Laws, regulations and rules subtopic
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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Details Of The New Double Tax Treaty Between Cyprus And The Czech Republic. |
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Nov 3, 2009 |
617 |
| Isle Of Man/UK Taxation Comparisons 2009/10. |
|
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Sep 28, 2009 |
401 |
| Tax Tips For Buy-To-Let Landlords. |
|
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Sep 16, 2009 |
973 |
| Trusts owning partnership interests. |
Bazley, Thomas E.; Hills, Marvin D. |
|
Sep 1, 2009 |
2544 |
| Foreign Affiliate Rules Relating To The Computation Of Income, Gains And Losses. |
Godard, Marc-Andre |
Law overview |
Sep 1, 2009 |
2057 |
| Don't exaggerate capital gains tax: it's time to start a dialogue on which taxes really hurt business. |
Almy, Susan |
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Aug 28, 2009 |
836 |
| Reporting fund status. |
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Aug 17, 2009 |
1603 |
| The good, the bad and the ugly. |
Cook, Brad |
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Jul 3, 2009 |
791 |
| UK Code Of Practice On Tax For The Banking Sector. |
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Law overview |
Jul 2, 2009 |
2594 |
| Tax considerations for buying and selling property with a burdensome lease. |
Maples, Larry; Turner, Mark; Howard, Beth |
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Apr 1, 2009 |
2306 |
| Best of both worlds? Timing is key in disposing of business property. |
Cook, Ellen D.; Ward, Dan R.; Ward, Suzanne Pinac |
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Mar 1, 2009 |
3115 |
| Private annuity defers gain. |
Reichert, Charles J. |
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Mar 1, 2009 |
766 |
| Personal tax checklist 2008/2009. |
Mannion, Richard |
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Feb 11, 2009 |
2280 |
| Taxing the consumption of capital gains. |
Johnson, Calvin H. |
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Jan 1, 2009 |
23942 |
| The revenue/capital debate in private equity structures. |
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Dec 23, 2008 |
1614 |
| Royalties from related party are ordinary income. |
Wells, Jean T. |
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Dec 1, 2008 |
369 |
| Pre-Budget Report 2008. |
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Company overview |
Nov 27, 2008 |
8086 |
| Historic Obama victory could mean higher taxes for some. Income, capital gains and estate taxes expected to increase. |
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Nov 13, 2008 |
1093 |
| BlackRock's Bob Doll: Troubled Economy Will Limit Ability of New Obama Administration to Enact Economic Policy Changes. |
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Nov 5, 2008 |
673 |
| Foreign trusts: everything you wanted to know about the taxation of foreign trusts but were afraid to ask. |
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Oct 28, 2008 |
7190 |
| Financial Reporting A Briefing For Finance Directors, October 2008. |
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Oct 15, 2008 |
2748 |
| Is the corporate tax system "broken"? |
Burke, Karen C. |
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Sep 22, 2008 |
11786 |
| Planning Gain In Scotland - What Next? |
Shaw, Murray |
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Sep 18, 2008 |
1530 |
| Revised Proposals Affecting The Computation Of Income And Capital Gains Of Foreign Affiliates. |
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Sep 8, 2008 |
1336 |
| Financial And Tax Planning, Summer 2008 - Maximising Your Returns. |
Garwood, Paul |
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Sep 4, 2008 |
6150 |
| Investing For Gains Not Income - Making The Most Of The New 18% CGT Rate. |
Garwood, Paul |
|
Sep 4, 2008 |
683 |
| Individual taxation report. |
Cook, Ellen D.; Covington, Sabrina; Horn, Jonathan; Musacchio, Michelle; Nellen, Annette; Neuschwand |
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Sep 1, 2008 |
3968 |
| Congress passes expat rules. |
Sherr, Eileen Reichenberg |
|
Aug 1, 2008 |
553 |
| Planning opportunities with the Sec. 121 partial exclusion. |
Cockrum, Robert B.; Caban-Garcia, Maria T. |
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Aug 1, 2008 |
6275 |
| Unitary business principle clarified. |
Gilman, Jeffrey |
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Jul 1, 2008 |
477 |
| Proposed Legislation Threatens Like-Kind Exchanges. |
Roy, Paul |
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Jun 11, 2008 |
428 |
| Virtues and evils of life settlement: under the right conditions, sale of a life interest may be a good policy. |
Breus, Alan |
|
Jun 1, 2008 |
3401 |
| Share loans under IRS microscope. |
Clements, Alan Bruce |
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Jun 1, 2008 |
768 |
| India: Vodafone to challenge amendment to I-T law. |
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May 30, 2008 |
486 |
| Like a good neighbor. |
Cooley, Karen M.; Pulliam, Darlene |
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Apr 1, 2008 |
435 |
| Deloitte Comments On Reduction In Value Of Equity ISAs. |
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Brief article |
Mar 13, 2008 |
248 |
| Dunn does it again. |
Friske, Karyn Bybee; Pulliam, Darlene |
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Mar 1, 2008 |
640 |
| Supreme Court unanimously reverses Illinois's MeadWestvaco case: liaison meeting minutes reveal candid discussions between TEI and government; opposition to codification of ESD continues. |
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Mar 1, 2008 |
696 |
| Corporate Acquisitions And Mergers In Spain. |
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Feb 19, 2008 |
3903 |
| Welcome Tax Relief For Entrepreneurs? |
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Feb 5, 2008 |
1330 |
| From human capital to capital gains: the puzzle of profits interests. |
Pendergraft, Sarah |
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Jan 1, 2008 |
16078 |
| Moore Tax News: Buyer Alert: CGT Implications Of Standard Earnout Arrangements. |
McDonald, Daren |
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Dec 5, 2007 |
463 |
| Profits interest - converting compensation to capital gains and other planning ideas. |
Wells, Thomas O.; Carter, Samantha B. |
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Dec 1, 2007 |
4068 |
| Tax Focus - A Summary Of Current Tax Issues For Companies, November 2007. |
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Nov 20, 2007 |
1391 |
| Capital Gains Tax Treatment For Management/Employee Shares. |
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Oct 15, 2007 |
1411 |
| Capital Gains Tax & Family Law Settlements. |
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Aug 2, 2007 |
349 |
| No gain, some pain for another lottery winner. |
Pace, Ryan H. |
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Jul 1, 2007 |
357 |
| Selling Land And Land Rich Entities: Non-Resident Tax Issues. |
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Feb 7, 2007 |
1727 |
| Offshore Investment Bonds - An Unsung Tax Planning Tool. |
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Jan 10, 2007 |
663 |
| New regulations affecting taxation of real estate transactions by individuals. |
Lielkalns, Andrejs |
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Jan 3, 2007 |
619 |
| Home free: through-the-roof home prices threaten even moderate-income taxpayers with taxable gains - unless they plan ahead. |
Havens, Jason E. |
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Jan 1, 2007 |
1873 |
| Australian CGT For Foreign Residents - New Legislation Generally Narrows Capture Provisions. |
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Dec 18, 2006 |
1100 |
| Georgia. |
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Brief article |
Oct 1, 2006 |
105 |
| TIPRA covers some issues, neglects others. |
Constantine, Anthony |
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Aug 1, 2006 |
1224 |
| Australian CGT For Foreign Residents - Changes To Capture Provisions. |
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Jul 7, 2006 |
994 |
| How reduced rates for capital gains and qualified dividends affect the FTC. |
Sigler, John N. |
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Jul 1, 2006 |
4032 |
| Refining the definition of a capital asset. |
Schnee, Edward J. |
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Jul 1, 2006 |
638 |
| Variable prepaid forwards: are stock loans possible in light of TAM 200604033? |
Dyor, Elizabeth R. |
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Jun 1, 2006 |
2422 |
| Mixed expense reimbursements and unreturned overpayments disqualified entire accountable plan. |
Namyst, Steven J. |
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Jun 1, 2006 |
682 |
| Home sweet home: ascertaining the tax basis of a personal residence. |
Soled, Jay A. |
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Apr 1, 2006 |
2747 |
| Achieving capital gains treatment on predevelopment real property appreciation. |
Wells, Thomas O.; Caplan, Franklin H. |
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Apr 1, 2006 |
3837 |
| Sale of lottery payments produces ordinary income. |
O'Driscoll, David |
|
Apr 1, 2006 |
674 |
| Tax consequences of home purchase programs for relocating employees. |
Toppin, Carlisle F. |
|
Mar 1, 2006 |
1815 |
| New sec. 643 trustee capital gain and loss carryout regs. |
Cantrell, Carol A. |
|
Dec 1, 2005 |
2049 |
| The "kiddie tax" on qualified dividends and net capital gains. |
Hulse, David S. |
|
Nov 1, 2005 |
1376 |
| Current developments (Part II: this two-part article discusses recent legislation, cases, rulings, regulations and other developments in the S corporation area. Part II focuses on operational issues, including built-in gains, loss limits, Social Security, bankruptcy and reorganizations.). |
Karlinsky, Stewart S. |
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Nov 1, 2005 |
4259 |
| Trusts - New Vulnerable Beneficiaries' Legislation. |
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Oct 20, 2005 |
920 |
| Securing capital gains on development property. |
Dodge, Justin |
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Oct 1, 2005 |
1547 |
| Option for Calculating Speculative Gains. |
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Sep 30, 2005 |
496 |
| Capital Gains Tax Consequences Pursuant To A Bequest Releasing A Debtor From A Debt Owed To The Deceased. |
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Sep 8, 2005 |
711 |
| Personal residence gain exclusion: unforeseen circumstances safe harbors. |
Miller, Sami D.T. |
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Sep 1, 2005 |
1255 |
| Investor vs. dealer status. |
Matthys, Russ |
|
Sep 1, 2005 |
776 |
| How the AMT affects long-term capital gain rates: tax advisers and their clients should be aware of the interaction between the capital gain tax rates and the alternative minimum tax (AMT) when planning for the realization of long-term capital gains (LTCGs). This article examines how the AMT affects the 15% LTCG rate. |
Mills, John R. |
|
Sep 1, 2005 |
3101 |
| The ins and outs of recapture. |
Grace, Debra M. |
|
Aug 1, 2005 |
3018 |
| Insurance agency termination payments were ordinary income. |
Trantina, Charles E. |
|
Aug 1, 2005 |
643 |
| Use of LLCs by joint patent owners. |
Burnett, David S. |
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Jul 1, 2005 |
820 |
| The ins and outs of recapture. |
Grace, Debra M. |
|
Jul 1, 2005 |
4061 |
| "Off the cuff" - Selling shares: Will the matching rules thwart your intentions? |
|
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Jun 16, 2005 |
420 |
| SARS Releases New Draft Comprehensive Guide To Capital Gains Tax. |
|
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Jun 1, 2005 |
845 |
| Redeeming closely held stock. |
Schnee, Edward J. |
|
Jun 1, 2005 |
916 |
| Sale of personal goodwill--the executive's parachute. |
Wells, Thomas O.; Lampert, Daniel |
|
Mar 1, 2005 |
3684 |
| Avoiding ordinary income on the sale or exchange of depreciable property to a corporation. |
Ellentuck, Albert B. |
|
Jan 1, 2005 |
863 |
| Capital gain on development property. |
Sartain, Bud |
|
Dec 1, 2004 |
612 |
| Qualified dividend income under the 2003 Tax Act: this article discusses the basics of QDI, including corporations eligible to pay QDI and the required stock holding periods. |
Bogos, Nicholas |
|
Nov 1, 2004 |
3772 |
| D.C. Enterprise Zone: Zero Percent Capital Gains Tax Rate Extended. |
|
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Oct 12, 2004 |
628 |
| Net unrealized appreciation. |
Gibson, Daniel J. |
|
Aug 1, 2004 |
1171 |
| To ESOP or not to ESOP? |
Bonn, Karen |
|
May 1, 2004 |
1302 |
| Neighbors' hostility allowed reduced exclusion on residence sale gain. |
Puckett, Mark D. |
|
May 1, 2004 |
601 |
| Foreign corporations qualifying for JGTRRA's reduced dividend rate. |
Levy, Marc |
|
Jan 1, 2004 |
418 |
| 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 |
| Tax relief - chapter 2003: what CPAs need to know about the new tax act. |
Quinn, Tina |
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Oct 1, 2003 |
4058 |
| Elimination of the federal capital tax: June 19, 2003. |
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Jul 1, 2003 |
548 |
| Professor's receipt of royalties treated as capital gains. |
Smith, Annette B. |
|
Jul 1, 2003 |
1085 |
| Get a grip. (Federal Tax). |
Josephs, Stuart R. |
|
Jul 1, 2003 |
3874 |
| Venture Capital- Clearing the Exit for Foreign Participants. |
|
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Feb 3, 2003 |
1647 |
| Proposed Changes regarding the International Participation Exemption. |
Schmidt, Niklas |
|
Jan 29, 2003 |
1015 |
| Brown warned over tax changes. (News Round-Up). |
|
Brief Article |
Dec 1, 2002 |
75 |
| The home sale gain exclusion: the IRS has issued guidance to clarify the rules. |
Bryant, Jeffrey J. |
|
Oct 1, 2002 |
4557 |
| Sale of future lottery payments is ordinary income. |
Ozello, James |
|
Oct 1, 2002 |
327 |
| Maximising the Cash on Company Sales. |
|
Brief Article |
May 27, 2002 |
874 |
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