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Browse Luchs, Lorin D.

1-13 out of 13 article(s)
Title Type Date Words
Stock repurchase plans and COI. May 1, 2000 875
Control requirement in divisive "D" reorganizations. May 1, 1999 824
Dividend distribution prior to an F reorganization. May 1, 1999 617
Sec. 357(c) and single-member LLCs or QSSSs. Brief Article May 1, 1998 549
Proposed change to continuity-of-shareholder-interest requirement in acquisitive reorganizations. May 1, 1997 583
Noncompete agreement entered into contemporaneously with stock redemption. May 1, 1997 544
Change in accounting method for trade discounts. May 1, 1996 1066
Accrual method required for pledges to tax-exempt organizations. Brief Article May 1, 1995 328
... Use of Sec. 351 may produce favorable result. Brief Article May 1, 1995 399
Different accounting methods may apply for long-term construction contracts depending on the amount of the three preceding tax years' gross receipts. Brief Article May 1, 1994 303
New corporation may use cash method even though first year's gross receipts exceed $5 million. Brief Article May 1, 1994 192
Proposed intangible asset legislation. May 1, 1993 1054
New rules for estimated tax payments. Apr 1, 1992 1901

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