Laws, regulations and rules subtopic
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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Aggregating activities to avoid the hobby loss rules. |
Harmon, Michael R.; Kulsrud, William N. |
|
Nov 1, 2009 |
6824 |
| LLCs, LLPs, and the passive loss rules. |
Calderilla, Cecilia |
|
Nov 1, 2009 |
1249 |
| Recovery Act Reminder for 2009. |
Cook, Ellen; Fowler, Anna; Nellen, Annette; Stapleton, Nora; Walloch, Joseph W. |
|
Oct 1, 2009 |
2172 |
| Losses from interests in LLCs and LLPs not presumptively passive. |
Quinn, Tina; Robertson, John F. |
|
Oct 1, 2009 |
1121 |
| Deducting losses for defrauded investors. |
Zimmerman, John C. |
|
Jul 1, 2009 |
9898 |
| IRS issues optional SafeHarbor treatment for victims of Ponzi Schemes. |
Kravit, Wendy |
|
Jul 1, 2009 |
748 |
| Ponzi guidance welcomed. |
Bonner, Paul |
|
Jun 1, 2009 |
735 |
| Sec. 382 after the bailout. |
Friske, Karyn Bybee; Pulliam, Darlene |
|
Jun 1, 2009 |
5374 |
| A broker is what a broker does. |
Reichert, Charles J. |
|
Jun 1, 2009 |
631 |
| IRS issues guidance on losses from Ponzi schemes. |
Beavers, James |
|
May 1, 2009 |
1736 |
| Ponzi schemes: the implications for defrauded investors. |
Odom, Dianne |
|
Apr 1, 2009 |
1946 |
| Current corporate income tax developments. |
Boucher, Karen J.; Ponda, Shona |
|
Mar 1, 2009 |
5612 |
| Claiming ordinary losses for Sec. 1244 stock. |
Ellentuck, Albert B. |
|
Mar 1, 2009 |
1531 |
| Two out of three not good enough. |
Schnee, Edward J. |
|
Mar 1, 2009 |
603 |
| Securities trader status not satisfied. |
Diehl, Kevin A. |
|
Feb 1, 2009 |
514 |
| Stock loan treated as sale. |
Thompson, Steven C.; Severano, Robert L. |
|
Jan 1, 2009 |
756 |
| Final unified loss rule published. |
Huck, Martin |
|
Jan 1, 2009 |
1854 |
| IRS issues guidance on Sec. 382 for corporations in the capital purchase program. |
Levy, Marc D. |
|
Jan 1, 2009 |
611 |
| Proof of material participation must be credible. |
Kreissl, Laura Jean; Pulliam, Darlene |
|
Dec 1, 2008 |
352 |
| Documenting a casualty loss. |
Schreiber, Gerard H., Jr. |
|
Nov 1, 2008 |
761 |
| Applying at-risk rules risky. |
Thompson, Steven C. |
|
Nov 1, 2008 |
679 |
| Worldcom shareholder's loss not theft. |
Chambers, Valrie |
|
Sep 1, 2008 |
500 |
| Louisiana Supreme Court sides with insurer in flood loss case. |
Walters, Cecily |
|
Aug 1, 2008 |
654 |
| A not-so-speedy recovery. |
Schnee, Edward J. |
|
May 1, 2008 |
721 |
| Sec. 382 ownership and fluctuation in value. |
Gruidl, Nick |
|
Apr 1, 2008 |
1927 |
| Passive or nonpassive activity - IRS wins either way. |
Reichert, Charles J. |
|
Feb 1, 2008 |
690 |
| No theft loss for "phantom" income. |
Schnee, Edward J. |
|
Dec 1, 2007 |
450 |
| Corner: "reasonable certainty" for a theft loss deduction. |
Siegel, Bart |
|
Oct 1, 2007 |
758 |
| Settlement doesn't legitimize sham. |
Schnee, Edward J. |
|
Sep 1, 2007 |
286 |
| New law provides AMT relief. |
Giordano, Diane |
|
Jun 1, 2007 |
745 |
| No penalty for BLIPS. |
Schnee, Edward J. |
|
Jun 1, 2007 |
496 |
| Determining basis for gambling losses. |
Laffie, Lesli S. |
|
Jun 1, 2007 |
498 |
| Avoiding FASB 123(R) pitfalls: NOL companies' choice of when to recognize tax benefits under FASB 123(R) can affect their bottom line. |
Randolph, David |
|
May 1, 2007 |
2917 |
| Tax shelters and the Code: navigating between text and intent. |
Dean, Steven A.; Solan, Lawrence M. |
|
Mar 22, 2007 |
11071 |
| Final DCL rules reflect TEI views. |
|
|
Mar 1, 2007 |
234 |
| Denial of contingent liability loss deduction. |
Schnee, Edward J. |
|
Jan 1, 2007 |
862 |
| Can capital losses be carried back for the AMT? |
Reichert, Charles J. |
|
Sep 1, 2006 |
664 |
| Are the new loss duplication regulations out of date? |
Estrada, Michelle |
|
Jul 1, 2006 |
938 |
| Caveat emptor: stock acquisition CERT limit on NOL use. |
Lehrer, John R. |
|
Jul 1, 2006 |
856 |
| Capital loss limits apply to AMTI. |
Merlo, Robert J. |
|
Jul 1, 2006 |
716 |
| Prevention of double deductions of a single loss: solutions in search of a problem. |
Kahn, Douglas A.; Kahn, Jeffrey H. |
|
Jun 22, 2006 |
22168 |
| A primer on individual NOLs. |
Kirk, David H. |
|
Mar 1, 2006 |
2039 |
| Third Circuit addresses burden of proof in valuing intangibles. |
Magin, Elizabeth |
|
Mar 1, 2006 |
1121 |
| Tax consequences to investors of broker fraud and theft: there are a number of ways tax advisers can help clients who are victims of investment fraud or theft. This article discusses the tax issues faced when trying to recoup some of the loss. |
Montgomery, Gwendolyn A. |
|
Jan 1, 2006 |
3802 |
| Revamped dual consolidated loss regs. |
Landreneau, Frank |
|
Nov 1, 2005 |
2111 |
| Horse owners and Sec. 183 challenges. |
Nagler, Barry |
|
Oct 1, 2005 |
1690 |
| Equipment leasing losses were not passive. |
Lindbloom, John W. |
|
Oct 1, 2005 |
644 |
| TEI comments on dual consolidated loss rules: August 22, 2005. |
Behroozi, Amy |
|
Sep 1, 2005 |
5016 |
| At-risk rules - Sec. 465 prop. regs. |
Kozenko, Elizabeth |
|
Aug 1, 2005 |
1218 |
| Treatment of ownership changes for EIPs under Notice 2005-32. |
Velotta, Robert A. |
|
Aug 1, 2005 |
1686 |
| Marks & Spencer: EU claims for cross-border loss relief. |
Hare, Jonathan |
|
Jul 1, 2005 |
3184 |
| Related parties and NOLs. |
Schnee, Edward J. |
|
Jul 1, 2005 |
547 |
| Are the loss disallowance final regs. the final word? |
Parker, Carrie |
|
Jul 1, 2005 |
1072 |
| Often-overlooked stock basis adjustments. |
Michalowski, John |
|
Jul 1, 2005 |
1047 |
| Can Sec. 267(f) defer a debtor's currency loss? |
Harper, Michael |
|
Jul 1, 2005 |
918 |
| Issues and pitfalls in Sec. 384 - limits on NOL use. |
Haksar, Jayant |
|
Jul 1, 2005 |
1171 |
| Extraordinary personal services exception. |
Reichert, Charles J. |
|
Jun 1, 2005 |
667 |
| Maximize tax benefits under IRC section 165: CPAs often overlook the deductibility of investment theft losses. |
Siegel, Bart H. |
|
Apr 1, 2005 |
1120 |
| Stock transfer to creditors generated deductions. |
Hitt, JoAnn H. |
|
Apr 1, 2005 |
652 |
| Alternative approach for calculating loss disallowance on disposition or deconsolidation of subsidiary stock. |
Morrison, Sally |
|
Mar 1, 2005 |
2643 |
| At-risk final regs. on "disqualifying interests". |
Howard, B. Carol |
|
Nov 1, 2004 |
1275 |
| Impact of self-employment loss on earned income. |
Nash, Claire Y. |
|
Sep 1, 2004 |
1335 |
| Planning for individual NOLs: converting to a Roth IRA. |
Randolph, David W. |
|
Aug 1, 2004 |
1495 |
| Determining deductibility of passive losses. |
Ellentuck, Albert B. |
|
Aug 1, 2004 |
654 |
| Debtor's use of NOLs received from bankruptcy estate. |
Benton, Oren L. |
|
Aug 1, 2004 |
588 |
| Shareholder guarantee to S corporation creditors doesn't increase basis. |
Nash, Claire Y. |
|
Aug 1, 2004 |
820 |
| Intercompany transaction and loss disallowance relief provisions. |
Michalowski, John |
|
Jul 1, 2004 |
1134 |
| Sec. 1271(a) - a pitfall for unwary corporate creditors. |
Haksar, Jayant |
|
Jul 1, 2004 |
795 |
| Service intends to disallow theft loss deductions for declining stock prices. |
O'Driscoll, David |
|
Jun 1, 2004 |
523 |
| S shareholder loan basis. |
Schwartzman, Randy |
|
May 1, 2004 |
943 |
| Illinois' "wheel of unity" doctrine. |
Margner, L. James |
|
May 1, 2004 |
715 |
| TEI comments on proposed Schedule M-3 of Form 1120: June 7, 2004. |
|
|
May 1, 2004 |
7920 |
| Prop. regs. on partnership's assumption of partner's liabilities. |
Sloan, Eric |
|
Mar 1, 2004 |
2609 |
| Casualty loss allowed for water damage from washing machine. |
Cooper, Pamela S. |
|
Feb 1, 2004 |
960 |
| Temp. regs. limit duplicative stock losses. |
Stewart, Dave N. |
|
Jan 1, 2004 |
4240 |
| Defining "real estate professional" for PAL purposes. |
Koppel, Michael D. |
|
Dec 1, 2003 |
556 |
| Losses trust deducted were not from passive activity. |
Nash, Claire Y. |
|
Nov 1, 2003 |
607 |
| The JGTRRA's effect on NOL planning. |
|
|
Nov 1, 2003 |
1701 |
| WorldCom's NOL plans extinguished? |
|
|
Oct 1, 2003 |
738 |
| 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 |
| Implementation of a formal loss transfer system: June 20, 2003. |
|
|
Jul 1, 2003 |
2870 |
| Trust's material participation not limited to trustee's activity. |
O'Driscoll, David |
|
Jul 1, 2003 |
600 |
| CERTs and NOL limits. |
Ochsenschlager, Thomas P. |
|
Feb 1, 2003 |
1887 |
| Incorrectly deducted S losses affect basis computation. |
Courtney, Marietta |
|
Dec 1, 2002 |
368 |
| Using an LLC to maximize losses. |
Kalfayan, Garo |
|
Dec 1, 2002 |
3896 |
| IRS approves use of S corporation suspended losses in reorganization. |
Romanelli, Russell L. |
|
Nov 1, 2002 |
617 |
| Tax planning for NOLs in the carryback maze. |
Smith, Annette B. |
|
Jul 1, 2002 |
1076 |
| Interim loss-disallowance regulations. |
Packard, Pamela |
|
May 1, 2002 |
519 |
| Notice 2002-11: IRS reversal on Rite Aid. |
Packard, Pamela |
|
May 1, 2002 |
978 |
| Structuring debt basis in an S corporation. |
Packard, Pamela |
|
May 1, 2002 |
983 |
| Sec. 382 limit: special rule for controlled groups. |
Zarzar, Robert |
|
Jul 1, 2001 |
1662 |
| DOJ brief seeks to limit sec. 172(f). |
Zarzar, Robert |
|
Jul 1, 2001 |
854 |
| Potential impact of sec. 1503(d) rules on losses incurred through a domestic partnership. |
Zarzar, Robert |
|
Jul 1, 2001 |
1120 |
| Deducting suspended losses on disposition of S stock. |
Ellentuck, Albert B. |
|
Apr 1, 2001 |
1136 |
| Determination of a profit motive. |
Lee, Cynthia Bolt |
|
Sep 1, 2000 |
773 |
| Effect of NOL carryovers on FTC. |
Crocco, Peter |
|
Jul 1, 2000 |
537 |
| BIGs and items of income under sec. 382. |
McManus, Richard F. |
|
Jul 1, 2000 |
1781 |
| Shareholder allowed deduction for S corp. debt loss. |
Navani, Vinay S. |
|
Jul 1, 2000 |
532 |
| Aggregating your rental activity? Be sure to tell the IRS. |
Lynch, Michael |
|
Jul 1, 2000 |
585 |
| New refund opportunities for prior casualty and theft losses. |
Thompson, Steven C. |
|
Mar 1, 2000 |
3209 |
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