 1999 |
8488 |
| Income tax issues. |
|
|
Nov 1, 1999 |
2194 |
| TEI-Department of Finance liaison meeting agenda: income tax issues. |
|
|
Nov 1, 1999 |
5206 |
| Nexus for state corporate income tax. |
Delong, Thomas |
|
Oct 1, 1999 |
951 |
| Current corporate income tax developments. |
Boucher, Karen J. |
|
Aug 1, 1998 |
3724 |
| The questionable constitutionality of the California DRD and interest offset rules. |
Manos-McHenry, Deborah L. |
|
Dec 1, 1997 |
5302 |
| Practitioners welcome new AMT changes, but want more. |
Massey, Burton |
|
Dec 1, 1997 |
1569 |
| Maryland procurement regulations on use of affiliates to avoid taxation on income from state contracts. |
|
|
Nov 1, 1997 |
1624 |
| The new anti-Morris trust and intragroup spin provisions. |
Zarlenga, Lisa M. |
|
Nov 1, 1997 |
19203 |
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