Laws, regulations and rules subtopic
| |
Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Third-Party Purchaser's E&P Reduced By Interest On Loan Incurred To Acquire Life Insurance Policy. |
Cudd, Robert |
|
Oct 5, 2009 |
817 |
| Broken home: divorce and the principal residence. |
Stolz, David A. |
|
Sep 1, 2009 |
2406 |
| Reduced gain opportunity means higher tax bill. |
Reichert, Charles J. |
|
Aug 1, 2009 |
854 |
| 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 |
| Securities transfer is not a securities lending arrangement. |
Beavers, James |
|
May 1, 2009 |
1120 |
| Certain debt obligations not subject to AHYDO restrictions. |
Cook, Mark G. |
|
Dec 1, 2008 |
1463 |
| Treatment of investment interest expense allocable to partnership's trading activity. |
Oberst, Timothy S. |
|
Oct 1, 2008 |
1617 |
| LILO comes up one leg short. |
Schnee, Edward J. |
|
Aug 1, 2008 |
544 |
| Deducting interest on qualified education loans. |
Ellentuck, Albert B. |
|
Mar 1, 2008 |
1929 |
| Deciphering the code. |
Schnee, Edward J. |
|
Feb 1, 2008 |
561 |
| The quest to tax interest income in a global economy: stages in the development of international income taxation. |
Benshalom, llan |
|
Jan 1, 2008 |
32052 |
| Canadian Government Withdraws Proposal To Restrict Interest Deductions. |
Bailey, Bryan; Morgan, Leslie; Penny, Kathleen; Richler, Ron; Stepak, Paul; Tamaki, Paul; Trossman, |
|
Jun 5, 2007 |
1334 |
| Controversial Budget Proposal Subject To Change. |
Imerti, Vince |
|
May 17, 2007 |
526 |
| TEI comments on proposed Canadian legislation restricting interest deductions. |
|
|
May 1, 2007 |
6719 |
| The effect of accrual periods on an AHYDO. |
Weck, L. Casey |
|
Sep 1, 2006 |
1021 |
| Caveat emptor: stock acquisition CERT limit on NOL use. |
Lehrer, John R. |
|
Jul 1, 2006 |
856 |
| Seventh circuit upholds regulation on interest paid to related foreign persons. |
O'Driscoll, David |
|
Apr 1, 2006 |
792 |
| Employer has insurable interest in employees. |
O'Driscoll, David |
|
Dec 1, 2005 |
951 |
| New procedure for the suspension of interest on underpayments. |
Sylvia, Sharlene M. |
|
Jul 1, 2005 |
780 |
| Deducting related-party interest and intangible expenses. |
Schadewald, Michael S. |
|
May 1, 2005 |
5015 |
| Penalty suspension period for amended returns. |
O'Driscoll, David |
|
Apr 1, 2005 |
685 |
| Capitalizing and amortizing debt issuance costs. |
Yanchisin, Helen |
|
Mar 1, 2005 |
2163 |
| Note sale: does it accelerate related-party interest deductions? |
Reichert, Charles J. |
|
Mar 1, 2005 |
711 |
| Interest paid as an administrative expense. |
Brown, Michael H. |
|
Dec 1, 2004 |
406 |
| Sec. 221 final regs. on deducting qualified education loan interest. |
Schell, Wayne M. |
|
Oct 1, 2004 |
1739 |
| Guidance on intercompany interest expense disallowance related to tax-exempt investments. |
Thornton, David A. |
|
Sep 1, 2004 |
1830 |
| Earnings-stripping trap. |
Penlington, James B. |
|
Sep 1, 2004 |
657 |
| Repayments of business debt after business ceases. |
Norman, John M. |
|
Sep 1, 2004 |
3335 |
| Section 861: adoption of alternative tax book value method for depreciation expense: September 17, 2004. |
|
|
Sep 1, 2004 |
1463 |
| Draft Proposals On Interest Deductibility. |
|
|
Jul 5, 2004 |
1595 |
| Administrative expense deduction for interest on inheritance. |
O'Driscoll, David |
|
Jun 1, 2004 |
575 |
| Separate liability requirements must be met prior to spouse's death. |
O'Driscoll, David |
|
Mar 1, 2004 |
947 |
| Proposed amendments to the Income Tax Act restricting the deductibility of interest and other expenses. |
|
|
Mar 1, 2004 |
5909 |
| Personal interest nondeductible. |
Laffie, Lesli S. |
|
Jan 1, 2004 |
378 |
| Mass. related-member interest or intangible expenses. |
Koppel, Michael D. |
|
Dec 1, 2003 |
1445 |
| Election not to treat debt as secured by a qualified residence. |
|
|
Nov 1, 2003 |
1201 |
| Low interest rates? Move wealth downstream. |
Beck, Allen M. |
|
Oct 1, 2003 |
1151 |
| Cancellation of accrued, but unpaid, interest on intercorporate debt. |
Smith, Annette B. |
|
Jul 1, 2003 |
1617 |
| Sherwin-Williams can deduct intercompany royalties and interest. |
Ochsenschlager, Thomas P. |
|
Feb 1, 2003 |
885 |
| Deducting interest owing to a related foreign person. (Interest Income & Expense). |
Granberg, Michael W. |
|
Sep 1, 2002 |
1248 |
| Interest deductions for bankrupt corporations. |
Potter, William W. |
|
Jun 1, 2002 |
1980 |
| Excess home mortgage interest. |
Bakale, Anthony |
|
Aug 1, 2001 |
1375 |
| Income from SAM loans. |
Lightbourne, Donovan |
|
May 1, 2000 |
1075 |
| Federal Circuit allows cash-method issuer to deduct interest payments before due date. |
Herskovitz, Don |
|
Mar 1, 2000 |
436 |
| COLI program lacked economic substance. |
Morrissey, John |
|
Jan 1, 2000 |
816 |
| Brief of Tax Executives Institute, Inc. as amicus curie in support of petitioner. |
|
|
Nov 1, 1999 |
6342 |
| Individual taxpayers disallowed deficiency interest deduction. |
Koski, Timothy R. |
|
Aug 1, 1999 |
935 |
| The war of the MIPS. |
Zinn, Michele R. |
|
Jun 1, 1999 |
1409 |
| Amortization of home mortgage points. |
Josephs, Stuart R. |
|
May 1, 1999 |
339 |
| IRS attacks "double-dips". |
|
|
Nov 1, 1998 |
976 |
| Deductibility of interest paid to former spouse. |
Flesher, Tonya K. |
|
Oct 1, 1998 |
409 |
| Is interest on taxes always personal? |
Monroe, Tracy J. |
|
Aug 1, 1998 |
1326 |
| Deductibility of deficiency interest. |
Schnee, Edward J. |
|
Jul 1, 1998 |
586 |
| Interest expense incurred in property settlement is deductible. |
|
Brief Article |
Apr 1, 1998 |
495 |
| Interest expense deductions on COLI loans after TRA '97. |
Belkin, Eileen W. |
|
Dec 1, 1997 |
1250 |
| The questionable constitutionality of the California DRD and interest offset rules. |
Manos-McHenry, Deborah L. |
|
Dec 1, 1997 |
5302 |
| Deductibility of fees paid to postpone property settlement. |
Abramovitz, Michael S. |
|
May 1, 1997 |
760 |
| Tax-exempt interest for financial institutions. |
Tribbett, Debra L. |
|
Sep 1, 1996 |
1180 |
| Falling federal interest rates can precipitate interest disallowance. |
Coughlin, Theresa A. |
|
Jul 1, 1996 |
817 |
| Can an individual deduct interest paid on a business-related tax deficiency? |
Burton, Hughlene A. |
|
Jul 1, 1996 |
5130 |
| Issuing stock warrants or other property may produce additional interest deductions for borrower. |
Taylor, David E. |
|
May 1, 1996 |
1032 |
| Tax Court allows deduction for interest on tax deficiency. |
Payne, Jay |
|
Apr 1, 1996 |
664 |
| Small business tax solutions. |
Bloom, Bryan E. |
|
Apr 1, 1996 |
725 |
| Regulation denying deduction for interest on tax deficiency is void. |
Wagenbrenner, Anne |
Brief Article |
Mar 1, 1996 |
458 |
| Miller case is affirmed. |
Wagenbrenner, Anne |
Brief Article |
Dec 1, 1995 |
277 |
| Deducting interest on tax deficiencies. |
Lynch, Michael |
Brief Article |
Aug 1, 1995 |
334 |
| The chameleon character of interest expense during the rental of a residence. |
Tripp, John C. |
|
Jul 1, 1995 |
3727 |
| IRS now agrees that carryover of disallowed investment interest not limited by taxable income. |
Josephs, Stuart R. |
Brief Article |
May 1, 1995 |
209 |
| Interest on income tax deficiencies may be deductible. |
Herskovitz, Don |
|
Mar 1, 1995 |
577 |
| Tax Court rules out section 267 regulations. |
Alek, Elizabeth |
Brief Article |
Mar 1, 1995 |
475 |
| Home remedies: helping your clients relieve mortgage interest deduction headaches. |
Hebble, Annette |
Cover Story |
Feb 1, 1995 |
3266 |
| Ninth Circuit reverses itself on deferred compensation. |
|
Brief Article |
Feb 1, 1995 |
206 |
| Court, fed up with "circuit shopping," says IRS must pay fees. |
Wagenbrenner, Anne |
Brief Article |
Jan 1, 1995 |
191 |
| When is interest on a tax deficiency deductible? |
Wagenbrenner, Anne |
Brief Article |
Dec 1, 1994 |
239 |
| Interest capitalization under the sec. 263A(f) proposed regs.: 20 questions may help clarify complicated rules. |
Davis, Richard O. |
|
Sep 1, 1994 |
7972 |
| Earnings stripping and foreign-owned controlled groups. |
Vitola, Paul J., Jr. |
|
Jul 1, 1994 |
735 |
| Update on decision allowing deduction of interest component of deferred compensation. |
|
Brief Article |
Jun 1, 1994 |
137 |
| A case against financed home ownership. |
Cataldo, A.J., II |
|
Jun 1, 1994 |
1940 |
| Deducting interest expense: the party's over (for some). |
Lynch, Michael F. |
|
May 1, 1994 |
495 |
| Deducting interest in deferred compensation arrangements. |
Veal, Tom |
|
Mar 1, 1994 |
1267 |
| Tax deficiency interest ... personal or business? |
Potter, Mary Ellen |
|
Mar 1, 1994 |
655 |
| Interest on back taxes on business income is not personal. |
|
Brief Article |
Feb 1, 1994 |
187 |
| Tax Court rules on interest income and expense netting for determining deduction allocated between parent and DISC. |
Zink, William J. |
|
Feb 1, 1994 |
771 |
| Possible deduction for interest paid on form 1040. |
Shreck, Rebecca |
|
Feb 1, 1994 |
852 |
| Financing U.S. investments after the Revenue Reconciliation Act of 1993. |
Tuckner, Todd |
|
Feb 1, 1994 |
4955 |
| Interest expense: new limits on deductions for corporate stock purchases. |
Biebl, Andrew R. |
Brief Article |
Jan 1, 1994 |
256 |
| Investment interest expense carryover controversy continues. |
Hartman, Christina M. |
|
Dec 1, 1993 |
1383 |
| Clinton aims at earnings stripping. |
|
Brief Article |
Aug 1, 1993 |
440 |
| Proposed regulations on debt modifications - are grandfathered earnings stripping obligations in jeopardy? |
Burke, Michael S. |
|
Jun 1, 1993 |
771 |
| Proposals to modify earnings stripping rules. |
|
|
Jun 1, 1993 |
471 |
| Bifurcation - the non-sexy aspect of interest stripping. |
McKinney, Hal, Jr. |
|
Aug 1, 1992 |
278 |
| Final regulations: CFC netting rule. |
|
Brief Article |
Jul 1, 1992 |
421 |
| IRS investment interest expense ruling applies a very broad interpretation of property held for investment. |
Dennis, William A., Jr. |
|
Jun 1, 1992 |
602 |
| Draft Canadian legislation on the tax treatment of interest expense. |
|
|
May 1, 1992 |
3266 |
| Maximizing the interest expense deduction on a self-constructed residence. |
Forrest, Bart |
|
Mar 1, 1992 |
762 |
| Implications of charging interest on intercompany advances received from foreign parent companies. |
Polchow, Kevin |
|
Mar 1, 1992 |
1343 |
| Amended return interest proposal. |
|
|
Mar 1, 1992 |
1701 |
| Florida proposal to limit the corporate deduction for interest. |
|
|
Mar 1, 1992 |
909 |
| Maximizing the investment interest expense deduction. |
Ellentuck, Albert B. |
|
Feb 1, 1992 |
550 |
| Netting of interest on deficiencies and refunds: December 23, 1991. |
McCormally, Timothy J. |
|
Jan 1, 1992 |
937 |
|
