|
| |
Articles
1-63 out of 63 article(s)
| Title |
Author |
Type |
Date |
Words |
| Tax the rich! |
Baker, Dean |
|
Sep 22, 2009 |
877 |
| IRS issues helpful regs. on the interplay of active trade and hot stock. |
Sarfo, Kwajo; Gruidl, Nick |
|
Apr 1, 2009 |
1328 |
| Capital contributions increase stock, not loan basis. |
Reichert, Charles J. |
|
Apr 1, 2009 |
710 |
| Regulations eliminate "hot stock" rule for certain reorgs. |
Nevius, Alistair M. |
|
Mar 1, 2009 |
387 |
| Claiming ordinary losses for Sec. 1244 stock. |
Ellentuck, Albert B. |
|
Mar 1, 2009 |
1531 |
| Investment companies and investment vunds - significant amendments to Danish tax regime. |
Ottosen, Arne |
|
Feb 11, 2009 |
1175 |
| Hot stock and the active trade or business regs. |
Sewall, Arthur W. |
|
Jul 1, 2008 |
1463 |
| Restricted stock in acquisitions: IRS provides much-needed guidance. |
Beadle, Nate |
|
Apr 1, 2008 |
2375 |
| Madam speaker wants taxpayer funds to assist illegal immigrants. |
McManus, John F. |
Brief article |
Mar 3, 2008 |
71 |
| Interpreting SEC schedules 13D and 13G for Sec. 382 purposes. |
Fairbanks, Greg A. |
|
Feb 1, 2008 |
1770 |
| Basis of shares received in a reorganization. |
Clifton, Diane |
|
May 1, 2006 |
1024 |
| The World Tax Advisor (Part One). |
|
|
May 5, 2005 |
7337 |
| Security issues tax IRS system administrators. |
Piazza, Peter |
|
Apr 1, 2004 |
484 |
| Finance Act 2003 Makes Significant Changes to Tax Treatment of Employee Share Acquisitions. |
|
|
Aug 11, 2003 |
2269 |
| Prop. Regs. bar use of basis shifting to create artificial losses. |
Kautter, David J. |
|
Jan 1, 2003 |
809 |
| Planning for active trader status and mark-to-market rules in a volatile market. |
Doyle, Robert K. |
|
Oct 1, 2001 |
1756 |
| Final regs. under secs. 338 and 1060 reflect significant changes. |
Zarzar, Robert |
|
Jul 1, 2001 |
1018 |
| Funding purchase of stock from deceased shareholder's estate or heirs with insurance. |
Ellentuck, Albert B. |
|
May 1, 2001 |
1255 |
| Tax Implications Stall Partnership Stock Gifts. |
ROSENBERG, BRIDGET |
Brief Article |
Jan 1, 2001 |
1064 |
| New five-year capital gain rates. |
Koppel, Michael D. |
|
Dec 1, 2000 |
541 |
| Securities trader reporting requirements. |
Pudner, Thomas Rolfe |
|
Oct 1, 2000 |
7549 |
| Constructive sales treatment for appreciated financial positions. |
Palley, Jeffrey |
|
Jun 1, 2000 |
1554 |
| Applying the rules governing distributions of marketable securities. |
Ellentuck, Albert B. |
|
Jun 1, 2000 |
1194 |
| New IRS guidelines clarify mark-to-market rules. |
Schmeltz, Jonathan |
|
Feb 1, 2000 |
580 |
| Taxing employer securities. |
Lynch, Michael |
Brief Article |
Jul 1, 1998 |
305 |
| Timing of worthless security deductions. |
Lev, Jacquelyn Fitzgerald |
|
Dec 1, 1996 |
500 |
| Final regulations define publicly traded status for partnerships. |
Carman, William T. |
|
Nov 1, 1996 |
1001 |
| Form 3565 filing requirement. |
Hudson, Boyd D. |
Brief Article |
Oct 1, 1996 |
391 |
| Sec. 721(b): contributions to investment partnerships. |
McCreary, D. Lee |
|
Aug 1, 1995 |
831 |
| Private foundations: down but not out. |
Robbins, Andrew J. |
|
May 1, 1995 |
737 |
| Proposed contingent debt regulations. |
Banks, Jim |
|
Apr 1, 1995 |
934 |
| Ordinary treatment now available for hedging transactions. |
Swift, Kenton D. |
|
Mar 1, 1995 |
6824 |
| OID deferral opportunities. |
Alligood, Jeffrey E. |
|
Sep 1, 1994 |
1422 |
| Stock, bond and mutual fund ownership tax problems. |
Talbott, John C. |
|
Sep 1, 1994 |
1118 |
| Basis of tax-exempt bonds. |
Lynch, James M. |
|
Sep 1, 1994 |
896 |
| IRS clarifies tax consequences of bankruptcy. |
Willens, Robert |
|
Aug 1, 1994 |
465 |
| The IRS closes another tax loophole. |
Willens, Robert |
Brief Article |
Jul 1, 1994 |
422 |
| Final OID regulations provide guidance on debt instruments. |
Turnage, R. Jeff |
|
Jul 1, 1994 |
1138 |
| Cash method taxpayer must realize gain/loss on sale of stock in year of trade. |
Andrews, Jim |
|
Jul 1, 1994 |
572 |
| Translating your ESOP abroad. |
Reid, David E. |
|
Jul 1, 1994 |
2215 |
| 1994 Letter Ruling revokes a 1981 Letter Ruling. |
Lombardo, Mario E. |
|
Jun 1, 1994 |
752 |
| New 50% exclusion for gain from QSB stock. |
Clifton, S. Diane |
|
May 1, 1994 |
818 |
| Contributions of stock to private foundations. |
Gardner, John H. |
Brief Article |
Apr 1, 1994 |
284 |
| Ownership changes under the new Sec. 382 segregation rules. |
Layne, Scott |
|
Feb 1, 1994 |
1796 |
| Mark-to-market should not apply to small banks. |
Wheeler, Charles W. |
Brief Article |
Jan 1, 1994 |
370 |
| The tax advantages of refunding debt by calling, repurchasing, and putting. |
Brick, Ivan E.; Palmon, Oded |
|
Dec 22, 1993 |
7669 |
| Evaluating investment options involving tax-exempt income. |
Ellentuck, Albert B. |
|
Oct 1, 1993 |
708 |
| Exempt bond 'private use' rules updated. |
Dillon, Randy |
|
Jun 1, 1993 |
720 |
| Government finally tells taxpayers that they can't bump and strip. |
Rainey, Steve |
|
Jun 1, 1993 |
1367 |
| Closed-end fund tender offers escape adverse tax consequences. |
Abrams, William |
Brief Article |
Jan 1, 1993 |
264 |
| Bifurcation rules revisited. |
|
Brief Article |
Dec 1, 1992 |
379 |
| Proposed section 338 consistency regulations. |
|
|
Nov 1, 1992 |
5101 |
| One class of stock requirement: final regulations. |
Pusker, Henri K. |
|
Oct 1, 1992 |
4976 |
| Tax-exempt bonds - questions and answers on arbitrage rebate. |
Gardner, John C. |
|
Apr 1, 1992 |
1457 |
| Proposed section 367 regulations. |
|
|
Mar 1, 1992 |
4210 |
| Single class of stock regulations raise excess compensation concerns. |
Bettin, John R. |
|
Dec 1, 1991 |
732 |
| Restricted property and section 83(b) elections. |
Fiore, Nicholas J. |
|
Nov 1, 1991 |
720 |
| Advising clients on municipal bonds. |
Sharp, Andrew D. |
|
Sep 1, 1991 |
1423 |
| Installment/lump-sum benefits election. |
|
Brief Article |
Sep 1, 1991 |
436 |
| The use of "boot" in B-type reorganizations. |
Knight, Lee G. |
|
Nov 1, 1990 |
6292 |
| IRS rules on auction-rate preferred stock. |
|
|
Jun 1, 1990 |
301 |
| Comments on final regulations under Section 355 relating to corporate separations. |
Freischlag, Paul H. |
|
Sep 1, 1989 |
3412 |
| "What's Wrong With Wall Street?" Short-Term Gain and the Absentee Shareholder. |
Rothchild, John |
Book Review |
Jul 1, 1988 |
2436 |
|
