Browse Packard, Pamela

1-60 out of 60 article(s)

Title	Date	Words
Expansion vs. acquisition of an active trade or business for sec. 355 purposes.	May 1, 2003	905
Temp. Regs. on mergers involving disregarded entities.	May 1, 2003	714
The future of the R&D credit.	May 1, 2003	883
Combining a "safe harbor" sec. 401(k) plan with a new comparability defined contribution plan.	May 1, 2003	781
Pre-tax health insurance "reimbursements/loans" are taxable.	May 1, 2003	814
The revocable, irrevocable life insurance trust. .	May 1, 2003	901
IRS targets excess-benefit transactions.	May 1, 2003	678
Political organization reporting and disclosure after HR 5596.	May 1, 2003	636
Prop. Regs. may resolve many, but not all, INDOPCO issues.	May 1, 2003	968
Sale of U.S. partnership interest by a foreign person.	May 1, 2003	922
Final and temp. sec. 121 regs. on gain exclusion.	May 1, 2003	952
IRS issues final regs. on marital-related stock redemptions.	May 1, 2003	790
Accrual of tax refunds.	May 1, 2003	696
Coverdell ESAs: a viable alternative to qualified tuition plans.	May 1, 2003	892
LLCs and the sec. 465 at-risk rules with DROs.	May 1, 2003	549
IRS's current position on FLPs.	May 1, 2003	353
Interim loss-disallowance regulations.	May 1, 2002	519
Notice 2002-11: IRS reversal on Rite Aid.	May 1, 2002	978
IRS proposes employment tax on the exercise of statutory stock options.	May 1, 2002	784
Choosing between a Sec. 401(k) or 403(b) plan.	May 1, 2002	897
Final intermediate sanctions regulations issued.	May 1, 2002	1019
Employee compensation attributable to acquisitions.	May 1, 2002	706
Impact-fees ruling has favorable impact.	May 1, 2002	381
IRS expects to issue 12-month rule.	May 1, 2002	875
Documentation requirements under German transfer-pricing rules.	May 1, 2002	682
Expatriating long-term residents need clarification.	May 1, 2002	977
Extraterritorial exclusion and the FTC.	May 1, 2002	485
Federal tax classification of entities with zero-equity members.	May 1, 2002	1060
New U.S.-U.K. income tax treaty's implications for U.S. businesses.	May 1, 2002	983
Reporting treaty-based return positions.	May 1, 2002	869
Reimbursements of pre-tax health insurance contributions are taxable.	May 1, 2002	748
Victims of Terrorism Tax Relief Act of 2001.	May 1, 2002	921
Hardship waiver from electronic-filing requirement for large partnerships.	May 1, 2002	714
Partial sale of a partnership interest: flexibility in controlling gain?	May 1, 2002	1350
Sec. 197 anti-churning rules for partnerships.	May 1, 2002	1075
Late check-the-box elections made easier.	May 1, 2002	816
TC decides Sec. 6330's jurisdiction.	May 1, 2002	1125
"Check-the-box" and QSub guidance provide structuring opportunities.	May 1, 2002	781
Impact of income taxes on S stock valuation.	May 1, 2002	464
Structuring debt basis in an S corporation.	May 1, 2002	983
Illinois ICB: a new administrative forum.	May 1, 2002	803
Carryback of post-acquisition consolidated NOL attributable to acquired corporation.	May 1, 2001	607
Final sec. 355(d) regulations.	May 1, 2001	1143
Limited partnerships in corporate distribution planning.	May 1, 2001	398
More liberal Morris Trust rules.	May 1, 2001	1202
Postponed research credit regulations and discovery test.	May 1, 2001	988
Simplified minimum distribution rules.	May 1, 2001	715
CRAT Attack.	May 1, 2001	654
Accounting for floor stocks taxes.	May 1, 2001	840
Favorable guidance on deductible maintenance costs.	May 1, 2001	931
QIs - confidentiality, with limitations.	May 1, 2001	764
Installment sales of multiple assets.	May 1, 2001	803
Contingent attorneys' fees.	May 1, 2001	357
Insolvency test includes exempt assets.	May 1, 2001	682
When not to use an LLC to own real estate.	May 1, 2001	1056
Divided holding periods for partnership interests.	May 1, 2001	909
Passive losses and sec. 731 gain.	May 1, 2001	574
TC ruling on six-year SOL.	May 1, 2001	1054
Thinking above and below the line for S corporation composite taxes.	May 1, 2001	745
Illinois DOR amends income tax regulations.	May 1, 2001	816