Laws, regulations and rules subtopic
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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Salaries a big offset. |
Navani, Vinay S. |
|
Nov 1, 2009 |
691 |
| Contributions of property to an LLC. |
Ellentuck, Albert B. |
|
Oct 1, 2009 |
1186 |
| Broken home: divorce and the principal residence. |
Stolz, David A. |
|
Sep 1, 2009 |
2406 |
| Intangibles can be like-kind property. |
Petti, Andrew |
|
Sep 1, 2009 |
2432 |
| AMT consequences of an ownership change. |
Weck, L. Casey; Mittman, Matthew J. |
|
Sep 1, 2009 |
2068 |
| Deferring shareholder gain by distributing installment notes. |
Ellentuck, Albert B. |
|
Sep 1, 2009 |
1395 |
| Reduced gain opportunity means higher tax bill. |
Reichert, Charles J. |
|
Aug 1, 2009 |
854 |
| Deducting Ponzi scheme losses: practical issues. |
Takacs, Natalie Bell |
|
Aug 1, 2009 |
4100 |
| When cost segregation costs extra. |
Wood, B. Sue; Samelson, Donald P. |
|
Aug 1, 2009 |
2767 |
| QI no cure for related-party deal. |
Reichert, Charles J. |
|
Jul 1, 2009 |
863 |
| Initial IRS guidance addressing EU cap-and-trade systems, subpart F rules. |
Janosy, Lauren M.; Helou, Alexandra K. |
|
Jul 1, 2009 |
1139 |
| Effect of debt recharacterization on worthless securities deductions. |
Willis, Benjamin |
|
Jul 1, 2009 |
1221 |
| Recognizing unbilled revenue. |
Zuber, Tim; Claybon, Alexa Mortenson |
|
Jun 1, 2009 |
1323 |
| Allocating liabilities among related partners: determining the impact of IPO II. |
Harris, Deanna Walton |
|
Jun 1, 2009 |
2377 |
| Recent amendment to sec. 1374 provides limited opportunity for S corps. |
Harris, Deanna Walton; Kugler, Paul |
|
Jun 1, 2009 |
2731 |
| Circular like-kind exchange disallowed. |
Beavers, James |
|
Jun 1, 2009 |
1143 |
| IRS issues helpful regs. on the interplay of active trade and hot stock. |
Sarfo, Kwajo; Gruidl, Nick |
|
Apr 1, 2009 |
1328 |
| Like-kind exchanges: deferral is not always the best option. |
Nash, Claire Y.; Parker, James |
|
Apr 1, 2009 |
6330 |
| The importance of proper and timely hedge identification. |
Callender, Jeff; Ricks, Jo Lynn; Chan, Samantha |
|
Mar 1, 2009 |
944 |
| Best of both worlds? Timing is key in disposing of business property. |
Cook, Ellen D.; Ward, Dan R.; Ward, Suzanne Pinac |
|
Mar 1, 2009 |
3115 |
| Private annuity defers gain. |
Reichert, Charles J. |
|
Mar 1, 2009 |
766 |
| IRS issues guidance on determining wagering gains and losses. |
Beavers, James |
|
Feb 1, 2009 |
893 |
| Lenders allowed nonrecognition treatment for certain securities loans terminated due to bankruptcy. |
Levy, Marc D. |
|
Jan 1, 2009 |
491 |
| Final Sec. 1367 Regs. address open account debt between S Corps. and their shareholders. |
MacDonough, Laura |
|
Jan 1, 2009 |
1096 |
| Understanding the effects of nonliquidating distributions on corporations. |
Ellentuck, Albert B. |
|
Jan 1, 2009 |
1065 |
| IRS identifies sale of charitable remainder trust interests as a transaction of interest. |
Beavers, James |
|
Jan 1, 2009 |
902 |
| New rules seek to reduce tax advantages of converting second home to principal residence. |
Rose, Kevin |
|
Dec 1, 2008 |
2032 |
| Like-kind exchanges of partnership properties. |
Smith, Michael M.; Ariail, Donald L. |
|
Dec 1, 2008 |
2998 |
| New treatment for second-home proceeds: partial gain from sale of principal residence. |
Nevius, Alistair M. |
|
Dec 1, 2008 |
577 |
| Noncontrolling interest: much more than a name change: new consolidation rules for partially owned affiliates: FASB 160. |
Bahnson, Paul R.; McAllister, Brian P.; Miller, Paul B.W. |
|
Nov 1, 2008 |
3394 |
| Open transaction doctrine applied to demutualization. |
Thompson, Steven C. |
|
Nov 1, 2008 |
822 |
| Court rules on sale of ownership rights in insurance company demutualization. |
Beavers, James |
|
Oct 1, 2008 |
1506 |
| IRS clarifies application of the step-transaction doctrine. |
Thornton, David A. |
|
Sep 1, 2008 |
2017 |
| When do foreign currency forward contracts constitute sec. 1256 contracts? |
Lee, Rebecca; Mou, Wei-Chin Michael |
|
Jul 1, 2008 |
1376 |
| Watch out for private annuities: favorable income tax treatment would be curtailed under proposed regulations. |
Josephs, Stuart R. |
|
Jul 1, 2008 |
3318 |
| Vacation home swaps get safe harbor. |
Wayner, Stephen A. |
|
Jul 1, 2008 |
802 |
| When is income recognized under cost-plus contracts? |
Fitzpatrick, Cathy |
|
Jun 1, 2008 |
1464 |
| Handling gifts and bequests of LLC interests. |
Ellentuck, Albert B. |
|
Jun 1, 2008 |
1796 |
| Final regs. on consolidated group liquidations. |
Schwartzman, Randy A.; Anderson, Kevin D. |
|
May 1, 2008 |
1620 |
| Understanding the tax consequences of liquidation to an S shareholder. |
Ellentuck, Albert B. |
|
Apr 1, 2008 |
2416 |
| Step right up. |
Schnee, Edward J. |
|
Apr 1, 2008 |
506 |
| This sold house. |
Reichert, Charles J. |
|
Apr 1, 2008 |
688 |
| Like a good neighbor. |
Cooley, Karen M.; Pulliam, Darlene |
|
Apr 1, 2008 |
435 |
| Special issues related to distributions of partnership interests by estates and trusts. |
Bottiglieri, Tom |
|
Feb 1, 2008 |
1043 |
| From human capital to capital gains: the puzzle of profits interests. |
Pendergraft, Sarah |
|
Jan 1, 2008 |
16078 |
| The netting of costs against income receipts (including damage recoveries) produced by such costs, without barring Congress from disallowing such costs. |
Dodge, Joseph M. |
|
Sep 22, 2007 |
35253 |
| TEI's comments on proposed regulations relating to section 987 qualified business units: on February 1, 2007, Tax Executives Institute submitted comments to The Internal Revenue Service on the proposed regulations relating to the Income and Currency Gain or Loss with respect to Section 987 Qualified Business Units Reg. 208270-86. |
|
|
Mar 1, 2007 |
4050 |
| Gains on sales of QSB stock in light of secs. 1045 and 1202. |
Velotta, Robert A. |
|
Aug 1, 2006 |
1999 |
| Taking advantage of a corporation's early losses by electing S status. |
Ellentuck, Albert B. |
|
Aug 1, 2006 |
1013 |
| Variable prepaid forwards: are stock loans possible in light of TAM 200604033? |
Dyor, Elizabeth R. |
|
Jun 1, 2006 |
2422 |
| Adoption requirements qualified as unforeseen circumstances for principal residence exclusion. |
O'Driscoll, David |
|
Jun 1, 2006 |
586 |
| Liquidating a controlled C corporation subsidiary. |
Ellentuck, Albert B. |
|
Apr 1, 2006 |
595 |
| New TAM highlights issues in like-kind exchanges involving intangibles. |
Lipton, Richard M. |
|
Mar 1, 2006 |
4028 |
| Tax consequences of home purchase programs: home sales for job moves. |
Laffie, Lesli S. |
|
Mar 1, 2006 |
575 |
| Effect of certain asset reorgs. on gain recognition agreements. |
Dubroff, Andrew |
|
Jan 1, 2006 |
2515 |
| Tax consequences to investors of broker fraud and theft: there are a number of ways tax advisers can help clients who are victims of investment fraud or theft. This article discusses the tax issues faced when trying to recoup some of the loss. |
Montgomery, Gwendolyn A. |
|
Jan 1, 2006 |
3802 |
| Avoiding the dangers of a liquidation-reincorporation. |
Ellentuck, Albert B. |
|
Jan 1, 2006 |
726 |
| Sale of a residence and like-kind exchanges: this two-part article examines how recent developments in the principal residence exclusion and like-kind exchanges affect mixed personal- and business-use property. Part II examines how Rev. Proc. 2005-14 applies secs. 121 and 1031 to sales and like-kind exchanges of such property. |
Dilley, Steve |
|
Dec 1, 2005 |
4245 |
| Comparing an S stock sale to an asset sale. |
Ellentuck, Albert B. |
|
Dec 1, 2005 |
698 |
| Like-kind exchanges and QIs. |
Wise, Dan |
|
Nov 1, 2005 |
1850 |
| Sale of a residence and like-kind exchanges (Part I: this two-part article examines how recent developments in the principal residence exclusion and like-kind exchanges affect mixed personal- and business-use property. Part I describes the basic interaction between Secs. 121 and 1031.). |
Dilley, Steve |
|
Nov 1, 2005 |
3507 |
| 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. |
|
Nov 1, 2005 |
4259 |
| Planning opportunities for the sale of appreciated, dual-use property under Rev. Proc. 2005-14. |
Usher, Scott |
|
Oct 1, 2005 |
1604 |
| The burden of BILs. |
Weck, L. Casey |
|
Sep 1, 2005 |
1463 |
| Reduced exclusion possible in home sale: safe harbors for taxpayers not meeting the use/occupancy rules. |
Laffie, Lesli S. |
|
Sep 1, 2005 |
546 |
| Installment sales with contingent sales price. |
Messina, Josh |
|
Aug 1, 2005 |
1526 |
| Treatment of ownership changes for EIPs under Notice 2005-32. |
Velotta, Robert A. |
|
Aug 1, 2005 |
1686 |
| Are the loss disallowance final regs. the final word? |
Parker, Carrie |
|
Jul 1, 2005 |
1072 |
| Often-overlooked stock basis adjustments. |
Michalowski, John |
|
Jul 1, 2005 |
1047 |
| Potential tax pitfalls in debt capitalization. |
Pellervo, Patricia W. |
|
Jul 1, 2005 |
1720 |
| Can Sec. 267(f) defer a debtor's currency loss? |
Harper, Michael |
|
Jul 1, 2005 |
918 |
| Issues and pitfalls in Sec. 384 - limits on NOL use. |
Haksar, Jayant |
|
Jul 1, 2005 |
1171 |
| Partnerships, PFICs and QEFs. |
Cowan, Jeffrey P. |
|
Jun 1, 2005 |
1883 |
| Post-AJCA straddle rules. |
Dyor, Elizabeth R. |
|
Jun 1, 2005 |
2411 |
| Assessing the value of the proposed "no net value" regulations. |
Kidder, Gregory N. |
|
May 1, 2005 |
15545 |
| Related-party like-kind exchanges. |
Laffie, Lesli S. |
|
Apr 1, 2005 |
307 |
| Stock transfer to creditors generated deductions. |
Hitt, JoAnn H. |
|
Apr 1, 2005 |
652 |
| Like-kind exchanges - common problems and solutions. |
Briskin, Robert A. |
|
Apr 1, 2005 |
7477 |
| Corporate contributions to partnerships owned by shareholders. |
Ellentuck, Albert B. |
|
Feb 1, 2005 |
919 |
| Modified treatment of transfers to creditors in certain divisive reorgs. |
Simpson, Kirsten |
|
Jan 1, 2005 |
318 |
| Disallowance of certain partnership loss transfers. |
Crnkovich, Robert |
|
Jan 1, 2005 |
1722 |
| No basis reduction under Sec. 734 in stock held by partnership in corporate partner. |
Crnkovich, Robert |
|
Jan 1, 2005 |
213 |
| Divorce issues and business succession planning. |
Capassakis, Evelyn M. |
|
Dec 1, 2004 |
4637 |
| Reducing BIG for QSub stock. |
Valdez, Domingo |
|
Nov 1, 2004 |
741 |
| Avoid the tax trap when repaying shareholder loans: careful planning can shield recognition of gain on loan repayment. |
Howell, Brian K. |
|
Nov 1, 2004 |
1488 |
| Understanding the mechanics of minimum gain. |
Ellentuck, Albert B. |
|
Oct 1, 2004 |
931 |
| Substantial compliance no substitute for filing election. |
Quinn, Tina |
|
Oct 1, 2004 |
1246 |
| Reverse sec. 704(c) allocations for securities partnerships. |
Miller, Sarah Allen |
|
Sep 1, 2004 |
1440 |
| Using a like-kind exchange to avoid gain recognition. |
Ellentuck, Albert B. |
|
Jul 1, 2004 |
692 |
| No gain deferral on stock sale to ESOP. |
Puckett, Mark D. |
|
May 1, 2004 |
797 |
| Neighbors' hostility allowed partial gain exclusion on residence sale: the IRS offers guidance on "unforeseen circumstances". |
Laffie, Lesli S. |
|
May 1, 2004 |
469 |
| Departing partner's debt service payment income to partnership. |
Nash, Claire Y. |
|
Feb 1, 2004 |
897 |
| Partnership installment obligations. |
Laffie, Lesli S. |
|
Jan 1, 2004 |
448 |
| Safe harbors for identifying Sec. 382 RBIG or RBIL. |
Yecies, Mark |
|
Jan 1, 2004 |
1577 |
| Real estate depreciation recapture. |
Reilly, Kevin F. |
|
Nov 1, 2003 |
932 |
| Tax allocations for securities partnerships. |
Bellamy, Chris |
|
Aug 1, 2003 |
1802 |
| Prearranged stock transfers qualify under Sec. 351. |
O'Driscoll, David |
|
Aug 1, 2003 |
847 |
| Technical inconsistencies in the investment company provisions. |
Smith, Annette B. |
|
Jul 1, 2003 |
1373 |
| Final and temp. sec. 121 regs. on gain exclusion. |
Packard, Pamela |
|
May 1, 2003 |
952 |
| Loss transactions exempt from tax shelter disclosure rules. |
O'Driscoll, David |
|
May 1, 2003 |
858 |
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