Browse Related party transactions topic

Subtopics (9) Accounting and auditing Contracts Interpretation and construction Investigations Laws, regulations and rules Planning Reports Taxation Valuation

Articles 1-73 out of 73 article(s) Title Author Type Date Words QI no cure for related-party deal. Reichert, Charles J. Jul 1, 2009 863 Continued trend toward state related-party expense addback. Sakurai, Edward Dec 1, 2008 1110 Comparing an S stock sale to an asset sale. Ellentuck, Albert B. Dec 1, 2005 698 Intention is key: auditors need to be resourceful and innovative in their investigation of transactions with related parties. (Back to Basics). Urbancic, Frank R. Feb 1, 2003 1313 Related party toolkit for accountants and auditors. (Accounting and Auditing). Brief Article Mar 1, 2002 130 Related-Party "Toolkit" released in time for year-end reporting. Gibson, Kim Brief Article Feb 1, 2002 206 Foreign corporation's interest subject to withholding under step-transaction doctrine. Goldberg, Michael J. Feb 1, 2002 1211 Corporate payment of shareholder expenses. Lane, Joe Feb 1, 2001 564 Application of step-transaction doctrine to Qsub elections. Smith, Greg W. Jul 1, 2000 765 Intrafamily installment sales of nonqualified stock options. Lusby, Roger W., III Jul 1, 2000 6079 ESOPs, S corporations and sec. 267. Miller, Becky Apr 1, 2000 683 DHL - international transfer pricing wake-u call. Zink, Bill Feb 1, 2000 779 Installment sales of depreciable property to related parties. Brodnax, Frank E. Oct 1, 1999 709 Loss on sale to a commonly controlled corporation. Schnee, Edward J. Aug 1, 1999 522 Related-party management charges disallowed. Zink, William Feb 1, 1999 1112 Recent regs rekindle debate on savings clauses. Strobel, George L., II Nov 1, 1998 2114 Update on intermediaries and related-party exchanges. Hamill, James R. Aug 1, 1998 1198 Miller provides clues for preventing treatment of intrafamily loan as gift. Robbins, Andrew Jul 1, 1997 838 IRS position on restoration of deferred intercompany items. Hering, David Jun 1, 1997 518 How do intermediaries affect related-party exchanges? Hamill, James R. May 1, 1997 850 Intercompany obligation regulations provide a single-entity approach. Fredrickson, Debra Apr 1, 1997 1012 OECD updates transfer pricing guidance. Brief Article Jul 1, 1996 327 Transfer pricing guidelines issued by the OECD. Bee, Charles W., Jr. May 1, 1996 989 Transfer pricing studies still may be needed to comply with the sec. 482 regulations. Mach, Joseph D. May 1, 1996 1013 Determining if taxpayers are related parties. Ellentuck, Albert B. May 1, 1996 1159 IRS applies sec. 6038A substantial noncompliance penalty for failure to file agency authorization. Turro, John Brief Article Jan 1, 1996 398 The final conduit regulations. Black, Sam Jan 1, 1996 4738 Proposed revision of Revenue Procedure 65-17: adjustments required after a section 482 allocation. Jan 1, 1996 4920 Charitable contributions of closely held stock. Gillis, Michael R. Dec 1, 1995 1179 Family loans and loan guarantees. von Brachel, John Oct 1, 1995 3039 Complying with global transfer pricing rules. Johnson, Carmen Sep 1, 1995 767 Transfer pricing documentation for the small and mid-size company. Kral, Mark E. Sep 1, 1995 1140 Can an efficient transfer pricing strategy be developed under Canadian Law? Boidman, Nathan Jul 1, 1995 5354 OECD draft transfer pricing guidelines. Jul 1, 1995 3916 Tax Court holds foreign partnership income is subpart F income: Brown decision reversed. Andrews, James F. Jul 1, 1995 683 Attribution rules applicable to commercial activities or controlled commercial entities of a foreign government for sec. 163(j) purposes. Sams, Jim Jun 1, 1995 1746 Deducting a bonus accrued for an unrelated party. Ellentuck, Albert B. May 1, 1995 664 Certain leaseback transactions invite IRS scrutiny. Knight, Ray A. May 1, 1995 2322 Proposed new anti-conduit regulations. Dichter, Arthur Mar 1, 1995 3264 Proposed intercompany transaction regulations under section 1502. Mar 1, 1995 4860 Back-to-back loans may not create basis. Grush, Gary Feb 1, 1995 1151 Conduit financing arrangements. Alek, Elizabeth Feb 1, 1995 535 More on consolidated returns and the single entity-theory: the new intercompany transaction proposed regs. Gillette, Michele R. Jan 1, 1995 9420 S shareholder's note payable and note receivable as two separate items. Pease, Joseph V., Jr. Dec 1, 1994 1164 The conduit regulations: a primer. Thompson, Mitchell S. Nov 1, 1994 5075 Proposed hedging regulations under Sections 446 and 1221. Nov 1, 1994 1015 New transfer pricing rules are more flexible. Brief Article Nov 1, 1994 284 Consolidated returns and the single-entity theory: the new intercompany transaction proposed regs. Mason, Donald J. Nov 1, 1994 9212 U.S. interagency information-sharing on transfer prices and customs values. Gambardella, Domenick Nov 1, 1994 813 IRS revises cookbook for transfer pricing audits. Lorence, Roger D. Sep 1, 1994 1674 Consolidated return intercompany transaction regulations: clearly reflecting income is clearly not simple. Axelrod, Lawrence M. Sep 1, 1994 11846 Shareholder advances and business bad debt deductions. Fiore, Nicholas Aug 1, 1994 633 Arguing the case for a business bad debt deduction. Webster, David J. Aug 1, 1994 4711 Partnership and LLC accruals to related entities: a trap for the unwary. Belman, Bruce J. Aug 1, 1994 578 Consolidated return intercompany transaction regulations: clearly reflecting income is clearly not simple. Axelrod, Lawrence M. Jul 1, 1994 10524 Conduit rules under section 7701(l) of the Internal Revenue Code. Jul 1, 1994 3919 Temporary and proposed transfer pricing penalty regulations. Jul 1, 1994 4266 Computation of combined taxable income of possession corporations under the profit-split method. Jul 1, 1994 2050 Response of Revenue Canada - customs, excise and taxation to questions posed at TEI liaison meeting on income tax issues. Jul 1, 1994 2886 Earnings stripping and foreign-owned controlled groups. Vitola, Paul J., Jr. Jul 1, 1994 735 Transfer pricing penalty pitfalls. Hoberg, Paul Jul 1, 1994 851 Sec. 304: IRS reconsiders "foreign subsidiary stock transfer" rulings. Andrews, Jim Jul 1, 1994 788 The IRS closes another tax loophole. Willens, Robert Brief Article Jul 1, 1994 422 1994 Letter Ruling revokes a 1981 Letter Ruling. Lombardo, Mario E. Jun 1, 1994 752 Avoiding ordinary income treatment on the sale or exchange of depreciable property between related parties. Ellentuck, Albert B. Apr 1, 1994 711 How owners of closely held businesses can use minority valuations to lower estate taxes. Rabun, Larry Brief Article Mar 1, 1994 364 Constructive ownership rules and related party transactions. Ellentuck, Albert B. Mar 1, 1994 706 Canadian release increases fears of U.S.-Canadian transfer pricing disputes. Bennett, Mary C. Mar 1, 1994 3045 Retirement plans and related-party transactions. Fiore, Nicholas Feb 1, 1994 661 Prohibited transactions with retirement plans. Wise, Spence L. Feb 1, 1994 3780 Dealers on trial: a spotlight on litigation in the shooting industry. Wenner, Joan Feb 1, 1994 438 Pending Canadian excise tax issues. Jan 1, 1994 1849 Related-party debt cancellation. Cohen, Robert L. Dec 1, 1991 934