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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Distressed S corporations: tax issues involved in restructuring. |
Karlinsky, Stewart S.; Province, R. Chris |
|
Apr 1, 2009 |
1920 |
| New continuity-of-interest regs. expand definition of qualifying stock recipients in a reorg. |
Eve, Theresa; Gruidl, Nick; Greenblum, Ariel |
|
Apr 1, 2009 |
1299 |
| Proposed regs. provide model for stock basis recovery and identification. |
Nevius, Alistair M. |
|
Apr 1, 2009 |
382 |
| Regulations eliminate "hot stock" rule for certain reorgs. |
Nevius, Alistair M. |
|
Mar 1, 2009 |
387 |
| Update on determinations of target stock basis in B reorgs. |
Petkov, Blagovest L.; Gareau, Matthew E.; Schneider, Mark A. |
|
Mar 1, 2009 |
1540 |
| Corporate Restructures And Takeovers - CGT Changes. |
Norman, Peter |
|
Dec 19, 2008 |
990 |
| Letter ruling reaffirms favorable treatment for sale of charter. |
Reinbold, Melissa A.; Sanders, Jennifer M. |
|
Sep 1, 2008 |
1168 |
| IRS clarifies application of the step-transaction doctrine. |
Thornton, David A. |
|
Sep 1, 2008 |
2017 |
| IRS issues final "Killer B" regs. |
Nevius, Alistair M. |
|
Aug 1, 2008 |
353 |
| The "substantially all" requirement: a momentary concept. |
Cohen, Gabriel |
|
Jul 1, 2008 |
1093 |
| F reorg. of an S Corp. may require a new EIN. |
Ley, Olivia; Haksar, Jayant |
|
Jul 1, 2008 |
975 |
| Check the timing of the check-the-box election. |
Harris, Deanna Walton |
|
Jun 1, 2008 |
2759 |
| IRS examines treatment of restructuring costs. |
Staley, Jessica M. |
|
May 1, 2008 |
637 |
| Restricted stock in acquisitions: IRS provides much-needed guidance. |
Beadle, Nate |
|
Apr 1, 2008 |
2375 |
| Rationalizing the taxation of reorganizations and other corporate acquisitions. |
Schlunk, Herwig J. |
|
Jun 22, 2007 |
22593 |
| Measuring COI under the binding contract rules. |
Thornton, David A. |
|
Sep 1, 2006 |
1861 |
| Selling a company tax-free. |
Presogna, Jeffrey J. |
|
Sep 1, 2006 |
695 |
| Regulations offer flexibility in meeting COI requirement. |
D'Angelo, Maryann |
|
Jul 1, 2006 |
997 |
| Statutory mergers. |
Schwartzman, Randy A. |
|
May 1, 2006 |
2647 |
| Basis of shares received in a reorganization. |
Clifton, Diane |
|
May 1, 2006 |
1024 |
| Times Mirror - a reflection of the past. |
Gruidi, Nick |
|
Apr 1, 2006 |
1087 |
| Expansion of A reorg. provisions. |
Schwartzman, Randy A. |
|
May 1, 2005 |
1301 |
| New regulations would permit cross-border "A" reorganizations for the first time in 70 years. |
Giles, John J. |
|
Jan 1, 2005 |
7986 |
| Tax Update on Spin-out Activities. |
|
|
Dec 14, 2004 |
572 |
| Conversion of C corporation into an LLC. |
Polakov, Adam |
|
Nov 1, 2004 |
950 |
| IRS guidance for post-reorganization QSub terminations. |
Borczak, Barbara S. |
|
Nov 1, 2004 |
850 |
| Current developments. |
Burton, Hughlene A. |
|
Oct 1, 2004 |
4322 |
| New rules for qualifying a transaction as a statutory merger or consolidation under section 368(a)(1)(A) of the Internal Revenue Code. |
Fienberg, Jeffrey B. |
|
Oct 1, 2004 |
4029 |
| Basis studies are given red flags Revenue Procedure 81-70: past, present and future. |
Keppler, Juliane Laura |
|
Jul 1, 2004 |
2369 |
| Daily Tax Update: IRS and Treasury Expand Regulations Governing Transfers Of Assets Or Stock After Reorganizations. |
|
|
Mar 2, 2004 |
716 |
| Tax Treatment of Reorganization Costs. |
Silverman, Mark J.; Weinstein, Andrew J. |
|
Jan 22, 2004 |
6046 |
| Avoiding the dangers of using liquidation-reincorporation as a planning technique. |
Ellentuck, Albert B. |
|
Jan 1, 2004 |
863 |
| Sec. 338(h)(10) Temp. Regs. and the step-transaction doctrine. |
Koppel, Michael D. |
|
Dec 1, 2003 |
1060 |
| Current developments. |
Burton, Hughlene |
|
Oct 1, 2003 |
3136 |
| Taxation of pending claims: how to handle liabilities when selling or restructuring a business. |
Maples, Larry |
|
May 1, 2003 |
3840 |
| Using A and C reorganizations in restructurings. |
Walkauskas, Gregory W. |
|
Oct 1, 2002 |
6027 |
| IRS ruling interprets reorganization definition. |
Sair, Edward A. |
|
Mar 1, 2002 |
1100 |
| Certain mergers involving disregarded entities qualify as a reorganizations. |
Goldberg, Michael J. |
|
Feb 1, 2002 |
548 |
| 231. Tax Authorities Relax Reorganisation Requirements. |
Strasse, Marie Curie |
|
Jul 20, 2001 |
863 |
| Acquisition of holding company assets by less-than-80 percent-owned subsidiary should satisfy COBE requirement. |
Madden, David |
|
Jun 1, 2001 |
864 |
| Final sec. 338 regs. on solely-for-voting-stock requirement. |
Madden, David |
|
Jun 1, 2001 |
1390 |
| Prop. regs. on the domestication of foreign corporations. |
Ruiz de la Cuesta, Alexjandro |
|
Feb 1, 2001 |
981 |
| IRS Finalizes COI Regs. |
Weinberger, Mark |
|
Jan 1, 2001 |
1318 |
| Merger Undertaken to Qualify for S Election Qualifies as F Reorganization. |
Weinberger, Mark |
|
Jan 1, 2001 |
394 |
| Letter ruling consistent with regs. repealing Bausch & Lomb doctrine. |
Ciesar, William W. |
|
Nov 1, 2000 |
313 |
| Distinctions between state law mergers and tax-free reorganizations. |
Harrison, Erich C. |
|
May 1, 2000 |
686 |
| Stock repurchase plans and COI. |
Luchs, Lorin D. |
|
May 1, 2000 |
875 |
| Using recapitalization to transfer voting control to younger shareholders. |
Ellentuck, Albert B. |
|
May 1, 2000 |
1368 |
| Representations required under new continuity regulations. |
Panitch, Irwin B. |
|
Nov 1, 1999 |
389 |
| Secs. 338 and 1060 prop. regs. |
Panitch, Irwin B. |
|
Nov 1, 1999 |
918 |
| Retainer fees not deductible when applied to acquisition costs. |
Sargent, Amy |
|
Nov 1, 1999 |
303 |
| IRS abandons Bausch & Lomb doctrine. |
Koski, Timothy R. |
|
Oct 1, 1999 |
1114 |
| C reorgs. with preexisting ownership of target stock. |
Panoutsos, Louis A. |
|
Sep 1, 1999 |
762 |
| Control requirement in divisive "D" reorganizations. |
Luchs, Lorin D. |
|
May 1, 1999 |
824 |
| Dividend distribution prior to an F reorganization. |
Luchs, Lorin D. |
|
May 1, 1999 |
617 |
| Continuity of interest and continuity of business enterprise. |
Herskovitz, Donald L. |
|
Mar 1, 1999 |
763 |
| QSSS prop. regs. |
Schwartzman, Randy |
|
Feb 1, 1999 |
900 |
| Ensuring capital gain treatment for boot received in a reorganization. |
Ellentuck, Albert B. |
|
Jan 1, 1999 |
1094 |
| New COSI rules pose problems for S corporations. |
White, George |
|
Nov 1, 1998 |
710 |
| Return-of-capital distributions in mutual thrift stock conversions. |
Thornton, David A. |
|
Sep 1, 1998 |
1653 |
| Securities exchanges incident to B reorgs. |
Eisenberg, Andrew M. |
|
Jun 1, 1998 |
1041 |
| TRA '97 and Sec. 355. |
Geracimos, John |
|
Jun 1, 1998 |
653 |
| Demise of Morris Trust transactions yields new planning opportunities. |
Guida, Thomas A. |
|
May 1, 1998 |
1317 |
| Sec. 357(c) and single-member LLCs or QSSSs. |
Luchs, Lorin D. |
Brief Article |
May 1, 1998 |
549 |
| Changes in corporate organizations and reorganizations under TRA '97. |
Hitter, Jonathan C. |
|
Dec 1, 1997 |
844 |
| Small business tax solutions. |
Bloom, Bryan E. |
|
Jul 1, 1997 |
802 |
| Getting back to basics - proposed continuity regulations. |
Prettyman, James H. |
|
Jul 1, 1997 |
981 |
| State tax implications of the expanded sec. 338(h)(10) election. |
Prebut, David S. |
|
Jul 1, 1997 |
1387 |
| Changing the tax consequences of Morris Trust transactions. |
Rini, Donnell |
|
Jun 1, 1997 |
772 |
| How to beat Rev. Rul. 68-55. |
Bailine, Richard W. |
|
Jun 1, 1997 |
561 |
| IRS position on restoration of deferred intercompany items. |
Hering, David |
|
Jun 1, 1997 |
518 |
| Transactions subsequent to a "B" reorganization. |
Bloom, Gilbert D. |
|
Jun 1, 1997 |
1606 |
| Proposed section 368 regulations (remote continuity-of-interest doctrine). (Tax Executive Institute's comments submitted to IRS on April 30, 1997). |
|
|
May 1, 1997 |
3387 |
| Proposed change to continuity-of-shareholder-interest requirement in acquisitive reorganizations. |
Luchs, Lorin D. |
|
May 1, 1997 |
583 |
| IRS is rethinking its position on sec. 1031 followed by a corporate reorganization. |
Zachariah, Allan J. |
|
May 1, 1997 |
815 |
| Transfer of encumbered property to corporation can have negative tax consequences. |
Hudson, Boyd D. |
|
May 1, 1997 |
553 |
| New S corporation law opens pitfalls for unwary. |
Payne, Jay M. |
|
Apr 1, 1997 |
441 |
| INDOPCO and the tax treatment of reorganization costs. |
Weinstein, Andrew J. |
|
Jan 1, 1997 |
10048 |
| Small business tax solutions. |
Bloom, Bryan E. |
|
Nov 1, 1996 |
784 |
| IRS seeks to expand extraordinary dividend rules. |
Willens, Robert |
Brief Article |
Sep 1, 1996 |
358 |
| Rev. Proc. 96-30 provides guidance on sec. 355 business purpose. |
Panoutsos, Louis A. |
|
Sep 1, 1996 |
1619 |
| Spinoffs and mergers. |
Willens, Robert |
Brief Article |
Aug 1, 1996 |
288 |
| Busting a "B": why and how, Letter Ruling 9508009. |
Bloom, Gilbert D. |
|
Jun 1, 1996 |
732 |
| Final consolidated zero-basis regulations fix part (but not all) of the problem. |
Bailine, Richard W. |
|
Jun 1, 1996 |
795 |
| Acquisition-related compensation not capitalized under INDOPCO. |
Conjura, Carol |
|
Jun 1, 1996 |
900 |
| Surprise built-in gains taxes. |
Person, Stanley |
Brief Article |
Feb 1, 1996 |
342 |
| Small business tax solutions. |
Jamison, Robert W. |
|
Feb 1, 1996 |
729 |
| Target stock acquired in anticipation of merger counts toward the continuity-of-interest requirement for subsequent nontaxable reorganization. |
Wang, C.Y. |
|
Jan 1, 1996 |
476 |
| Continuity-of-interest requirement not affected by partnership's distribution of stock received in reorganization. |
Wang, C.Y. |
Brief Article |
Jan 1, 1996 |
396 |
| Corporate and partnership formations involving underwritings. |
Willens, Robert |
Brief Article |
Nov 1, 1995 |
272 |
| Cooper's novel splitoff. |
Willens, Robert |
Brief Article |
Jul 1, 1995 |
291 |
| Incorporations and reorganizations involving qualified small business stock. |
Bailine, Richard W. |
|
Jun 1, 1995 |
1062 |
| Small business tax solutions. |
Bloom, Bryan E. |
|
May 1, 1995 |
845 |
| Seagram and Dupont: exploring continuity. |
Willens, Robert |
Brief Article |
May 1, 1995 |
266 |
| 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 |
| Beware of "excess" liabilities in type A reorganizations. |
Silvestri, Edith E. |
|
May 1, 1995 |
638 |
| New consolidated investment adjustment rules may have significant effect on certain corporate acquisitions. |
Yates, Dick |
|
Apr 1, 1995 |
594 |
| Deductibility of legal expenses in corporate reorganizations. |
Crum, Cynthia A. |
|
Oct 1, 1994 |
1626 |
| S corporation current developments: S corporation eligibility and elections, operations, reorganizations and proposed legislation. |
Burton, Hughlene A. |
|
Oct 1, 1994 |
5974 |
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