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Browse Tax exclusion topic

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1-82 out of 82 article(s)
Title Author Type Date Words
Taxability of employer-owned life insurance contracts. Jarmusch, Keith Dec 1, 2009 1031
A limited-time opportunity for small business stock. Prieto, Tom Dec 1, 2009 797
"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
Broken home: divorce and the principal residence. Stolz, David A. Sep 1, 2009 2406
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
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
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
End-of-year estate planning. Nov 20, 2008 999
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
Vacation home swaps get safe harbor. Wayner, Stephen A. Jul 1, 2008 802
Court reverses broad-based FICA exclusion for severance payments. Mirsky, Ira B. Jul 1, 2008 1767
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
Exemption From Interest Withholding Tax Narrowed By New Act. Aug 13, 2007 1502
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
Guidance Issued Explaining Simultaneous Like-Kind Exchange and Home Sale Gain Exclusion. Apr 7, 2005 1347
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

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