Browse Madden, David

1-31 out of 31 article(s)

Title	Date	Words
IRS guidance on the nonaccrual experience method of accounting.	Jun 1, 2003	1511
Proposed rev. proc. on advance payments clears up ambiguities.	Jun 1, 2003	842
Tax Court can interpret bankruptcy discharge order.	Jun 1, 2003	945
Letter rulings flirt with limits of liquidation-reincorporation doctrine.	Jun 1, 2003	1717
Ruling sheds light on preferred-stock definition. .	Jun 1, 2003	1170
Variations on a D reorganization theme.	Jun 1, 2003	1524
Tax implications on the financial accounting treatment of cooperative advertising reimbursements.	Jun 1, 2003	1634
Applying the indirect ownership rules to PFICs.	Jun 1, 2003	1976
Congress's end game of catching wealthy expatriators.	Jun 1, 2003	988
PFIC/CFC overlap: not out of the woods yet.	Jun 1, 2003	1692
New guidance for vendor's income recognition.	Jun 1, 2003	1213
Ninth Circuit reverses Tax Court on timing of DOI income.	Jun 1, 2003	923
CCAs address partnership transactions.	Jun 1, 2003	1838
Prop. regs. issued on noncompensatory partnership options.	Jun 1, 2003	1534
Amending returns after reinstatement of installment method for accrual-basis taxpayers.	Jun 1, 2001	897
Prop. regs. on mid-contract change in taxpayer under long-term contract method.	Jun 1, 2001	1290
Rev. proc. simplifies LIFO method for used-vehicle dealers.	Jun 1, 2001	1199
Acquisition of holding company assets by less-than-80 percent-owned subsidiary should satisfy COBE requirement.	Jun 1, 2001	864
Final sec. 338 regs. on solely-for-voting-stock requirement.	Jun 1, 2001	1390
Courts reject IRS's "one-claim" rule for sec. 34 fuel tax credits.	Jun 1, 2001	1302
Application of two-percent floor on itemized deductions to trusts and estates.	Jun 1, 2001	855
Deductibility of towboat periodic maintenance costs.	Jun 1, 2001	1244
Environmental remediation expenditures are capitalizable to contaminated property.	Jun 1, 2001	1639
Foreign national tax planning to avoid PFIC trap.	Jun 1, 2001	886
Community Renewal Tax Relief Act's incentives for investors: form over substance?	Jun 1, 2001	1672
LLC member not limited partner sec. 469 purposes.	Jun 1, 2001	1449
Interplay of SOLs raised in TEFRA case.	Jun 1, 2001	1217
IRS acquiesces in cooperative decision.	Jun 1, 2001	710
California insurance company DRD provision ruled unconstitutional.	Jun 1, 2001	487
Tennessee court rules that AOL does not have nexus in the state.	Jun 1, 2001	790
Voluntary registration or voluntary waiver of constitutional protection?	Jun 1, 2001	676