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Articles
1-214 out of 214 article(s)
| Title |
Author |
Type |
Date |
Words |
| Check-the-box: a trap for the unwary. |
Weber, Mindy Tyson |
|
Apr 1, 2013 |
866 |
| Proactive elections to mitigate sec. 382 applicability. |
Fairbanks, Greg Alan |
|
Feb 1, 2013 |
1308 |
| Don't neglect to elect. |
Lafond, C. Andrew; Schrader, Jeffrey J. |
|
Feb 1, 2013 |
1400 |
| IRS allows sec. 338(h)(10) election made during spinoff of selling corporation. |
Keith, Bryan |
|
Feb 1, 2013 |
1858 |
| Instructions address portability election. |
|
|
Dec 1, 2012 |
492 |
| Current developments in S corporations. |
Karlinsky, Stewart S.; Burton, Hughlene A. |
|
Oct 1, 2012 |
7037 |
| Handling an inadvertent termination. |
Nevius, Alistair M. |
|
Oct 1, 2012 |
530 |
| QEF elections under PFIC rules. |
Usher, Scott F.; Pitner, Diana L.; Martin, Bader |
|
Oct 1, 2012 |
980 |
| The partnership "technical termination" trap. |
Blikshteyn, Vadim; Reminick, Holtz Rubenstein |
|
Oct 1, 2012 |
1531 |
| Inadvertent S corp. terminations. |
Elefonte, Phillip; Reminick, Holtz Rubenstein |
|
Oct 1, 2012 |
980 |
| IRS issues rules on portability election. |
|
|
Sep 1, 2012 |
568 |
| Case study: operating a QSub. |
Ellentuck, Albert B. |
|
Aug 1, 2012 |
2139 |
| Using sec. 338 to avoid antichurning rules. |
Smith, Annette B. |
|
Jul 1, 2012 |
1503 |
| Intercompany debt in a deemed asset sale election. |
Anderson, Kevin D. |
|
May 1, 2012 |
2458 |
| Don't neglect to elect. |
Lafond, C. Andrew; Schrader, Jeffrey J. |
|
Apr 1, 2012 |
853 |
| Double-tax trap in a sec. 338(h)(10) transaction. |
Bailine, Rick; Urband, Theresa |
|
Apr 1, 2012 |
1157 |
| Obtaining a waiver of an invalid S election. |
Ellentuck, Albert B. |
|
Apr 1, 2012 |
1858 |
| The new repair regulations - some things to consider. |
Mersereau, Dwight N.; Wise, Corey M. |
|
Mar 1, 2012 |
11335 |
| Restricted stock awards and taxes: what employees and employers should know: forfeiture risk, stock's potential future value are key considerations for sec. 83(b) elections. |
Petra, Steven T.; Dorata, Nina T. |
|
Feb 1, 2012 |
3219 |
| The dual consolidated loss quandary. |
Kubitz, Adam; David, Sites |
|
Feb 1, 2012 |
1975 |
| Invalid Sec. 754 elections: some observations. |
Brock, Noel P. |
|
Feb 1, 2012 |
1689 |
| Case study: determining the LLC's required year. |
Ellentuck, Albert B. |
|
Feb 1, 2012 |
1765 |
| 100% bonus depreciation and the corporate election to increase the minimum tax credit limitation. |
Williamson, Donald; Jacoby, Philip |
|
Nov 1, 2011 |
4523 |
| Current developments in S corporations. |
Burton, Hughlene A.; Karlinsky, Stewart S. |
|
Nov 1, 2011 |
7428 |
| Final regs. simplify reduced research credit election. |
Nevius, Alistair M. |
|
Oct 1, 2011 |
521 |
| Relief for late election to treat all real estate rental interests as one activity. |
Wong, Alan |
|
Oct 1, 2011 |
1863 |
| Guide to corporate blockers. |
Kosnitzky, Michael; Mitev, Ivan |
|
Oct 1, 2011 |
2519 |
| Final regulations simplify reduced research credit election. |
|
|
Oct 1, 2011 |
578 |
| Relief given for late elections to combine real estate activities. |
|
|
Aug 1, 2011 |
543 |
| IRS matching program for forms 8023 and 8883 may result in invalid Sec. 338 election. |
Smith, Annette B. |
|
Jul 1, 2011 |
1114 |
| Tax elections & private bargaining. |
Field, Heather M. |
|
Jun 22, 2011 |
8826 |
| Tax elections & private bargaining. |
Field, Heather M. |
|
Jun 22, 2011 |
25784 |
| Revenue procedure attempts to clarify Entity Classification Election. |
Van Leuven, Mary |
|
Jun 1, 2011 |
1339 |
| Increased opportunities for sec. 338(h)(10) elections. |
Hesse, Christopher W. |
|
Apr 1, 2011 |
2520 |
| Post-death estate planning issues for 2010. |
Nevius, Alistair M. |
|
Apr 1, 2011 |
636 |
| Sec. 168(k)(4) - credit in lieu of bonus depreciation. |
Brosseau, Alex |
|
Mar 1, 2011 |
1690 |
| Multistate tax considerations for S corporations. |
Lafond, C. Andrew; Schrader, Jeffrey J. |
|
Feb 1, 2011 |
1080 |
| Classification of business entities that are not corporations. |
Ellentuck, Albert B. |
|
Feb 1, 2011 |
1229 |
| Don't neglect to elect. |
Lafond, C. Andrew; Schrader, Jeffrey J. |
|
Jan 1, 2011 |
1082 |
| Check-the-box relief for certain foreign entities electing flowthrough treatment. |
Dell, Michael |
|
Jan 1, 2011 |
1932 |
| Grouping rental real estate activities under Regs. Secs. 1.469-4 and 1.469-9. |
Janz, Ellen |
|
Dec 1, 2010 |
1760 |
| Elections available to S corporations with significant ownership changes. |
Marquez, Mark |
|
Dec 1, 2010 |
2074 |
| Current developments in S corporations. |
Burton, Hughlene A.; Karlinsky, Stewart S. |
|
Nov 1, 2010 |
8700 |
| Application of entity classification elections to shelf company acquisitions. |
Breen, Jennifer E.; Wiles, Daniel J. |
|
Jul 1, 2010 |
1020 |
| Don't neglect to elect. |
Lafond, C. Andrew; Schrader, Jeffrey J. |
|
Jun 1, 2010 |
1137 |
| Sec. 475 mark-to-market election: what every tax practitioner should know. |
Harmon, Michael R.; Kulsrud, William N. |
|
Feb 1, 2010 |
10033 |
| Employee benefits & pensions: IRS clarifies rule for contributing unused paid time off to sec. 401(k) plans. |
Sirkin, Stu |
|
Jan 1, 2010 |
1311 |
| C corporations as S corporation subsidiaries. |
Ellentuck, Albert B. |
|
Jan 1, 2010 |
1356 |
| Taxpayer choice in legal transitions. |
Field, Heather M. |
|
Jan 1, 2010 |
18872 |
| Recognizing when an S corporation has accumulated earnings and profits. |
Ellentuck, Albert B. |
|
Dec 1, 2009 |
1397 |
| Electing to accelerate AMT and research credits in lieu of bonus depreciation. |
Chang, Anne |
|
Nov 1, 2009 |
1350 |
| Current developments in S corporations. |
Burton, Hughlene A.; Karlinsky, Stewart S. |
|
Nov 1, 2009 |
8865 |
| Treasury provides roadmap for shift in tax burden. |
Stromsem, William R. |
|
Aug 1, 2009 |
1261 |
| Avoiding S corporation debt obligations that are a second class of stock. |
Ellentuck, Albert B. |
|
Aug 1, 2009 |
1554 |
| No second class of stock. |
Schnee, Edward J. |
|
Jun 1, 2009 |
476 |
| Looking through the QSub election. |
Matejcak, Peter R. |
|
May 1, 2009 |
557 |
| Subsequent deferrals under section 409A. |
Nevius, Alistair M. |
|
Feb 1, 2009 |
520 |
| Subsequent deferral elections may bring surprises under Sec. 409A. |
Adkins, G. Edgar, Jr.; Martin, Jeffrey A. |
|
Feb 1, 2009 |
1504 |
| Temp. regs. allow deemed election to expense startup, organizational costs. |
Mirpuri, Shashi |
|
Dec 1, 2008 |
802 |
| Partner allowed to make different elections for different partnership interests. |
Beavers, James |
|
Dec 1, 2008 |
1190 |
| Current developments in S corporations. |
Burton, Hughlene A.; Karlinsky, Stewart S. |
|
Nov 1, 2008 |
8511 |
| Requesting 9100 relief. |
Watt, Timothy J.; Thrasher, Bennett; Evans, Thomas L. |
|
Oct 1, 2008 |
3052 |
| S corporation sale of assets followed by a liquidation. |
Wienclaw, James J. |
|
Oct 1, 2008 |
1639 |
| F reorg. of an S Corp. may require a new EIN. |
Ley, Olivia; Haksar, Jayant |
|
Jul 1, 2008 |
975 |
| When is a foreign entity relevant for U.S. entity classification purposes? |
Wiles, Daniel; Curran, Kevin M. |
|
Jul 1, 2008 |
1070 |
| Reduced credit for increasing research activities. |
Maillet, Kevin A.; Culp, David; Kachinsky, Christine M. |
|
Jun 1, 2008 |
1922 |
| Supreme Court declines to review check-the-box case. |
Nevius, Alistair M. |
|
May 1, 2008 |
156 |
| IRS simplifies late filing relief. |
Nevius, Alistair M. |
|
Jan 1, 2008 |
576 |
| Marital trusts and the Sec. 754 election. |
Day, Sally E. |
|
Sep 1, 2006 |
885 |
| Determining number of owners for entity classification elections. |
Wiles, Daniel J. |
|
Jul 1, 2006 |
681 |
| GST exemption allocation. |
Laffie, Lesli S. |
|
Sep 1, 2005 |
545 |
| Benefits and drawbacks for rental real estate professionals. |
Matthys, Russ |
|
Sep 1, 2005 |
1723 |
| The AJCA aids financial institutions seeking S status. |
Brooks, Lisa |
|
Sep 1, 2005 |
1318 |
| Rev. Proc. 2005-24 requires spousal waiver to avoid CRT disqualification. |
Thorne, Steven A. |
|
Jul 1, 2005 |
296 |
| State and international tax aspects of "captives". |
McGrath, Clinton N., Jr. |
|
Jul 1, 2005 |
1411 |
| The final step in computing the R&E credit. |
Fairbanks, Greg Alan |
|
Mar 1, 2005 |
1593 |
| Current developments. |
Burton, Hughlene A. |
|
Feb 1, 2005 |
4407 |
| Consistent amortization of periods for intangibles. |
Crnkovich, Robert |
|
Jan 1, 2005 |
230 |
| S Corporations, CGES and Sec. 179. |
Zamarra, Randall L. |
|
Dec 1, 2004 |
1174 |
| Gift-splitting: the intricacies of [section] 2513 of the Code. |
Pratt, David; Feder, Alyssa R. |
|
Dec 1, 2004 |
4204 |
| Tax planning for small business stock. |
Morrisset, John W. |
|
Nov 1, 2004 |
1445 |
| Sec. 2632 prop. regs. on electing out of deemed GST allocations. |
Leggiero, Heather J. |
|
Nov 1, 2004 |
1044 |
| IRS guidance for post-reorganization QSub terminations. |
Borczak, Barbara S. |
|
Nov 1, 2004 |
850 |
| Eligibility, election and termination issues. |
Burton, Hughlene A. |
|
Nov 1, 2004 |
5651 |
| Electing to defer advance payments under Rev. Proc. 2004-34. |
Spaletta, Pam |
|
Oct 1, 2004 |
1401 |
| Revisiting Post-JGTRRA sec. 179. |
Fleishman, Bernard |
|
Oct 1, 2004 |
855 |
| Substantial compliance no substitute for filing election. |
Quinn, Tina |
|
Oct 1, 2004 |
1246 |
| Converting a partnership to a corporation. |
Schuth, Michael R. |
|
Sep 1, 2004 |
905 |
| "Check-the-box" election avoided FPHCI taint. |
Whittall, Robert E. |
|
Aug 1, 2004 |
1591 |
| Taxpayer-friendly guidance on the 60-day IRA rollover waiver. |
Tillinger, Janet W. |
|
Aug 1, 2004 |
1544 |
| Nonelecting innocent spouse rules. |
Schnee, Edward J. |
|
Aug 1, 2004 |
514 |
| Intercompany transaction and loss disallowance relief provisions. |
Michalowski, John |
|
Jul 1, 2004 |
1134 |
| Series LLC tax issues. |
Gerson, Craig |
|
Jul 1, 2004 |
1014 |
| The intricacies of special-use valuation. |
Gaumnitz, Bruce R. |
|
Jul 1, 2004 |
4136 |
| Tax Court had no jurisdiction over nonrequesting spouse's petition. |
Maier, John |
|
May 1, 2004 |
1009 |
| Final check-the-box rules terminate certain grandfathered status. |
Danilack, Michael |
|
Mar 1, 2004 |
670 |
| Different redemption rights did not create second class of stock. |
Gould, Michael R. |
|
Feb 1, 2004 |
609 |
| Current developments. |
Burton, Hughlene A. |
|
Feb 1, 2004 |
3954 |
| Certain partners and S corp. shareholders can spread income from short tax year. |
Herndon, Diane |
|
Jan 1, 2004 |
906 |
| The LLC envelope. |
Evans, F. Owen, III; Hyland, William J., Jr. |
|
Dec 1, 2003 |
4333 |
| S corporation elections guide. |
Orbach, Kenneth N. |
|
Sep 1, 2003 |
2107 |
| Taxpayers have until Dec. 31, 2003 to elect out of mid-quarter convention for 2001. |
O'Driscoll, David |
|
Sep 1, 2003 |
442 |
| California's water's-edge taxation of international businesses: 2003 Update. |
Coffill, Eric J. |
|
Sep 1, 2003 |
4185 |
| IRS updates late-election procedures. |
Smith, Annette B. |
|
Jul 1, 2003 |
1186 |
| Revised procedures for relief from late S elections. |
O'Driscoll, David |
|
Jul 1, 2003 |
1586 |
| Simplified method for requesting relief for late S elections. (IRS News). |
|
Brief Article |
Jul 1, 2003 |
150 |
| IRS eases late "check-the-box" election procedures. |
Kautter, David J. |
|
Jan 1, 2003 |
389 |
| Sec. 179 expensing election. |
Beck, Allen M. |
|
Oct 1, 2002 |
589 |
| The timing of section 1033 elections: the IRS issues guidance on the nuances of delayed and revoked elections. |
Earles, Melanie James |
|
Sep 1, 2002 |
1592 |
| Capital asset deemed-sale election available until Oct. 15, 2002. |
Whitlock, Brian T. |
|
Aug 1, 2002 |
672 |
| Applying for a fiscal year under Sec. 444 when an S election is made. |
Ellentuck, Albert B. |
|
Aug 1, 2002 |
1140 |
| Acquisitions by S corporations - -beware the QSub election. |
Smith, Annette B. |
|
Jul 1, 2002 |
1472 |
| Mark-to-market election is not a disposition for PAL purposes. |
Fiore, Nicholas J. |
|
Jun 1, 2002 |
323 |
| Federal tax classification of entities with zero-equity members. |
Packard, Pamela |
|
May 1, 2002 |
1060 |
| Late check-the-box elections made easier. |
Packard, Pamela |
|
May 1, 2002 |
816 |
| Is property reclassification under MACRS an accounting-method change? |
Sair, Edward A. |
|
Mar 1, 2002 |
1401 |
| Understanding sec. 338 and 338(h)(10) elections. |
Koppel, Michael D. |
|
Dec 1, 2001 |
1542 |
| New partnership basis rules. |
Bakale, Anthony |
|
Aug 1, 2000 |
2497 |
| Effects of S election on domicile should be considered in state tax planning. |
Bakale, Anthony |
|
Aug 1, 2000 |
994 |
| Tax-deferred disposition of a former partnership business via a type b stock swap. |
Ellentuck, Albert B. |
|
Aug 1, 2000 |
1070 |
| AICPA comments on "check-the-box" prop. regs. |
Green, Colleen M. |
|
Jul 1, 2000 |
895 |
| Unanticipated tax consequences under the conversion regs. |
Noles, Susana E. |
|
Jul 1, 2000 |
1420 |
| Application of step-transaction doctrine to Qsub elections. |
Smith, Greg W. |
|
Jul 1, 2000 |
765 |
| Aggregating your rental activity? Be sure to tell the IRS. |
Lynch, Michael |
|
Jul 1, 2000 |
585 |
| Comments on changes in entity classification: special rule for certain foreign eligible entities. |
|
|
May 1, 2000 |
2054 |
| Final Qsub regs. |
Schwartzman, Randy A. |
|
May 1, 2000 |
3419 |
| Entity classification simplification not that simple. |
Santa Maria, John |
|
May 1, 2000 |
819 |
| New IRS guidelines clarify mark-to-market rules. |
Schmeltz, Jonathan |
|
Feb 1, 2000 |
580 |
| Late election relief under Rev. Procs. 97-48 and 98-55. |
Howell, R. Milton |
|
Dec 1, 1999 |
701 |
| Relief for late-filed S elections. |
Blake, Salamon |
|
Oct 1, 1999 |
899 |
| Electing to aggregate rental real estate activities for real estate professionals. |
Ellentuck, Albert B. |
|
Oct 1, 1999 |
1104 |
| Repeal of excess retirement accumulations tax creates refund opportunity. |
Doiron, Daniel P. |
|
Aug 1, 1999 |
581 |
| Can an accrual-method S corporation elect under Sec. 170(a)(2)? |
Orbach, Kenneth N. |
|
Aug 1, 1999 |
822 |
| Sec. 338(h)(10) elections with S corps. |
Monroe, Tracy J. |
|
Aug 1, 1999 |
1287 |
| QTIP election as a QSST. |
Dunn, Lee |
|
Apr 1, 1999 |
746 |
| The risks and rewards of sec. 401(k) plan negative elections. |
Arsenault, Stephen J. |
|
Apr 1, 1999 |
4317 |
| The innocent spouse rule. |
McFarland, Joseph B. |
|
Feb 1, 1999 |
3429 |
| Domestic relations provisions of the IRS Restructuring and Reform Act of 1998. |
Steinberg, Robert S. |
|
Dec 1, 1998 |
2772 |
| Post-Mortem tax savings for Series E and EE U.S. Savings bonds. |
Brodnax, Frank E. |
|
Oct 1, 1998 |
809 |
| QSSS prop. regs. offer planning opportunities. |
McLean, Scot A. |
|
Oct 1, 1998 |
6199 |
| Fixing late S elections. |
Fiore, Nicholas |
|
Aug 1, 1998 |
748 |
| Is your S election really late. |
Loychik, Lisa |
|
Aug 1, 1998 |
644 |
| Simplified production method with HAR election is permitted if taxpayer's actual absorption ratio significantly exceeds HAR. |
Gibbs, Paul K. |
|
Jun 1, 1998 |
1249 |
| New PFIC QEF election regulations encourage purging PFIC taint of a CFC/PFIC for 1997 tax year. |
Cohen, Harrison J. |
|
Jun 1, 1998 |
924 |
| Sec. 9100 relief: final regulations on extension of time to make elections. |
Garland, Cindy M. |
Brief Article |
May 1, 1998 |
449 |
| Automatic relief for certain late S elections. |
Lasch, Eric S. |
|
May 1, 1998 |
901 |
| Planning for a QSSS. |
Huizenga, David L. |
|
May 1, 1998 |
1435 |
| Loss waiver is important for consolidated groups subject to the loss disallowance rule. |
Nelson, Chris |
|
Apr 1, 1998 |
573 |
| Sec. 195 election procedures. |
Jacobs, Jennifer |
Brief Article |
Apr 1, 1998 |
613 |
| Changes to cafeteria plan revocations and elections necessitate plan qualification review. |
Cavanaugh, Maureen |
|
Apr 1, 1998 |
1286 |
| Late QSSS election relief. |
Smith, Greg W. |
|
Apr 1, 1998 |
711 |
| Exercise caution when taking advantage of new S corporation legislation. |
Willden, Lynn |
|
Jul 1, 1997 |
692 |
| State tax implications of the expanded sec. 338(h)(10) election. |
Prebut, David S. |
|
Jul 1, 1997 |
1387 |
| The new and improved S corporation. |
Gibson, David S. |
|
Jun 1, 1997 |
3175 |
| Modification to trust agreements to avoid 35% "built-in gain" excise tax for 1997. |
Zysik, Jeffrey C. |
|
Jun 1, 1997 |
1246 |
| Check-the-box final regs. simplify entity classification. |
Carnevale, Michael K. |
|
May 1, 1997 |
8900 |
| Check-the-box: choosing an entity's tax classification. |
Hollingsworth, Tracy |
Brief Article |
Apr 1, 1997 |
357 |
| LIFO accounting methods. |
Koroghlanian, Michelle |
|
Apr 1, 1997 |
1267 |
| R&E alternative incremental credit analysis: sec. 280C's impact. |
Billett, Brian |
Brief Article |
Apr 1, 1997 |
384 |
| S election may be valid without timely filing. |
Payne, Jay M. |
Brief Article |
Apr 1, 1997 |
486 |
| Amortizing sec. 197 intangibles using a sec. 754 election. |
Anderson, Kim |
Brief Article |
Feb 1, 1997 |
443 |
| Practical tax planning for sec. 303 stock redemptions. |
Maloney, David M. |
|
Feb 1, 1997 |
4972 |
| Revocation of election out of installment method. |
Hudson, Boyd D. |
Brief Article |
Jan 1, 1997 |
453 |
| Classification of single-member LLCs to be clarified under final "check-the-box" regulations. |
Poon, Torsdon |
|
Jan 1, 1997 |
641 |
| Affiliated group members may elect S status under the SBJPA. |
MacDonough, Laura |
Brief Article |
Jan 1, 1997 |
412 |
| Sec. 9100 relief: new proposed and temporary regulations. |
Pflieger, Deborah J. |
|
Jan 1, 1997 |
1172 |
| S corporations after the 1996 tax legislation. |
Richter, Michael H. |
|
Dec 1, 1996 |
747 |
| Current developments - eligibility, elections and terminations; operations; reorganizations; and legislation. |
Karlinsky, Stewart S. |
|
Oct 1, 1996 |
6512 |
| Proposed check-the-box regulations under Section 7701. |
|
|
Sep 1, 1996 |
1771 |
| Fine-tuning the check-the-box regime. |
|
Transcript |
Sep 1, 1996 |
801 |
| The check-the-box proposal: simpler classification for both foreign and U.S. companies. |
Serota, Jack |
|
Sep 1, 1996 |
691 |
| IRA distributions: to recalculate or not. |
Laputz, Susan A. |
|
Aug 1, 1996 |
988 |
| Don't even bother to check the box (but you should probably file a form instead.) |
McKinney, Hal, Jr. |
|
Aug 1, 1996 |
927 |
| IRS to conform certain rules for 401(k) and 403(b) plans. |
|
Brief Article |
Jul 1, 1996 |
596 |
| Section 179 revisited. |
Fiore, Nicholas |
|
Jul 1, 1996 |
684 |
| New elections available in wake of final consolidated return regulations. |
Yates, Richard F. |
|
Jun 1, 1996 |
2319 |
| Final regs. clarify basis and distribution issues, but leave unanswered questions. |
Duncan, William A. |
|
Jun 1, 1996 |
7717 |
| Consider disposing of depreciable real property or making a sec. 108(c)(3)(C) election in the same year that debt is discharged. |
Dudzinsky, Robert J. |
|
May 1, 1996 |
640 |
| Community composition and voter support for tax limitations: evidence from home-rule elections. |
Temple, Judy A. |
|
Apr 1, 1996 |
8275 |
| An update on the "check-the-box" proposal to entity classification. |
Pillow, Roger F. |
|
Apr 1, 1996 |
433 |
| Coordination of elections by S shareholders to close the books for allocation purposes. |
Payne, Jay |
Brief Article |
Apr 1, 1996 |
486 |
| TEI urges Treasury to permit companies to "check the box" (Notice 95-14). |
|
|
Mar 1, 1996 |
1299 |
| IRS loses estate tax marital deduction case. |
Berger, Harvey J. |
|
Feb 1, 1996 |
1034 |
| Small business tax solutions. |
Jamison, Robert W. |
|
Feb 1, 1996 |
729 |
| Yearend depreciation reminders. |
Person, Stanley |
Brief Article |
Dec 1, 1995 |
512 |
| A sec. 179 deduction trap. |
Botkin, Jeffri |
Brief Article |
Dec 1, 1995 |
372 |
| Effect of nondeductible, noncapital expenses on S stock basis and taxable income. |
Slattery, Michael J. |
|
Nov 1, 1995 |
1299 |
| S corporation current developments: S corporation eligibility, elections and terminations; operations; reorganizations; and proposed legislative changes. |
Burton, Hughlene A. |
|
Oct 1, 1995 |
7206 |
| Should you reevaluate your S election? |
Brown, Charles H., III |
|
Oct 1, 1995 |
1169 |
| Practical problems of professional corporations electing S status. |
Bakale, Anthony S. |
|
Aug 1, 1995 |
1341 |
| Failure to file election with return fatal to sec. 1042 deferral. |
Wasserstrum, David J. |
|
Aug 1, 1995 |
858 |
| Eliminating dividend risk on IRS audit by electing S status. |
Ellentuck, Albert B. |
|
Aug 1, 1995 |
556 |
| Sec. 263A: historic absorption ratio - simplify your UNICAP calculation. |
Lightfoot, H. Chip |
|
Jul 1, 1995 |
1141 |
| Electing out of installment sale reporting. |
Ellentuck, Albert B. |
|
Jul 1, 1995 |
731 |
| Notice 95-14: check-the-box procedure for entity classification. |
|
|
Jul 1, 1995 |
4728 |
| Resurrecting transactions to qualify under secs. 338 and 338(h)(10). |
Bloom, Gilbert D. |
|
Jun 1, 1995 |
1061 |
| Consolidated return election may mitigate stock basis decrease from phantom item. |
Rainey, Steven K. |
|
Jun 1, 1995 |
2052 |
| Determining the effects of a sale of deceased partner's interest by the successor in interest. |
Ellentuck, Albert B. |
|
Jun 1, 1995 |
612 |
| IRS disallows certain OBRA installment payment elections. |
|
Brief Article |
May 1, 1995 |
209 |
| Closing of the books election pursuant to regs. sec. 1.382-6. |
Yalowich, Adam |
|
Feb 1, 1995 |
1077 |
| When to elect the reduced R & D credit (under sec. 280C). |
Touger, Steven |
|
Feb 1, 1995 |
755 |
| Sec. 338(h)(10) elections involving S corporation targets. |
Stewart, Dave N. |
|
Feb 1, 1995 |
5696 |
| Buying an S corporation? Use a 338(h)(10) election. |
Willens, Robert |
Brief Article |
Jan 1, 1995 |
400 |
| Rethinking the S election: disadvantages of S status may outweigh benefits. |
Yanoshak, John |
|
Jan 1, 1995 |
4921 |
| Estate taxes and retirement plans. |
Burns, Diana T. |
|
Dec 1, 1994 |
1510 |
| State effect of sec. 338(h)(10) election. |
Curlee, William B. |
|
Nov 1, 1994 |
505 |
| S corporation current developments: S corporation eligibility and elections, operations, reorganizations and proposed legislation. |
Burton, Hughlene A. |
|
Oct 1, 1994 |
5974 |
| S corporations and sec. 338(h)(10). |
Ward, David R. |
|
Sep 1, 1994 |
553 |
| Tax elections. |
Kauls, Laura |
|
Sep 1, 1994 |
709 |
| Sec. 444 elections for S corporations - should you revoke? |
Wendland, Sherri L. |
|
Aug 1, 1994 |
756 |
| Election to close S year under sec. 1368 regulations. |
Kata, Susan C. |
|
Aug 1, 1994 |
1171 |
| RRA changes affecting discharge of indebtedness income. |
Banks, Jim |
Brief Article |
Apr 1, 1994 |
186 |
| TEI proposal to extend the period to make section 936(h) elections. |
|
|
Jul 1, 1992 |
935 |
| Selecting the proper due date for filing an S election. |
Ellentuck, Albert B. |
|
Nov 1, 1991 |
692 |
|
