Laws, regulations and rules subtopic
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Articles
1-94 out of 94 article(s)
| Title |
Author |
Type |
Date |
Words |
| LLCs, LLPs, and the passive loss rules. |
Calderilla, Cecilia |
|
Nov 1, 2009 |
1249 |
| Passive activity rules not presumed to apply to LLCs and LLPs. |
Valdez, Veronica |
|
Oct 1, 2009 |
1217 |
| Losses from interests in LLCs and LLPs not presumptively passive. |
Quinn, Tina; Robertson, John F. |
|
Oct 1, 2009 |
1121 |
| Interests in LLCs and LLPs not presumed to be passive activities. |
Beavers, James A. |
|
Sep 1, 2009 |
1671 |
| A broker is what a broker does. |
Reichert, Charles J. |
|
Jun 1, 2009 |
631 |
| Partners' agreement subject to at-risk rules. |
Schnee, Edward J. |
|
Feb 1, 2009 |
692 |
| Proof of material participation must be credible. |
Kreissl, Laura Jean; Pulliam, Darlene |
|
Dec 1, 2008 |
352 |
| Treatment of investment interest expense allocable to partnership's trading activity. |
Oberst, Timothy S. |
|
Oct 1, 2008 |
1617 |
| Avoiding the self-rental trap. |
Constantine, Anthony J. |
|
Aug 1, 2008 |
1619 |
| Converting a residence to rental property. |
Ellentuck, Albert B. |
|
Jul 1, 2008 |
1771 |
| Disposing of an activity to release suspended passive losses. |
Ellentuck, Albert B. |
|
May 1, 2008 |
2125 |
| Passive or nonpassive activity - IRS wins either way. |
Reichert, Charles J. |
|
Feb 1, 2008 |
690 |
| Tax planning for vacation home owners. |
Ellentuck, Albert B. |
|
Jul 1, 2006 |
1116 |
| Equipment leasing losses were not passive. |
Lindbloom, John W. |
|
Oct 1, 2005 |
644 |
| Benefits and drawbacks for rental real estate professionals. |
Matthys, Russ |
|
Sep 1, 2005 |
1723 |
| Extraordinary personal services exception. |
Reichert, Charles J. |
|
Jun 1, 2005 |
667 |
| Partnerships, PFICs and QEFs. |
Cowan, Jeffrey P. |
|
Jun 1, 2005 |
1883 |
| S Corporation passive income. |
Liewen, Laura J. |
|
Dec 1, 2004 |
488 |
| Self-rental rule not affected by grouping activities. |
Carlos, Tony R. |
|
Dec 1, 2004 |
727 |
| Determining deductibility of passive losses. |
Ellentuck, Albert B. |
|
Aug 1, 2004 |
654 |
| PFIC deferred tax amount: timing is everything. |
Cowan, Jeffrey P., Jr. |
|
Jun 1, 2004 |
1924 |
| Defining "real estate professional" for PAL purposes. |
Koppel, Michael D. |
|
Dec 1, 2003 |
556 |
| Avoiding the 25% passive gross receipts problem by using a stock redemption to remove excess investments. |
Ellentuck, Albert B. |
|
Dec 1, 2003 |
1237 |
| Losses trust deducted were not from passive activity. |
Nash, Claire Y. |
|
Nov 1, 2003 |
607 |
| Trust's material participation not limited to trustee's activity. |
O'Driscoll, David |
|
Jul 1, 2003 |
600 |
| Applying the indirect ownership rules to PFICs. |
Madden, David |
|
Jun 1, 2003 |
1976 |
| PFIC/CFC overlap: not out of the woods yet. |
Madden, David |
|
Jun 1, 2003 |
1692 |
| Final passive loss regs issued. (IRS News). |
Josephs, Stuart R. |
Brief Article |
Oct 1, 2002 |
123 |
| Grouping activities as an AEU. |
Miller, Sarah Allen |
|
Sep 1, 2002 |
1622 |
| Mark-to-market election is not a disposition for PAL purposes. |
Fiore, Nicholas J. |
|
Jun 1, 2002 |
323 |
| PFICs: applying the subsidiary look-through rules to intercompany transactions. |
Laudeman, Robert |
|
Jun 1, 2002 |
2009 |
| Self-rental regulation upheld again. |
Reichert, Charles J. |
|
May 1, 2002 |
632 |
| PALs carried forward from C to S Corporation. |
Lerman, Jerry L. |
|
Apr 1, 2002 |
399 |
| S shareholder cannot offset self-charged management fees against nonpassive income. |
Fiore, Nicholas J. |
|
Sep 1, 2001 |
920 |
| S corporation can deduct suspended PALs incurred while a C corporation. |
Bakale, Anthony |
|
Aug 1, 2001 |
1278 |
| Foreign national tax planning to avoid PFIC trap. |
Madden, David |
|
Jun 1, 2001 |
886 |
| LLC member not limited partner sec. 469 purposes. |
Madden, David |
|
Jun 1, 2001 |
1449 |
| Passive loss carryovers - a reversal. |
Schnee, Edward J. |
|
May 1, 2001 |
603 |
| Self-rent and passive losses. |
Schnee, Edward J. |
|
May 1, 2001 |
577 |
| Passive losses and sec. 731 gain. |
Packard, Pamela |
|
May 1, 2001 |
574 |
| Suspended PALs from C years could be deducted in S election year. |
Fiore, Nicholas J. |
|
Jan 1, 2001 |
1311 |
| When is a rental property not a rental property? |
Moore, Philip E. |
|
Oct 1, 2000 |
721 |
| Self-rental income considered "active". |
Lynch, Michael |
|
Sep 1, 2000 |
456 |
| Aggregating your rental activity? Be sure to tell the IRS. |
Lynch, Michael |
|
Jul 1, 2000 |
585 |
| Don't be passive. |
Lynch, Michael |
|
Jun 1, 2000 |
460 |
| Avoiding the PFIC web when liquidating a non-QEF. |
Mach, Joseph |
|
May 1, 2000 |
1483 |
| Avoiding involuntary termination of S status from excess passive investment income. |
Ellentuck, Albert B. |
|
Apr 1, 2000 |
1313 |
| Short-term rentals classified as passive activity losses. |
Lee, Cynthia Bolt |
|
Jan 1, 2000 |
538 |
| Rental income not PII. |
White, George L. |
|
Dec 1, 1999 |
545 |
| Tax planning opportunities for real estate professionals. |
Barats, Yunna |
|
May 1, 1998 |
712 |
| Do basis and risk limitations affect using tips credit? |
Albin, John M. |
|
Aug 1, 1997 |
550 |
| What happened to limited partnerships? |
Knight, Ray |
|
Jul 1, 1997 |
3061 |
| Passthrough investments by exempt organizations. |
Dally, Curtis L. |
|
May 1, 1997 |
532 |
| Avoiding the pitfalls associated with attempts to recharacterize activities. |
Ellentuck, Albert B. |
|
May 1, 1997 |
718 |
| Rental activity as a closely held business. |
Hudson, Boyd D. |
|
Jan 1, 1997 |
575 |
| Tax benefits for partners in "trading" partnerships. |
Torella, Lawrence |
|
Aug 1, 1996 |
819 |
| Use of management company prevents taxpayer from claiming active participation in rental property. |
Bowers, Jennifer J. |
|
Aug 1, 1996 |
585 |
| Final regulations deem net income from rental to close corporation nonpassive. |
Ochsenschlager, Thomas P. |
Brief Article |
Feb 1, 1996 |
411 |
| Condo owners fail material participation test. |
Lynch, Michael |
Brief Article |
Feb 1, 1996 |
440 |
| Passive loss relief for real estate professionals. |
Corrick, Stephen R. |
|
Nov 1, 1995 |
1314 |
| Short-term rental not qualified for APRRE. |
Moavero, James A. |
|
Aug 1, 1995 |
635 |
| Convert C corporation to S corporation at retirement for passive income. |
Brown, Robert R. |
|
Aug 1, 1995 |
672 |
| The chameleon character of interest expense during the rental of a residence. |
Tripp, John C. |
|
Jul 1, 1995 |
3727 |
| PAL rules: definition of activity. |
Schmalz, John G. |
|
Apr 1, 1995 |
648 |
| Release of capital and passive losses in dispositions of passive activities. |
Velten, James E. |
Brief Article |
Apr 1, 1995 |
469 |
| Deducting suspended losses on disposition of S stock. |
Ellentuck, Albert B. |
|
Apr 1, 1995 |
750 |
| Minimizing self-employment tax: strategies to reduce the tax burden. |
Cleveland, Grover |
|
Mar 1, 1995 |
5339 |
| Expiration of the Sec. 469 temporary regulations for C corporations. |
Gratz, Michael |
|
Oct 1, 1994 |
840 |
| Rental real estate and sec. 1375. |
Ruefenacht, Kim |
|
Sep 1, 1994 |
671 |
| Disallowed PALs increase basis when estate distributes the activity. |
Schooley, Rita L. |
Brief Article |
Aug 1, 1994 |
280 |
| The effect of the Revenue Reconciliation Act of 1993 on real estate owners. |
Sage, Lloyd G. |
|
Aug 1, 1994 |
4781 |
| Passive losses get audit guide. |
|
Brief Article |
Jul 1, 1994 |
99 |
| Passive loss included in NOL may be carried back. |
Porter, Jack |
Brief Article |
May 1, 1994 |
420 |
| Passive loss relief for real estate professionals: fact or fiction? |
Gladstone, Debra L. |
|
May 1, 1994 |
1199 |
| Determining the deductibility of S corporation passive losses. |
|
|
May 1, 1994 |
684 |
| Temporarily converting a personal residence to income-producing property. |
Miller, Sandra K. |
|
Feb 1, 1994 |
2846 |
| Carryover of passive losses and other tax attributes to an individual bankruptcy estate. |
Knickel, David W. |
|
Nov 1, 1993 |
1439 |
| Passive foreign investment companies. |
Fox, Stephen C. |
|
May 1, 1993 |
1564 |
| Individual bankruptcy regulations provide guidance. |
Rosenberg, Neil |
|
Apr 1, 1993 |
765 |
| Proposed passive foreign investment company regulations. |
|
|
Mar 1, 1993 |
2797 |
| Bankruptcy estate can't use bankrupt's passive losses. |
|
Brief Article |
Mar 1, 1993 |
242 |
| S corporations: new opportunities for rental activities? |
|
Brief Article |
Mar 1, 1993 |
302 |
| The new passive activity regulations: simplification at last? |
Dietrich, Mark O. |
|
Feb 1, 1993 |
3244 |
| Passive-loss bill vetoed, but there's still hope. |
Fitzgerald, Therese |
|
Nov 18, 1992 |
619 |
| New, improved definition of activity. |
Simmons, Kathy |
|
Nov 1, 1992 |
1158 |
| Defining "activity" for passive losses. |
|
Brief Article |
Aug 1, 1992 |
311 |
| Passive income recharacterization in related-party leases. |
Donovan, James J., III |
|
Aug 1, 1992 |
483 |
| PFICs: some new twists to old rules. |
Henderson, Michael E. |
|
Jun 1, 1992 |
762 |
| Passive activity loss allocations; careful planning can reduce the adverse impact of Sec. 469. |
Allen, Stephen D. |
|
May 1, 1992 |
6424 |
| Sec. 58(c)(1) creates potential future AMT from PAL carryforwards. |
Beverly, Marilue |
|
Mar 1, 1992 |
938 |
| Reconsidering the election to segregate rental real estate undertakings. |
Touger, Steven I. |
|
Feb 1, 1992 |
252 |
| Rental of residences. |
Fiore, Nicholas J. |
|
Sep 1, 1990 |
739 |
| Comments on miscellaneous revenue issues considered at February 21-22, 1990, hearings, March 9, 1990. |
Burk, William M. |
|
Mar 1, 1990 |
2425 |
| Working with the passive activity rules. |
Martin, M. Jill Lockwood |
|
Jan 1, 1990 |
4146 |
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