Laws, regulations and rules subtopic
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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Court negates tax planning transaction. |
Schnee, Edward J. |
|
Nov 1, 2009 |
789 |
| Quebec Fights Aggressive Tax Planning. |
|
|
Oct 22, 2009 |
348 |
| Choosing A Domicile For A Captive Insurance Company. |
Horkovich, Robert |
Reprint |
Oct 20, 2009 |
1000 |
| Quebec Implements Its Proposed Aggressive Tax Planning Measures. |
Pont, Guy Du |
|
Oct 20, 2009 |
867 |
| Quebec Company Law Reform - Changes Of Interest To Tax Planners. |
|
|
Oct 9, 2009 |
529 |
| Who needs a will? Think getting a will prepared is a hassle? Try dying without one. |
Rheubottom, Sean |
|
Oct 1, 2009 |
779 |
| Cyprus International Trusts And Their Uses: The Asset Protection And Tax Planning Perspectives. |
|
|
Sep 16, 2009 |
3293 |
| Using Family Limited Partnerships....In Guernsey. |
Cariou, Marcel |
Law overview |
Sep 10, 2009 |
724 |
| New IRS COD Rules Give Taxpayers Favorable Tax Planning Options. |
|
|
Sep 9, 2009 |
3516 |
| Tax planning strategies for small businesses. |
|
|
Aug 14, 2009 |
1274 |
| Making the most of the IRA required minimum distribution holiday. |
Rose, Stanley |
|
Aug 1, 2009 |
1237 |
| Tax planning for troubled debt. |
Dillon, Paul; Eagan, Michael |
|
Aug 1, 2009 |
2198 |
| When cost segregation costs extra. |
Wood, B. Sue; Samelson, Donald P. |
|
Aug 1, 2009 |
2767 |
| Taking advantage of the RMD holiday for IRAs. |
Nevius, Alistair M. |
|
Aug 1, 2009 |
619 |
| UK Code Of Practice On Tax For The Banking Sector. |
|
Law overview |
Jul 2, 2009 |
2594 |
| QI no cure for related-party deal. |
Reichert, Charles J. |
|
Jul 1, 2009 |
863 |
| U.S. tax effects of a foreign jurisdiction audit. |
Thompson, Bradley C.; Curran, Kevin M. |
|
Jul 1, 2009 |
646 |
| Tax shelter transactions disregarded. |
Beavers, James |
|
Jul 1, 2009 |
1562 |
| International Trusts And Double Tax Treaty Provisions. |
Stylianou, Sophie |
|
Jun 29, 2009 |
774 |
| Executive compensation: what's reasonable? Safe passage through the minefield of deductibility. |
Panitz, Philip Garrett |
|
Jun 1, 2009 |
3714 |
| Why and how to conduct a tax practice inspection. |
Sellner, Mark A. |
|
Jun 1, 2009 |
1997 |
| Stimulus act provides contractors tax-saving opportunities. |
Newman, Marc |
|
Apr 8, 2009 |
830 |
| Sec. 121 planning opportunities after the Housing Assistance Tax Act. |
Cockrum, Robert B.; Quilliam, William C. |
|
Mar 1, 2009 |
2412 |
| Quebec Releases Working Paper On Aggressive Tax Planning. |
|
|
Feb 9, 2009 |
1081 |
| New Quebec Regulation Defining The Movable Property Which May Be Hypothecated By A Natural Person Who Does Not Carry On An Enterprise. |
Besner, Yan |
|
Feb 5, 2009 |
754 |
| Creating joint ownership: avoiding the tax traps and other pitfalls. |
Stemmy, Thomas J. |
|
Feb 1, 2009 |
856 |
| French connections. |
Abidi, Majdoline El |
|
Jan 8, 2009 |
746 |
| On discounted partnership interests and adequate consideration. |
Hellwig, Brant J. |
|
Jan 1, 2009 |
38642 |
| Taxing the financial income of multinational enterprises by employing a hybrid formulary and arm's length allocation method. |
Benshalom, Ilan |
|
Jan 1, 2009 |
20639 |
| The estate tax non-gap: why repeal a "voluntary" tax? |
Caron, Paul L.; Repetti, James R. |
|
Jan 1, 2009 |
8114 |
| Court rejects patentability of business methods. |
Nevius, Alistair M. |
|
Jan 1, 2009 |
302 |
| Final unified loss rule published. |
Huck, Martin |
|
Jan 1, 2009 |
1854 |
| IRS automated underreporter initiative. |
Schreiber, Gerard H., Jr. |
|
Jan 1, 2009 |
831 |
| IRS identifies sale of charitable remainder trust interests as a transaction of interest. |
Beavers, James |
|
Jan 1, 2009 |
902 |
| "Significant purpose" of tax avoidance trumps document privilege. |
Elzweig, Brian |
|
Dec 1, 2008 |
500 |
| Income splitting: issues and opportunities. |
Altieri, Mark P.; Zucca, Linda J. |
Cover story |
Nov 1, 2008 |
4866 |
| Tax resolution update. |
|
|
Oct 26, 2008 |
786 |
| Dividend Access Shares - Have The Rules Changed? |
|
Law overview |
Oct 23, 2008 |
607 |
| Limited Partnerships In Guernsey. |
Cayman, Grand |
|
Oct 17, 2008 |
4450 |
| Recent IRS and Treasury Guidance*. |
|
|
Oct 16, 2008 |
4032 |
| Significant recent developments in estate planning. |
Ransome, Justin P.; Satchit, Vinu |
|
Sep 1, 2008 |
8645 |
| Benefiting from a fiscal tax year. |
Ellentuck, Albert B. |
|
Sep 1, 2008 |
1324 |
| Adapting to the United Kingdom's new remittance basis rules. |
Whittall, Robert E. |
|
Aug 1, 2008 |
2407 |
| Applying AICPA business valuation standards in tax practice. |
Spoor, F. Gordon |
|
Aug 1, 2008 |
1731 |
| Tax planning for elderly clients. |
Huber, Ezra |
|
Aug 1, 2008 |
5165 |
| Long-term care insurance and tax planning: make the most of tax rules for premiums and benefits. |
Finn, Daniel R. |
|
Aug 1, 2008 |
2452 |
| Government loses son of boss tax shelter case. |
Nevius, Alistair M. |
|
Jul 1, 2008 |
368 |
| Levels of certainty. |
Schnee, Edward J. |
|
Jul 1, 2008 |
520 |
| Tools for tax planning for foreign nationals. |
Barooshian, Laura K.; Fava, Karl L. |
|
Jun 1, 2008 |
717 |
| Tax planning with single-employer qualified plans. |
Donovan, Kevin J. |
|
Jun 1, 2008 |
5844 |
| New Wisconsin Disclosure Requirements And Amnesty Program - May 31, 2008 Due Date. |
|
|
May 19, 2008 |
708 |
| Regions Financial Corp. Persuades District Court That Tax Opinions Provided To Outside Auditors Are Protected Work Product. |
|
|
May 16, 2008 |
2469 |
| A review of the revised disciplinary process under Circular 230: Circular 230 regulates tax practice before the IRS for attorney, CPAs, and enrolled agents. This article discusses the recent changes made to the disciplinary process procedures and sanctions for violations contained in Circular 230. |
Gardner, John C.; Eide, Barbara J.; May, Bruce E.; May, Diane R. |
|
May 1, 2008 |
8532 |
| Risk, return, and objective economic substance. |
Luke, Charlene D. |
|
Mar 22, 2008 |
20736 |
| Building a better GAAR. |
Edgar, Tim |
|
Mar 22, 2008 |
31492 |
| Codification of the economic substance doctrine. |
Beavers, James |
|
Mar 1, 2008 |
1799 |
| "More likely than not": a comparison of FIN 48 and the tax penalty standard. |
Mauldin, Tiffany; Abahoonie, Edward |
|
Mar 1, 2008 |
2598 |
| TEI roundtable on biggest issues in international tax. |
|
|
Mar 1, 2008 |
9087 |
| International taxation of e-commerce: persistent problems and possible developments. |
Basu, Subhajit |
|
Feb 1, 2008 |
10189 |
| IRS issues reporting requirements for transactions of interest. |
Emilian, James; Jamouneau, Greg |
|
Feb 1, 2008 |
1455 |
| AICPA tax section accomplishments in '2007. |
Hoops, Jeffrey R. |
|
Feb 1, 2008 |
1123 |
| Planning for current distributions from an LLC. |
Ellentuck, Albert B. |
|
Feb 1, 2008 |
1900 |
| The Use Of Mauritius In International Tax Planning. |
Verbist, Ludovic |
|
Jan 15, 2008 |
1394 |
| Donor-advised funds: preparing for closer scrutiny: more restrictions may await this popular way to give. |
Tarlson, Nick G. |
|
Jan 1, 2008 |
2194 |
| The quest to tax interest income in a global economy: stages in the development of international income taxation. |
Benshalom, llan |
|
Jan 1, 2008 |
32052 |
| Tax treaty shopping and the GAAR: MIL (Investments) S.A. v. The Queen. |
Brown, Kimberly |
|
Jan 1, 2008 |
14353 |
| Profits interest - converting compensation to capital gains and other planning ideas. |
Wells, Thomas O.; Carter, Samantha B. |
|
Dec 1, 2007 |
4068 |
| Saving taxes in transfers of personal goodwill: sale of a closely held business. |
Nevius, Alistair M. |
|
Dec 1, 2007 |
584 |
| Who Wants To Save Tax? |
Henderson, Colin |
|
Nov 13, 2007 |
643 |
| IRS Releases FAQs Clarifying 2006 Form 990 For Exempt Organizations. |
|
|
May 16, 2007 |
1305 |
| Government warns of "Dirty Dozen" tax scams. |
|
|
Apr 1, 2007 |
569 |
| In defense of tax shelters. |
Katz, Leo |
|
Mar 22, 2007 |
6127 |
| In defense of requiring back-flips. |
Shaviro, Daniel N. |
|
Mar 22, 2007 |
1691 |
| Of lenity, Chevron, and KPMG. |
Hickman, Kristin E. |
|
Mar 22, 2007 |
16704 |
| Patents, tax shelters, and the firm. |
Burk, Dan L.; McDonnell, Brett H. |
|
Mar 22, 2007 |
9644 |
| Harnessing the costs of international tax arbitrage. |
Rosenzweig, Adam H. |
|
Jan 1, 2007 |
33157 |
| Kiddie tax changes result in financial aid traps: new law affects planning strategies. |
Laffie, Lesli S. |
|
Jan 1, 2007 |
543 |
| Rectification Order Can Bail Out The Misguided Taxpayer. |
|
|
Nov 23, 2006 |
891 |
| The Pension Protection Act of 2006 - a comprehensive reform package. |
LaGarde, Stephen |
|
Nov 1, 2006 |
3920 |
| Recouping nondeductible contributions to traditional IRAs. |
Ellentuck, Albert B. |
|
Nov 1, 2006 |
951 |
| Interpretative theory and tax shelter regulation. |
Galle, Brian |
|
Sep 22, 2006 |
21072 |
| Complete pre-year-end planning for select clients. |
Mendlowitz, Edward |
|
Sep 1, 2006 |
1439 |
| Gains on sales of QSB stock in light of secs. 1045 and 1202. |
Velotta, Robert A. |
|
Aug 1, 2006 |
1999 |
| TIPRA covers some issues, neglects others. |
Constantine, Anthony |
|
Aug 1, 2006 |
1224 |
| Funding arrangements under sec. 409A. |
Lennon, Susan |
|
Jul 1, 2006 |
681 |
| AMT for individuals: some planning for individual taxpayers. |
Fiore, Nick |
|
Apr 1, 2006 |
597 |
| Check-the-box: not always the right answer for certain foreign corporations. |
Patelski, Robert |
|
Apr 1, 2006 |
959 |
| Amendments to circular 230. |
Kastantin, Joseph T. |
|
Feb 1, 2006 |
5233 |
| Canadian Tax @ Gowlings - January 2006. |
|
|
Jan 24, 2006 |
2842 |
| Tax advice before the return: the case for raising standards and denying evidentiary privileges. |
Beale, Linda M. |
|
Jan 1, 2006 |
38091 |
| New regs. on elections for indirect skips: final regulations on indirect skip transfer elections give taxpayers many generation-skipping transfer tax planning options. This article explains the election rules and available planning opportunities under the new regulations. |
Ransome, Justin P. |
|
Dec 1, 2005 |
4186 |
| The UK - a Tax Haven Without Palm Trees? |
|
|
Nov 30, 2005 |
1411 |
| Guernsey Trusts For Private Clients. |
|
|
Nov 7, 2005 |
679 |
| Using trusts in divorce tax planning. |
Ellentuck, Albert B. |
|
Nov 1, 2005 |
1162 |
| Reflections on practicing tax in today's world. |
Gibbs, Lawrence B. |
|
Nov 1, 2005 |
3453 |
| Pending income tax issues: December 6, 2005. |
|
|
Nov 1, 2005 |
2851 |
| IRS expands tax relief area for Katrina victims. |
|
Brief article |
Oct 1, 2005 |
165 |
| Planning opportunities for the sale of appreciated, dual-use property under Rev. Proc. 2005-14. |
Usher, Scott |
|
Oct 1, 2005 |
1604 |
| Executives of Public Companies May Be Required to Retain Independent Tax Services for Personal Use. |
|
|
Sep 30, 2005 |
918 |
| The ins and outs of related party add-backs. |
Zoellick, Todd |
|
May 1, 2005 |
7721 |
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