Laws, regulations and rules subtopic
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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Avoiding S corporation debt obligations that are a second class of stock. |
Ellentuck, Albert B. |
|
Aug 1, 2009 |
1554 |
| Federal budget contains initiatives for the information and communications technologies (ICT) sector. |
Intven, Hank; McCay, Patrick J.; Salzman, Lorne P.; Lefaivre, Michele |
|
Jul 20, 2009 |
1045 |
| Revised Form 1120-F: practical issues and missed opportunities. |
Conklin, Susan J. |
|
Jul 1, 2009 |
1039 |
| Expatriation and the new mark-to-market rules. |
Fava, Karl L. |
|
Jul 1, 2009 |
5724 |
| No second class of stock. |
Schnee, Edward J. |
|
Jun 1, 2009 |
476 |
| Recent amendment to sec. 1374 provides limited opportunity for S corps. |
Harris, Deanna Walton; Kugler, Paul |
|
Jun 1, 2009 |
2731 |
| Transfer pricing: the new temporary cost-sharing regs. |
Kaufman, Jeffrey B. |
|
Apr 1, 2009 |
3046 |
| Current corporate income tax developments. |
Boucher, Karen J.; Ponda, Shona |
|
Apr 1, 2009 |
5930 |
| Transaction analysis: sponsored spin. |
Musante, Stephen P.; Wegener, Stephen R. |
|
Mar 1, 2009 |
1354 |
| Current corporate income tax developments. |
Boucher, Karen J.; Ponda, Shona |
|
Mar 1, 2009 |
5612 |
| New single-member LLC reporting requirements. |
Nevius, Alistair M. |
|
Mar 1, 2009 |
666 |
| The Turkish Update. |
Guner, Ece |
|
Feb 24, 2009 |
5294 |
| IRS crackdown on Form 5471: a sign of things to come? |
Goldberg, Walter S. |
|
Feb 1, 2009 |
517 |
| Taxing the financial income of multinational enterprises by employing a hybrid formulary and arm's length allocation method. |
Benshalom, Ilan |
|
Jan 1, 2009 |
20639 |
| Significant recent corporate developments. |
Hayes, Brandon L. |
|
Jan 1, 2009 |
7701 |
| IRS changes policy for asserting penalties for late-filed form 5471. |
Keenan, John; Patel, Vibhuti |
|
Jan 1, 2009 |
967 |
| Massachusetts corporate tax law changes effective in 2009. |
Koppel, Michael D. |
|
Dec 1, 2008 |
749 |
| Government Bill For Amending The Finnish Business Income Tax Act. |
|
Brief article |
Nov 25, 2008 |
271 |
| Keep on moving. |
|
|
Nov 11, 2008 |
1385 |
| Maryland extends corporate information reporting requirement due date and softens penalty provisions. |
|
|
Nov 10, 2008 |
566 |
| Government Bill For New CFC Legislation Issued. |
Juusela, Janne |
|
Sep 30, 2008 |
602 |
| Comment on Yin, reforming the taxation of foreign direct investment by U.S. taxpayers. |
Avi-Yonah, Reuven S. |
|
Sep 22, 2008 |
1439 |
| The Michigan business tax: new developments. |
Copping, B.D.; Miscisin, Amanda; Pohl, Lisa |
|
Sep 1, 2008 |
2973 |
| Limited liability companies. |
|
|
Aug 1, 2008 |
335 |
| A Summary Of China's Corporate Income Tax Incentives. |
|
|
Jul 15, 2008 |
361 |
| Check-the-box regulations are valid. |
Kreissl, Laura Jean; Pulliam, Darlene |
|
Jul 1, 2008 |
640 |
| When is a foreign entity relevant for U.S. entity classification purposes? |
Wiles, Daniel; Curran, Kevin M. |
|
Jul 1, 2008 |
1070 |
| The pursuit of transparency does not trump the work product privilege. |
Henkel, Michelle M. |
|
May 1, 2008 |
7410 |
| TEI's letter to Canadian Department of Finance on paperwork burden reduction. |
|
|
May 1, 2008 |
2967 |
| Priority updates for Canadian interpretation bulletins and information circulars. |
|
|
May 1, 2008 |
1033 |
| Contested buyout doesn't bar gain. |
Thomas, Bob; Pulliam, Darlene |
|
May 1, 2008 |
444 |
| Gross receipts taxes: a growing trend in state taxation. |
Hammond, Jerry |
|
Apr 1, 2008 |
1158 |
| Current corporate income tax developments: this two-part article discusses recent state activity in the corporate income tax area. Part II covers apportionment formulas, unitary groups/filing methods, flowthrough entities, administration, and other significant corporate state tax issues. |
Boucher, Karen J.; Ponda, Shona |
|
Apr 1, 2008 |
6749 |
| Turning slogans into tax policy. |
Burke, Karen C.; McCouch, Grayson M.P. |
|
Mar 22, 2008 |
15677 |
| Revisions to 2007 form 1120-F. |
Mitchell, John E.; Hsieh, Cindy H.; Sherr, Eileen Reichenberg |
|
Mar 1, 2008 |
1073 |
| Current corporate income tax developments. |
Boucher, Karen J.; Ponda, Shona |
|
Mar 1, 2008 |
5924 |
| A test of the agency conflict and control effect on capital structure: the case of Middle Eastern Arab countries. |
Barakat, Mounther H. |
|
Feb 1, 2008 |
10008 |
| Current developments in partners and partnerships. |
Burton, Hughlene A. |
|
Feb 1, 2008 |
5446 |
| Maryland Legislation Requires Corporate Taxpayers To Bare It All. |
|
|
Jan 8, 2008 |
2144 |
| TEI-IRS Large and Mid-Size Business Division liaison meeting agenda. |
|
|
Jan 1, 2008 |
4024 |
| A moot point (and a half) for Exxon. |
Mannino, Laura Lee |
|
Dec 1, 2007 |
285 |
| Corporate tax cuts: U.S. is falling behind. |
|
|
Dec 1, 2007 |
697 |
| 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 |
| Taxation in developing countries: some recent support and challenges to the conventional view. |
Avi-Yonah, Reuven S.; Margalioth, Yoram |
|
Jun 22, 2007 |
7391 |
| Theory meets reality: the case of the double tax on material capital. |
Turnier, William J. |
|
Jun 22, 2007 |
23445 |
| 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 |
| State tax shelters and U.S. fiscal federalism. |
Stark, Kirk J. |
|
Mar 22, 2007 |
3174 |
| 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 |
| Encouraging corporate charity. |
Sugin, Linda |
|
Jun 22, 2006 |
24222 |
| Taxation Measures In The 2006 Federal Budget. |
|
|
May 23, 2006 |
2040 |
| Reforming the corporate tax system - four things that matter. |
Boyle, Michael P. |
|
May 1, 2006 |
849 |
| TEI's recommendations to the new Canadian government for its 2006 Budget Legislation. |
|
|
May 1, 2006 |
3881 |
| TEI opposes public disclosure of corporate tax returns. |
|
|
May 1, 2006 |
2477 |
| 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 |
| Tax Executives Institute - U.S. Department of Treasury Office of Tax Policy liaison meeting: February 8, 2006. |
|
|
Mar 1, 2006 |
5291 |
| 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 |
| IRS eases extension request rules: a simpler way to file later. |
Laffie, Lesli S. |
|
Feb 1, 2006 |
578 |
| Significant recent developments. |
Zaitzeff, Elizabeth |
|
Feb 1, 2006 |
4936 |
| Deferred prosecution agreements: implications for corporate tax departments. |
Thorn, Kevin E. |
|
Jan 1, 2006 |
5463 |
| Companies deduct settlement payments from taxes, GAO finds. |
Porter, Rebecca |
|
Jan 1, 2006 |
646 |
| Bridging the book-tax accounting gap. |
Whitaker, Celia |
|
Dec 1, 2005 |
20031 |
| 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 |
| Apportionment apoplexy: throwback, throwout, or just throw up your hands. |
Wilson, Margaret C. |
|
Jul 1, 2005 |
11398 |
| Schedule M-3: closing the corporate book-tax gap. |
Killion, David |
|
Jul 1, 2005 |
4972 |
| Current corporate income tax developments. |
Ponda, Shona |
|
Apr 1, 2005 |
4776 |
| 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 |
| Tax shelter can have business purpose. |
Hiner, Ronald R. |
|
Mar 1, 2005 |
505 |
| 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 |
| S Corporation passive income. |
Liewen, Laura J. |
|
Dec 1, 2004 |
488 |
| S Corporations, CGES and Sec. 179. |
Zamarra, Randall L. |
|
Dec 1, 2004 |
1174 |
| The future is here: the modernizing of IRS e-file. |
DuMars, Bert |
|
Dec 1, 2004 |
1871 |
| Corporate cancellation of indebtedness income and the debt-equity distinction. |
Pratt, Katherine |
|
Sep 22, 2004 |
27607 |
| Swedish Corporate Income Taxation at a Glance. |
|
|
Sep 21, 2004 |
635 |
| Earnings-stripping trap. |
Penlington, James B. |
|
Sep 1, 2004 |
657 |
| Reducing AE tax. |
Ellentuck, Albert B. |
|
Sep 1, 2004 |
1197 |
| 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 |
| Revised Canadian proposals affecting foreign affiliates. |
Slaats, Sandra |
|
Mar 1, 2004 |
4291 |
| Current corporate income tax developments. |
Ponda, Shona |
|
Mar 1, 2004 |
5372 |
| Corporate acquisition expenses. |
Schnee, Edward J. |
|
Mar 1, 2004 |
964 |
| 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 |
| Temp. regs. on attribute reduction when a consolidated group member realizes DOI income. |
Yecies, Mark |
|
Jan 1, 2004 |
787 |
| Significant recent developments. |
Chui, Yidan |
|
Jan 1, 2004 |
3913 |
|
