Browse Stock transfer tax topic

Subtopics (3) Analysis Case studies Laws, regulations and rules

Articles 1-17 out of 17 article(s) Title Author Type Date Words Stock basis recovery in outbound Sec. 304 transfers. Sewall, Arthur W. Jul 1, 2009 1187 Securities transfer is not a securities lending arrangement. Beavers, James May 1, 2009 1120 Final unified loss rule published. Huck, Martin Jan 1, 2009 1854 Partnership incorporation provides planning opportunities. Nevius, Alistair M. Mar 1, 2008 585 Basis of debt obligations in certain transactions. Michalowski, John Jul 1, 2006 763 Variable prepaid forwards: are stock loans possible in light of TAM 200604033? Dyor, Elizabeth R. Jun 1, 2006 2422 Allocation of employee stock options to cost-sharing agreement. O'Driscoll, David Nov 1, 2005 1329 IRS to aggressively pursue executive stock option scheme participants. Takacs, Natalie Bell Aug 1, 2005 1248 Potential tax pitfalls in debt capitalization. Pellervo, Patricia W. Jul 1, 2005 1720 Stock transfer to creditors generated deductions. Hitt, JoAnn H. Apr 1, 2005 652 Net unrealized appreciation. Gibson, Daniel J. Aug 1, 2004 1171 Controlled corporation's sale of warrants to subsidiary was not a bargain sale. Martinelli, Gregory S. Feb 1, 2004 643 Prearranged stock transfers qualify under Sec. 351. O'Driscoll, David Aug 1, 2003 847 Variations on a D reorganization theme. Madden, David Jun 1, 2003 1524 Recognizing suspended passive losses when S stock is transferred to a family member. Ellentuck, Albert B. Apr 1, 2002 1052 Planning for active trader status and mark-to-market rules in a volatile market. Doyle, Robert K. Oct 1, 2001 1756 Small business tax solutions. Crowell, Steven J. Jun 1, 1996 775