Laws, regulations and rules subtopic
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Articles
1-73 out of 73 article(s)
| Title |
Author |
Type |
Date |
Words |
| TARP Capital Purchase Program Expanded To Include Qualifying S Corporations. |
Adams, Eric; Atkinson, Terra K.; Bryant, David J. |
|
Jan 28, 2009 |
2038 |
| CaPP: Subchapter S-Corporations. |
Baumgardner, Amy |
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Jan 22, 2009 |
1403 |
| Let the TARP games continue: regulators and companies creating deals to qualify for capital assistance. |
|
|
Nov 18, 2008 |
405 |
| S corporation profits or payday? CPAs must be vigilant in helping their S corporation clients pay a "reasonable" salary to shareholder-employees. But what's reasonable? |
Fellows, James A.; Jewell, John F. |
|
Sep 1, 2007 |
2987 |
| Current developments: this two-part article discusses recent legislation, cases, rulings, regulations and other developments in the S corporation area. Part I focuses on eligibility, election and termination issues. |
Karlinsky, Stewart S. |
|
Oct 1, 2006 |
5520 |
| Depository holding companies benefit from technical corrections act. |
Hagge, Greg |
|
Apr 1, 2006 |
695 |
| Checklists for determining whether a trust is a valid S shareholder. |
Hyman, Marc A. |
|
Mar 1, 2006 |
3047 |
| The AJCA aids financial institutions seeking S status. |
Brooks, Lisa |
|
Sep 1, 2005 |
1318 |
| S Corp explosion. |
|
Brief Article |
Sep 1, 2005 |
56 |
| Seller's continuing ties to S corp. did not disqualify redemption treatment. |
Puckett, Mark D. |
|
May 1, 2005 |
1228 |
| Placing an S corporation on the cash basis for certain expenses paid to shareholders. |
Ellentuck, Albert B. |
|
Apr 1, 2005 |
579 |
| New Tax Law Further Liberalizes S Corporation Rules. |
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Jan 6, 2005 |
877 |
| Congress has liberalized the rules for S corporations. |
|
Brief Article |
Oct 22, 2004 |
69 |
| Simplified method for requesting relief for late S elections. (IRS News). |
|
Brief Article |
Jul 1, 2003 |
150 |
| Eligibility, elections and terminations. . |
Burton, Hughlene |
|
Nov 1, 2002 |
3290 |
| Members of the House and Senate submit bills that would make it easier for small businesses, including community banks, to incorporate under subchapter S of the Internal Revenue Code. |
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Oct 1, 2001 |
68 |
| FTB REVISES POSITION ON S CORPORATIONS. |
|
Brief Article |
Aug 1, 2001 |
248 |
| Letter ruling reaffirms the use of restricted stock by S corporations. |
Bakale, Anthony |
|
Aug 1, 2001 |
1787 |
| Passive loss carryovers - a reversal. |
Schnee, Edward J. |
|
May 1, 2001 |
603 |
| Mergers involving disregarded entities. |
O'Connell, Frank J., Jr. |
|
Sep 1, 2000 |
938 |
| S Corporations and the AMT credit. |
O'Connell, Frank J., Jr. |
|
Sep 1, 2000 |
1548 |
| Effects of S election on domicile should be considered in state tax planning. |
Bakale, Anthony |
|
Aug 1, 2000 |
994 |
| Tax-deferred disposition of a former partnership business via a type b stock swap. |
Ellentuck, Albert B. |
|
Aug 1, 2000 |
1070 |
| Application of step-transaction doctrine to Qsub elections. |
Smith, Greg W. |
|
Jul 1, 2000 |
765 |
| Final Qsub regs. |
Schwartzman, Randy A. |
|
May 1, 2000 |
3419 |
| IRS' new ownership policy can offer savvy owners a tax break. |
Newman, Marc |
Brief Article |
Apr 5, 2000 |
662 |
| Malpractice Exposure and Choice of Business Entity. |
Auster, Rolf |
|
Apr 1, 2000 |
1193 |
| Late election relief under Rev. Procs. 97-48 and 98-55. |
Howell, R. Milton |
|
Dec 1, 1999 |
701 |
| Rental income not PII. |
White, George L. |
|
Dec 1, 1999 |
545 |
| Relief for late-filed S elections. |
Blake, Salamon |
|
Oct 1, 1999 |
899 |
| Current developments. |
Karlinsky, Stewart S. |
|
Oct 1, 1999 |
6164 |
| Can an accrual-method S corporation elect under Sec. 170(a)(2)? |
Orbach, Kenneth N. |
|
Aug 1, 1999 |
822 |
| S corp. relief. |
Smith, Greg W. |
|
Jul 1, 1999 |
855 |
| QSSS prop. regs. |
Schwartzman, Randy |
|
Feb 1, 1999 |
900 |
| New COSI rules pose problems for S corporations. |
White, George |
|
Nov 1, 1998 |
710 |
| ESOPs and S corporations. |
Smith, Greg W. |
|
Apr 1, 1998 |
872 |
| Late QSSS election relief. |
Smith, Greg W. |
|
Apr 1, 1998 |
711 |
| The brand new world of S corporation reorganizations. |
Karlinsky, Stewart S. |
|
Mar 1, 1998 |
5863 |
| S shareholder charitable contribution planning opportunities. |
Dance, Glenn E. |
|
Nov 1, 1997 |
584 |
| Electing small business trusts for S corporations. |
Schlesinger, Michael |
|
Sep 1, 1997 |
2424 |
| Small business tax solutions. |
Jamison, Robert W. |
|
May 1, 1997 |
846 |
| S election may be valid without timely filing. |
Payne, Jay M. |
Brief Article |
Apr 1, 1997 |
486 |
| New S corporation law opens pitfalls for unwary. |
Payne, Jay M. |
|
Apr 1, 1997 |
441 |
| SBJPA expands types of trusts that qualify as subchapter S shareholders. |
MacDonough, Laura |
|
Jan 1, 1997 |
722 |
| To S or not to S? New law allows more businesses to pick S-corporation status. |
Bates, Robert |
|
Dec 1, 1996 |
493 |
| S corporations after the 1996 tax legislation. |
Richter, Michael H. |
|
Dec 1, 1996 |
747 |
| Small business act: S corporation relief and pension plan reform. |
|
|
Nov 1, 1996 |
1042 |
| Treatment of a state law merger of S corporation into LLC. |
Starr, Samuel P. |
Brief Article |
Apr 1, 1996 |
398 |
| IRS rules against Texas limited banking association. |
Ziegelbauer, John R. |
|
Feb 1, 1996 |
464 |
| House introduces legislation to modify S corporation regulations. |
|
|
Sep 1, 1995 |
954 |
| Convert C corporation to S corporation at retirement for passive income. |
Brown, Robert R. |
|
Aug 1, 1995 |
672 |
| S corporation reform on the move. |
Starr, Samuel P. |
|
Aug 1, 1995 |
1889 |
| IRS ruling liberalizes S limits on number of shareholders. |
Belkin, Eileen |
|
Dec 1, 1994 |
600 |
| IRS rethinks interpretation regarding maximum number of S shareholders. |
Hogle, William G. |
|
Oct 1, 1994 |
470 |
| S corporation reform picking up steam in Congress. |
|
Brief Article |
Jun 1, 1994 |
283 |
| Letter ruling on split-dollar insurance requires caution for S corporations. |
Robbins, Andrew J. |
|
May 1, 1994 |
629 |
| S corporation reform bill introduced in Senate. |
|
|
Feb 1, 1994 |
1238 |
| Congress eyes tax changes benefiting S corporations. |
Berger, Robin |
|
Dec 13, 1993 |
926 |
| Subchapter S reform at hand? |
Miller, Stephen H. |
|
Sep 1, 1993 |
579 |
| Trust as S shareholder. |
|
Brief Article |
Jul 1, 1993 |
270 |
| S corporations in the international setting. |
Elliott, Richard |
|
Apr 1, 1993 |
1838 |
| S corporations: new opportunities for rental activities? |
|
Brief Article |
Mar 1, 1993 |
302 |
| Acquisition of control of a C corporation by an S corporation. |
Kempke, Robert E. |
|
Mar 1, 1993 |
662 |
| Subchapter C provisions applicable to S corps. |
Goldberg, Michael J. |
|
Feb 1, 1993 |
824 |
| Employee fringe benefits for partners and more-than-2% S shareholders. |
Grace, Michael J. |
Brief Article |
Jan 1, 1993 |
209 |
| S corporation current developments. |
Nellen, Annette Bomyea |
|
Nov 1, 1992 |
4049 |
| S corporations vs. C corporations. |
Rowan, R. Edward |
|
Sep 1, 1992 |
1036 |
| Estate planning for S shareholders: maintaining qualification after death in common estate planning situations. |
Yurkovic, Denis L. |
|
Jun 1, 1992 |
2560 |
| Realty rental S Corporations: those with excess passive investment income and C earnings and profits face a dilemma. |
Lux, Michael S. |
|
Jun 1, 1992 |
3080 |
| Revised proposed regulations clarify the one class of stock rules; IRS response to practitioner complaints still leaves room for improvement. |
Dennis-Escoffier, Shirley |
|
Jan 1, 1992 |
4462 |
| QSST documents should avoid dangerous provisions. |
Olczak, Raymond A. |
|
Jan 1, 1992 |
584 |
| Proposed S corp regs: is the sky falling? |
Lantry, Terry L. |
|
Sep 1, 1991 |
3796 |
| Defining "one class of stock": a look at proposed S corporation regulations. |
Berkery, Peter M.; Knell, Steven F. |
|
Feb 1, 1991 |
3392 |
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