Browse Stock transfer topic

Subtopics (7)

• Accounting and auditing
• Analysis
• Laws, regulations and rules
• Methods
• Planning
• Taxation
• Valuation

Articles

Title	Author	Type	Date	Words
A Compilation Of Enforcement And Non-Enforcement Actions - October 2009.			Oct 8, 2009	870
Abolishment Of The UK SDRT Charge For Clearing Systems.			Oct 8, 2009	497
Transfers Of Interests In Land Rich Entities Loophole Closes From 1 July.	Hallgath, Catherine		Jul 22, 2009	714
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
New legislation comes into effect in Quebec as of January 1, 2009 regarding transfers, pledges and hypothecs in securities pursuant to an act respecting the transfer of securities and the establishment of security entitlements.			Dec 23, 2008	1369
Transfers of partnership interests are not indirect gifts of stock held by partnership.	Beavers, James		Aug 1, 2008	1445
Family limited partnership transfers were indirect gifts of stock.	Burnett, Sharon		Oct 1, 2006	673
Bongard: tax court incorrectly expands Sec. 2036(a)'s application.	Satchit, Vinu		Aug 1, 2005	3157
Brotherly stock sale caused an ownership change.	Fox-Simpson, Catherine		May 1, 2005	621
Using stock bonuses to transfer control.	Ellentuck, Albert B.		May 1, 2005	873
New Regulations on Bank Mergers and Transfer of Shares.		Brief Article	Apr 14, 2005	315
From the tax adviser: time to distribute corporate earnings? Taking advantage of the lower tax rate on dividends received.	Laffie, Lesli S.		Jun 1, 2004	547
Sale of stock options to a related person: listed transaction.	Lusby, Roger W., III		Oct 1, 2003	415
ISO exercise involving stock swap requires complex recordkeeping.	Lerman, Jerry L.		Apr 1, 2001	2210
Selling winners.	QUINN, JANE BRYANT	Brief Article	Mar 26, 2001	191
Exchange-Traded Funds for Buying Dips.	Quinn, Jane Bryant	Brief Article	Mar 26, 2001	348
Being a trader in securities.	Fiore, Nicholas J.		Oct 1, 2000	621
Casino Corp. runs afoul of regulators once more.	Whiteley, Michael		Jul 26, 1999	689
New rule on stock transactions.	Schnee, Edward J.		Apr 1, 1999	391
Final sec. 367 regs. on certain transfers of stock and securities to foreign corporations.	Gordon, Richard		Nov 1, 1998	238
ESOP stock sale proceeds not subject to Sec. 415 limits.	Patterson, Martha Priddy		Jun 1, 1998	881
IRS expands the scope of tax-free treatment in reorganizations.	Shoji, Byron L.		Apr 1, 1998	1497
Transfer of nonqualified stock options to charity.	Cavanaugh, Maureen		Apr 1, 1998	763
Timing liquidation distributions for tax savings.	Ellentuck, Albert B.		Apr 1, 1998	1039
Transfer of production company stock to cable company.	Dell, F. Michael		Jan 1, 1998	262
The IRS's ability to attack S corporation stock transfers.	Altieri, Mark P.		Dec 1, 1997	2321
Final sec. 367(a) regulations are generally favorable, but contain some surprises.	Tuerff, T. Timothy		Nov 1, 1997	853
Sourcing losses.	Young, Sophie	Brief Article	Jan 1, 1997	503
The perfect gift?	Calvelli, Steven	Column	Dec 1, 1996	847
New temporary regulations consolidate rules for treatment of stock transfers to foreign corporations under sec. 367(a).	Melcher, Gary		Mar 1, 1996	2397
FASB ED changes rules on accounting for transfers of financial assets.			Jan 1, 1996	535
"Swing vote" attributes of transferred stock: implications for minority interest discounts.	Woodson, William I.		Sep 1, 1995	6034
Qualifying disposition under regs. sec. 1.1368-1(g): the importance of the form.	Orbach, Kenneth N.		Sep 1, 1995	904
Transfers of stock with retained voting rights.	Gingerich, Henry F.		Aug 1, 1995	1019
Incorporations and reorganizations involving qualified small business stock.	Bailine, Richard W.		Jun 1, 1995	1062
Resurrecting transactions to qualify under secs. 338 and 338(h)(10).	Bloom, Gilbert D.		Jun 1, 1995	1061
What to do about low-basis stock.	Allen, Darya B.		Jun 1, 1995	1644
Proposed guidance on transfers of target assets if Sec. 338 not elected and....	Josephs, Stuart R.		May 1, 1995	947
... Use of Sec. 351 may produce favorable result.	Luchs, Lorin D.	Brief Article	May 1, 1995	399
Small business tax solutions.	Bloom, Bryan E.		May 1, 1995	845
Seagram and Dupont: exploring continuity.	Willens, Robert	Brief Article	May 1, 1995	266
SEC reduces reporting requirements for U.S. and foreign registrants.		Brief Article	Apr 1, 1995	250
FASB issues ED on repurchase-related offsetting.		Brief Article	Dec 1, 1994	376
Consolidated return intercompany transaction regulations: clearly reflecting income is clearly not simple.	Axelrod, Lawrence M.		Sep 1, 1994	11846
Sec. 304: IRS reconsiders "foreign subsidiary stock transfer" rulings.	Andrews, Jim		Jul 1, 1994	788
Wrong order of events can lead to Sec. 382 problems in an otherwise simple transaction.	Bailine, Richard W.		Jun 1, 1994	548
Tax act provides benefits for "small" corporations.	Willens, Robert	Brief Article	May 1, 1994	263
IRS finalizes basis and distribution regulations for S corporations.	Shapiro, Dina	Brief Article	Apr 1, 1994	292
Other properties received in a stock spinoff.	Bresciani, Mary Ellen		Mar 1, 1994	473
Ownership changes under the new Sec. 382 segregation rules.	Layne, Scott		Feb 1, 1994	1796
Valuation of minority discounts in closely-held companies.	Hopson, James F.; Sheehy, William J.		Dec 1, 1993	2364
Caveat: recent letter ruling raises issue of whether sec. 304 applies in domestic spin-off transaction.	Lombardo, Mario E.	Brief Article	Jun 1, 1993	297
New IRS position on intrafamily stock transfers.	Porter, Jack	Brief Article	May 1, 1993	243
Stock gifts and minority discounts.		Brief Article	Apr 1, 1993	203
Merger and acquisition regulations issued.	Dionne, Marylouise		Jan 1, 1992	428
Sourcing income from stock and corporate debt: a current perspective.	Peters, Jeffrey S.		Jan 1, 1992	3511