Laws, regulations and rules subtopic
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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Current developments in S corporations. |
Burton, Hughlene; Karlinsky, Stewart S. |
|
Nov 1, 2009 |
8865 |
| Electing to accelerate AMT and research credits in lieu of bonus depreciation. |
Chang, Anne |
|
Nov 1, 2009 |
1350 |
| Treasury provides roadmap for shift in tax burden. |
Stromsem, William R. |
|
Aug 1, 2009 |
1261 |
| Avoiding S corporation debt obligations that are a second class of stock. |
Ellentuck, Albert B. |
|
Aug 1, 2009 |
1554 |
| No second class of stock. |
Schnee, Edward J. |
|
Jun 1, 2009 |
476 |
| Looking through the QSub election. |
Matejcak, Peter R. |
|
May 1, 2009 |
557 |
| Subsequent deferrals under section 409A. |
Nevius, Alistair M. |
|
Feb 1, 2009 |
520 |
| Subsequent deferral elections may bring surprises under Sec. 409A. |
Adkins, G. Edgar, Jr.; Martin, Jeffrey A. |
|
Feb 1, 2009 |
1504 |
| Temp. regs. allow deemed election to expense startup, organizational costs. |
Mirpuri, Shashi |
|
Dec 1, 2008 |
802 |
| Partner allowed to make different elections for different partnership interests. |
Beavers, James |
|
Dec 1, 2008 |
1190 |
| Current developments in S corporations. |
Burton, Hughlene A.; Karlinsky, Stewart S. |
|
Nov 1, 2008 |
8511 |
| Requesting 9100 relief. |
Watt, Timothy J.; Thrasher, Bennett; Evans, Thomas L. |
|
Oct 1, 2008 |
3052 |
| S corporation sale of assets followed by a liquidation. |
Wienclaw, James J. |
|
Oct 1, 2008 |
1639 |
| When is a foreign entity relevant for U.S. entity classification purposes? |
Wiles, Daniel; Curran, Kevin M. |
|
Jul 1, 2008 |
1070 |
| F reorg. of an S Corp. may require a new EIN. |
Ley, Olivia; Haksar, Jayant |
|
Jul 1, 2008 |
975 |
| Reduced credit for increasing research activities. |
Maillet, Kevin A.; Culp, David; Kachinsky, Christine |
|
Jun 1, 2008 |
1922 |
| Supreme Court declines to review check-the-box case. |
Nevius, Alistair M. |
|
May 1, 2008 |
156 |
| IRS simplifies late filing relief. |
Nevius, Alistair M. |
|
Jan 1, 2008 |
576 |
| Marital trusts and the Sec. 754 election. |
Day, Sally E. |
|
Sep 1, 2006 |
885 |
| Determining number of owners for entity classification elections. |
Wiles, Daniel J. |
|
Jul 1, 2006 |
681 |
| GST exemption allocation. |
Laffie, Lesli S. |
|
Sep 1, 2005 |
545 |
| Benefits and drawbacks for rental real estate professionals. |
Matthys, Russ |
|
Sep 1, 2005 |
1723 |
| The AJCA aids financial institutions seeking S status. |
Brooks, Lisa |
|
Sep 1, 2005 |
1318 |
| Rev. Proc. 2005-24 requires spousal waiver to avoid CRT disqualification. |
Thorne, Steven A. |
|
Jul 1, 2005 |
296 |
| State and international tax aspects of "captives". |
McGrath, Clinton N., Jr. |
|
Jul 1, 2005 |
1411 |
| The final step in computing the R&E credit. |
Fairbanks, Greg Alan |
|
Mar 1, 2005 |
1593 |
| Current developments. |
Burton, Hughlene A. |
|
Feb 1, 2005 |
4407 |
| Consistent amortization of periods for intangibles. |
Crnkovich, Robert |
|
Jan 1, 2005 |
230 |
| S Corporations, CGES and Sec. 179. |
Zamarra, Randall L. |
|
Dec 1, 2004 |
1174 |
| Gift-splitting: the intricacies of [section] 2513 of the Code. |
Pratt, David; Feder, Alyssa R. |
|
Dec 1, 2004 |
4204 |
| Sec. 2632 prop. regs. on electing out of deemed GST allocations. |
Leggiero, Heather J. |
|
Nov 1, 2004 |
1044 |
| IRS guidance for post-reorganization QSub terminations. |
Borczak, Barbara S. |
|
Nov 1, 2004 |
850 |
| Eligibility, election and termination issues. |
Burton, Hughlene A. |
|
Nov 1, 2004 |
5651 |
| Electing to defer advance payments under Rev. Proc. 2004-34. |
Spaletta, Pam |
|
Oct 1, 2004 |
1401 |
| Revisiting Post-JGTRRA sec. 179. |
Fleishman, Bernard |
|
Oct 1, 2004 |
855 |
| Substantial compliance no substitute for filing election. |
Quinn, Tina |
|
Oct 1, 2004 |
1246 |
| Converting a partnership to a corporation. |
Schuth, Michael R. |
|
Sep 1, 2004 |
905 |
| Taxpayer-friendly guidance on the 60-day IRA rollover waiver. |
Tillinger, Janet W. |
|
Aug 1, 2004 |
1544 |
| Nonelecting innocent spouse rules. |
Schnee, Edward J. |
|
Aug 1, 2004 |
514 |
| Intercompany transaction and loss disallowance relief provisions. |
Michalowski, John |
|
Jul 1, 2004 |
1134 |
| Series LLC tax issues. |
Gerson, Craig |
|
Jul 1, 2004 |
1014 |
| The intricacies of special-use valuation. |
Gaumnitz, Bruce R. |
|
Jul 1, 2004 |
4136 |
| Final check-the-box rules terminate certain grandfathered status. |
Danilack, Michael |
|
Mar 1, 2004 |
670 |
| Different redemption rights did not create second class of stock. |
Gould, Michael R. |
|
Feb 1, 2004 |
609 |
| Current developments. |
Burton, Hughlene A. |
|
Feb 1, 2004 |
3954 |
| Certain partners and S corp. shareholders can spread income from short tax year. |
Herndon, Diane |
|
Jan 1, 2004 |
906 |
| The LLC envelope. |
Evans, F. Owen, III; Hyland, William J., Jr. |
|
Dec 1, 2003 |
4333 |
| Taxpayers have until Dec. 31, 2003 to elect out of mid-quarter convention for 2001. |
O'Driscoll, David |
|
Sep 1, 2003 |
442 |
| California's water's-edge taxation of international businesses: 2003 Update. |
Coffill, Eric J. |
|
Sep 1, 2003 |
4185 |
| IRS updates late-election procedures. |
Smith, Annette B. |
|
Jul 1, 2003 |
1186 |
| Revised procedures for relief from late S elections. |
O'Driscoll, David |
|
Jul 1, 2003 |
1586 |
| Simplified method for requesting relief for late S elections. (IRS News). |
|
Brief Article |
Jul 1, 2003 |
150 |
| IRS eases late "check-the-box" election procedures. |
Kautter, David J. |
|
Jan 1, 2003 |
389 |
| Sec. 179 expensing election. |
Beck, Allen M. |
|
Oct 1, 2002 |
589 |
| The timing of section 1033 elections: the IRS issues guidance on the nuances of delayed and revoked elections. |
Earles, Melanie James |
|
Sep 1, 2002 |
1592 |
| Capital asset deemed-sale election available until Oct. 15, 2002. |
Whitlock, Brian T. |
|
Aug 1, 2002 |
672 |
| Applying for a fiscal year under Sec. 444 when an S election is made. |
Ellentuck, Albert B. |
|
Aug 1, 2002 |
1140 |
| Acquisitions by S corporations - -beware the QSub election. |
Smith, Annette B. |
|
Jul 1, 2002 |
1472 |
| Mark-to-market election is not a disposition for PAL purposes. |
Fiore, Nicholas J. |
|
Jun 1, 2002 |
323 |
| Late check-the-box elections made easier. |
Packard, Pamela |
|
May 1, 2002 |
816 |
| Is property reclassification under MACRS an accounting-method change? |
Sair, Edward A. |
|
Mar 1, 2002 |
1401 |
| Understanding sec. 338 and 338(h)(10) elections. |
Koppel, Michael D. |
|
Dec 1, 2001 |
1542 |
| New partnership basis rules. |
Bakale, Anthony |
|
Aug 1, 2000 |
2497 |
| Effects of S election on domicile should be considered in state tax planning. |
Bakale, Anthony |
|
Aug 1, 2000 |
994 |
| AICPA comments on "check-the-box" prop. regs. |
Green, Colleen M. |
|
Jul 1, 2000 |
895 |
| Unanticipated tax consequences under the conversion regs. |
Noles, Susana E. |
|
Jul 1, 2000 |
1420 |
| Application of step-transaction doctrine to Qsub elections. |
Smith, Greg W. |
|
Jul 1, 2000 |
765 |
| Aggregating your rental activity? Be sure to tell the IRS. |
Lynch, Michael |
|
Jul 1, 2000 |
585 |
| Comments on changes in entity classification: special rule for certain foreign eligible entities. |
|
|
May 1, 2000 |
2054 |
| Entity classification simplification not that simple. |
Santa Maria, John |
|
May 1, 2000 |
819 |
| Final Qsub regs. |
Schwartzman, Randy A. |
|
May 1, 2000 |
3419 |
| New IRS guidelines clarify mark-to-market rules. |
Schmeltz, Jonathan |
|
Feb 1, 2000 |
580 |
| Late election relief under Rev. Procs. 97-48 and 98-55. |
Howell, R. Milton |
|
Dec 1, 1999 |
701 |
| Relief for late-filed S elections. |
Blake, Salamon |
|
Oct 1, 1999 |
899 |
| Electing to aggregate rental real estate activities for real estate professionals. |
Ellentuck, Albert B. |
|
Oct 1, 1999 |
1104 |
| Can an accrual-method S corporation elect under Sec. 170(a)(2)? |
Orbach, Kenneth N. |
|
Aug 1, 1999 |
822 |
| Sec. 338(h)(10) elections with S corps. |
Monroe, Tracy J. |
|
Aug 1, 1999 |
1287 |
| The risks and rewards of sec. 401(k) plan negative elections. |
Arsenault, Stephen J. |
|
Apr 1, 1999 |
4317 |
| The innocent spouse rule. |
McFarland, Joseph B. |
|
Feb 1, 1999 |
3429 |
| Domestic relations provisions of the IRS Restructuring and Reform Act of 1998. |
Steinberg, Robert S. |
|
Dec 1, 1998 |
2772 |
| Fixing late S elections. |
Fiore, Nicholas |
|
Aug 1, 1998 |
748 |
| Is your S election really late. |
Loychik, Lisa |
|
Aug 1, 1998 |
644 |
| Simplified production method with HAR election is permitted if taxpayer's actual absorption ratio significantly exceeds HAR. |
Gibbs, Paul K. |
|
Jun 1, 1998 |
1249 |
| New PFIC QEF election regulations encourage purging PFIC taint of a CFC/PFIC for 1997 tax year. |
Cohen, Harrison J. |
|
Jun 1, 1998 |
924 |
| Sec. 9100 relief: final regulations on extension of time to make elections. |
Garland, Cindy M. |
Brief Article |
May 1, 1998 |
449 |
| Automatic relief for certain late S elections. |
Lasch, Eric S. |
|
May 1, 1998 |
901 |
| Planning for a QSSS. |
Huizenga, David L. |
|
May 1, 1998 |
1435 |
| Loss waiver is important for consolidated groups subject to the loss disallowance rule. |
Nelson, Chris |
|
Apr 1, 1998 |
573 |
| Sec. 195 election procedures. |
Jacobs, Jennifer |
Brief Article |
Apr 1, 1998 |
613 |
| Changes to cafeteria plan revocations and elections necessitate plan qualification review. |
Cavanaugh, Maureen |
|
Apr 1, 1998 |
1286 |
| Late QSSS election relief. |
Smith, Greg W. |
|
Apr 1, 1998 |
711 |
| State tax implications of the expanded sec. 338(h)(10) election. |
Prebut, David S. |
|
Jul 1, 1997 |
1387 |
| The new and improved S corporation. |
Gibson, David S. |
|
Jun 1, 1997 |
3175 |
| Modification to trust agreements to avoid 35% "built-in gain" excise tax for 1997. |
Zysik, Jeffrey C. |
|
Jun 1, 1997 |
1246 |
| Check-the-box final regs. simplify entity classification. |
Carnevale, Michael K. |
|
May 1, 1997 |
8900 |
| Check-the-box: choosing an entity's tax classification. |
Hollingsworth, Tracy |
Brief Article |
Apr 1, 1997 |
357 |
| LIFO accounting methods. |
Koroghlanian, Michelle |
|
Apr 1, 1997 |
1267 |
| R&E alternative incremental credit analysis: sec. 280C's impact. |
Billett, Brian |
Brief Article |
Apr 1, 1997 |
384 |
| S election may be valid without timely filing. |
Payne, Jay M. |
Brief Article |
Apr 1, 1997 |
486 |
| Section 179 revisited. |
Fiore, Nicholas |
|
Jul 1, 1996 |
684 |
|
