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 |
| Planning For The Entry Into Force Of Treaty Changes Affecting Hybrid Entities On January 1, 2010. |
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Oct 8, 2009 |
2955 |
| To "VAT Be" Or "Not VAT Be", That Is The "VAT Question". |
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Oct 7, 2009 |
880 |
| ESOP redemptions not deductible as dividends. |
Schnee, Edward J. |
|
Oct 1, 2009 |
438 |
| Supreme Court Of Canada Decision Reveals Risk Of Characterization Of Cash Collateral Arrangements As Creating Security Interests. |
|
Case overview |
Sep 28, 2009 |
2492 |
| The problem of work-related tax deductions. |
Sullivan, Lucy |
Essay |
Sep 22, 2009 |
2362 |
| Tax Tips For Buy-To-Let Landlords. |
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Sep 16, 2009 |
973 |
| The Carbon Pollution Reduction Scheme's Impact On Taxation. |
O'Connor, Damian |
Law overview |
Sep 2, 2009 |
1305 |
| Sec. 162(m)(5) implications for TARP recipients. |
Reinbold, Melissa |
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Sep 1, 2009 |
1808 |
| Planned giving: what's a school to do? Where to focus attention during a recession. |
Martignetti, Tony |
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Sep 1, 2009 |
1570 |
| Tax planning strategies for small businesses. |
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Aug 14, 2009 |
1274 |
| New Jersey Taxes On The Rise. |
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Aug 5, 2009 |
648 |
| Harvesting tax benefits of green building incentives: energy-efficiency credits and deductions are sprinkled throughout the Code. |
Watson, Ralph S., II |
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Aug 1, 2009 |
2306 |
| Deducting Ponzi scheme losses: practical issues. |
Takacs, Natalie Bell |
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Aug 1, 2009 |
4100 |
| When cost segregation costs extra. |
Wood, B. Sue; Samelson, Donald P. |
|
Aug 1, 2009 |
2767 |
| Treasury provides roadmap for shift in tax burden. |
Stromsem, William R. |
|
Aug 1, 2009 |
1261 |
| Ask your advocate. |
McRae, Sheiresa |
Brief article |
Aug 1, 2009 |
212 |
| Tax And Child Support. |
|
|
Jul 26, 2009 |
387 |
| Salans Kyiv Tax Newsletter July 2009, Second Issue. |
Batyuk, Oleg |
|
Jul 24, 2009 |
985 |
| Reportable superannuation contributions. |
Ching, Johnny |
|
Jul 20, 2009 |
535 |
| Obama: 'Recovery Act has worked as intended'. |
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Brief article |
Jul 11, 2009 |
212 |
| Checking In With The Guidance Department. |
|
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Jul 3, 2009 |
2696 |
| Effect of debt recharacterization on worthless securities deductions. |
Willis, Benjamin |
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Jul 1, 2009 |
1221 |
| Leasing business autos. |
Ellentuck, Albert B. |
|
Jul 1, 2009 |
1016 |
| Executive compensation: what's reasonable? Safe passage through the minefield of deductibility. |
Panitz, Philip Garrett |
|
Jun 1, 2009 |
3714 |
| Student loans can hold tax surprises: student loan forgiveness programs. |
Nevius, Alistair M. |
|
Jun 1, 2009 |
563 |
| Untangling taxes from personal injury damages. |
Moxon, Shea |
|
Jun 1, 2009 |
3868 |
| Roth IRA conversions: benefits and planning opportunities. |
Detzel, Lauren Y.; Bonnett, Eric N. |
|
Jun 1, 2009 |
3552 |
| Tax Court addresses claim of offset against deferred payments. |
Hanway, Kurt R.; Vance, Scott W. |
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Jun 1, 2009 |
1258 |
| Electric utility refunds qualify for sec. 1341 tax mitigation. |
Conjura, Carol; Gibbs, Paul K. |
|
Jun 1, 2009 |
1035 |
| Deduction denied for ESOP stock redemption. |
Schnee, Edward J. |
|
May 1, 2009 |
508 |
| Looking through the QSub election. |
Matejcak, Peter R. |
|
May 1, 2009 |
557 |
| Recovery and reinvestment Act creates opportunities for businesses. |
Chianelli, Eugene W., Jr |
|
May 1, 2009 |
1273 |
| Sec. 199 issues arising from contract manufacturing arrangements. |
Arbuthnot, Brandy L. |
|
May 1, 2009 |
1456 |
| Using statistical sampling to support the Sec. 199 deduction. |
Zaleski, Andy |
|
May 1, 2009 |
1491 |
| Recovery act helps businesses, individuals. |
|
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Apr 28, 2009 |
394 |
| Numerous tax provisions in Stimulus Act. |
Nevius, Alistair M. |
|
Apr 1, 2009 |
1478 |
| When is a rebate liability fixed and eligible for the recurring-item exception? |
Tucker, Natalie |
|
Apr 1, 2009 |
1543 |
| Deduction for ESOP distributions disallowed. |
Beavers, James |
|
Apr 1, 2009 |
903 |
| Stimulus Act eases taxes for individuals, small businesses. |
Nevius, Alistair M.; Bonner, Paul |
|
Apr 1, 2009 |
1869 |
| Tax considerations for buying and selling property with a burdensome lease. |
Maples, Larry; Turner, Mark; Howard, Beth |
|
Apr 1, 2009 |
2306 |
| Partner-level defense rule held valid. |
Schnee, Edward J. |
|
Apr 1, 2009 |
412 |
| IRS, historic hotel face off over facade. |
Brown, Michael H. |
|
Apr 1, 2009 |
413 |
| P&G appeals deduction denial. |
Wells, Jean T. |
|
Apr 1, 2009 |
940 |
| Location tax incentive not federal taxable income. |
Elzweig, Brian; Chambers, Valrie |
|
Apr 1, 2009 |
769 |
| Magazine article not a penalty defense. |
Thompson, Steven C. |
|
Mar 1, 2009 |
677 |
| Sec. 409A proposed regs. address income inclusion. |
Walker, Deborah; Neilio, Mark |
|
Mar 1, 2009 |
3624 |
| Besides COBRA: What Does The Stimulus Package Have For Employers. |
Sueda, Ellen |
Law overview |
Feb 24, 2009 |
4248 |
| Partners' agreement subject to at-risk rules. |
Schnee, Edward J. |
|
Feb 1, 2009 |
692 |
| Maryland Tax Court adopts economic substance doctrine. |
Yesnowitz, Jamie C.; Jones, Chuck; Dobson, Duane; Magee, Lori; Morgan, Tom; Sutton, Giles |
|
Feb 1, 2009 |
1840 |
| Current developments in partners and partnerships. |
Burton, Hughlene A. |
|
Feb 1, 2009 |
7514 |
| IRS issues guidance on determining wagering gains and losses. |
Beavers, James |
|
Feb 1, 2009 |
893 |
| Canadian Government Acts To Restore Interest Deduction For Canadian Businesses Investing Abroad. |
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Jan 28, 2009 |
368 |
| Investment Allowance To Boost Business - Extra 10% Tax Deduction For Tangible Depreciating Assets. |
|
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Jan 2, 2009 |
472 |
| Recoverability of equity-based compensation deferred tax assets. |
Mullen, Elizabeth; Gingliano, Greg |
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Jan 1, 2009 |
1264 |
| The chamber's role: manufacturers in our region received value from their membership in many ways. |
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Jan 1, 2009 |
834 |
| Lease buyout portion of purchase ruled deductible. |
Maples, Larry; Turner, Mark A. |
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Dec 1, 2008 |
482 |
| IRS auditor's pups unprofitable. |
Howard, Beth; Fesler, R. Dan |
|
Dec 1, 2008 |
549 |
| Massachusetts taxes all contributions to 401(k) plans by self-employed individuals. |
Koppel, Michael D. |
|
Dec 1, 2008 |
477 |
| China's thin capitalization rule. |
|
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Nov 12, 2008 |
1035 |
| Conservation easements under fire: a five-point strategy to defend the deduction. |
|
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Nov 11, 2008 |
1457 |
| 2008 bailout legislation: key tax provisions. |
|
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Nov 7, 2008 |
1730 |
| Tax aspects of contributing a house to a fire department. |
Leibtag, Bernard |
|
Nov 1, 2008 |
510 |
| Debt modifications for employees: does Sarbanes-Oxley nullify Rev. Rul. 2004-37? |
Nash, Claire Y.; Metrejean, Cheryl T. |
|
Nov 1, 2008 |
2927 |
| When plaintiffs in class actions pay tax on attorneys' fees. |
Wood, Robert W. |
|
Nov 1, 2008 |
2281 |
| Bailout legislation extends tax-free IRA distributions to charities through 2009. |
|
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Oct 28, 2008 |
507 |
| Exceptions To The 50 Percent Disallowance Rule For Business Meal Expenses. |
|
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Oct 10, 2008 |
875 |
| Housing Act contains tax provisions. |
Nevius, Alistair M. |
|
Oct 1, 2008 |
1476 |
| Prop. regs. govern charitable contribution substantiation and reporting. |
Nevius, Alistair M. |
|
Oct 1, 2008 |
1075 |
| Vacation property: rental and resale. |
Williamson, Donald; Clarke, Zainer Rinehart |
|
Oct 1, 2008 |
1361 |
| Termination of a partnership interest. |
Dulworth, Cynthia L. |
|
Oct 1, 2008 |
1412 |
| IRS increases scrutiny of performance-based plans under sec. 162(m). |
Slivanya, James; Powers, Kevin |
|
Sep 1, 2008 |
1231 |
| Individual taxation report. |
Cook, Ellen D.; Covington, Sabrina; Horn, Jonathan; Musacchio, Michelle; Nellen, Annette; Neuschwand |
|
Sep 1, 2008 |
3968 |
| Farm bill enacted over president's veto. |
Nevius, Alistair M. |
|
Aug 1, 2008 |
510 |
| Getting the most from individual charitable contributions. |
Boes, Richard F.; Wells, Gary R. |
|
Jul 1, 2008 |
4106 |
| The Economic Stimulus Act of 2008. |
Jones, Lynn Comer |
|
Jul 1, 2008 |
3889 |
| Reduced credit for increasing research activities. |
Maillet, Kevin A.; Culp, David; Kachinsky, Christine |
|
Jun 1, 2008 |
1922 |
| See. 199 final Regs. on TIPRA amendments and more. |
Borrack, Mathew M.; Vance, Scott W. |
|
Jun 1, 2008 |
1181 |
| Sec. 1341 roundup: court decisions and IRS advice offer little clarity. |
Claybon, Alexa Mortenson |
|
Jun 1, 2008 |
1893 |
| Flexibility in retroactive partnership agreement amendments. |
Swann, Deborah; Sowell, Jim |
|
Jun 1, 2008 |
1083 |
| Swallows decision renews questions about judicial deference to tax Regs. |
Elgin, Eve |
|
Jun 1, 2008 |
1710 |
| Alternative motor vehicles and the AMT. |
Bruette, Leo |
|
May 1, 2008 |
581 |
| IRS offers opportunity for 2% shareholders of S corp. |
Kegerreis, Angela |
|
May 1, 2008 |
585 |
| Maximizing the benefits of sec. 199 in an asset sale. |
Reinstein, Todd; Rolfes, Danielle E. |
|
May 1, 2008 |
2541 |
| The Mortgage Forgiveness Debt Relief Act of 2007: in response to the large increase in the number of home foreclosures over the past year, the Mortgage Forgiveness Debt Relief Act of 2007 provides taxpayers an exclusion from income for mortgage debt forgiveness related to their principal residence. The act also includes a number of other miscellaneous changes to the law. |
Jones, Lynn Comer |
|
May 1, 2008 |
3427 |
| Disposing of an activity to release suspended passive losses. |
Ellentuck, Albert B. |
|
May 1, 2008 |
2125 |
| VFJ Ventures, Inc. v. Surtees permissibility of Alabama's add-back statute: on April 29, 2008, Tax Executives Institute filed a brief amicus curae in with the Supreme Court of Alabama in VFJ Ventures, Inc. v. Surtees, relating to the permissibility of Alabama's add-back statute. |
|
|
May 1, 2008 |
4075 |
| IRS changes its position on performance-based compensation for $1 million compensation limit. |
Adkins, G. Edgar, Jr. |
|
Apr 1, 2008 |
377 |
| Assumption of liabilities in taxable asset and Sec. 338(h)(10) acquisitions. |
Gruidl, Nick |
|
Apr 1, 2008 |
1210 |
| Tax treatment of payments in common pharmaceutical agreements. |
Parshall, Gerald H., Jr. |
|
Apr 1, 2008 |
1218 |
| Closing agreement inapplicable to successor in interest. |
Keenan, John; Patel, Vibhuti |
|
Apr 1, 2008 |
1397 |
| Supreme Court holds investment advisory fees are subject to 2% floor. |
Nevius, Alistair M. |
|
Mar 1, 2008 |
620 |
| Accounting for bonus compensation under the final corporate estimated tax regs. |
Hecimovich, Gary L.; Fleming, Brian D. |
|
Mar 1, 2008 |
1414 |
| Accelerating FICA and FUTA tax deductions for vacation and bonus pay. |
Godshalk, Rich |
|
Mar 1, 2008 |
3680 |
| The ongoing Sec. 67(e) controversy and the new preparer penalties. |
Janes, Craig L. |
|
Mar 1, 2008 |
3726 |
| Commentary on the Canada-U.S. Tax Treaty's Fifth Protocol. |
Sardella, Joseph |
|
Mar 1, 2008 |
3103 |
| Substantial compliance insufficient to allow charitable deduction. |
Nevius, Alistair M. |
|
Feb 1, 2008 |
621 |
| Current developments in partners and partnerships. |
Burton, Hughlene A. |
|
Feb 1, 2008 |
5446 |
| High-deductible health plans: litigation hazards for health insurers. |
Morreim, E. Haavi |
|
Jan 1, 2008 |
31375 |
| TEI's follow-up comments on section 482 services regulations: on November 27, 2007, TEI submitted the following comments on temporary and proposed regulations relating to the treatment of services under section 482 (T.D. 9278) and revenue procedure 2007-13. |
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Jan 1, 2008 |
2179 |
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