Browse Liquidation topic

Taxation subtopic

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1-24 out of 24 article(s)

Title	Author	Type	Date	Words
Deferring shareholder gain by distributing installment notes.	Ellentuck, Albert B.		Sep 1, 2009	1395
Check the timing of the check-the-box election.	Harris, Deanna Walton		Jun 1, 2008	2759
Liquidation of an LLC member interest.	Wright, Carol		May 1, 2006	1062
Avoiding the dangers of a liquidation-reincorporation.	Ellentuck, Albert B.		Jan 1, 2006	726
Avoiding the dangers of using liquidation-reincorporation as a planning technique.	Ellentuck, Albert B.		Jan 1, 2004	863
Avoiding tax on liquidating distributions of partnership property through timing of distributions.	Ellentuck, Albert B.		Oct 1, 2003	838
Use of the installment method in liquidations.	Harris, Richard W.		Aug 1, 2002	4003
Avoid taxes in liquidation.	Zipp, Alan S.		May 1, 2001	3224
"Pension" payments made by dissolved corporation in satisfaction of shareholder's alimony obligations were not deductible.	Fiore, Nicholas J.		May 1, 2001	1131
Applying the rules governing distributions of marketable securities.	Ellentuck, Albert B.		Jun 1, 2000	1194
Avoiding the PFIC web when liquidating a non-QEF.	Mach, Joseph		May 1, 2000	1483
Selling vs. liquidating a partnership interest.	Ellentuck, Albert B.		Jun 1, 1999	1146
Recent private letter rulings prove partial liquidations are alive and well.	Bloom, Gilbert D.		May 1, 1999	2582
Tax and accounting aspects of liquidating a partner's interest.	Means, Kathryn M.		May 1, 1999	7637
Discounts for built-in gains.	Schuster, Randi A.		May 1, 1999	595
Precontribution gain on a partnership's technical termination.	Ellentuck, Albert B.		Feb 1, 1999	1083
Deducting your loss on winding up a purchased subsidiary: a lost cause?	Rainey, Steven K.		Jan 1, 1998	7132
Using an installment sale to defer shareholder gain on a liquidation.	Ellentuck, Albert B.		Sep 1, 1997	1006
President's liquidation tax on C to S conversions.	Sobol, Horacio E.	Brief Article	Apr 1, 1997	362
New S corporation law opens pitfalls for unwary.	Payne, Jay M.		Apr 1, 1997	441
"Going out of business:" final tax returns and collecting taxes due.	Shear, Jeffrey		Feb 1, 1995	1879
Withdrawal from a partnership after Rev. Rul. 93-80.	Serell, Valerie A.		May 1, 1994	598
Deductible payments to departing partners - the RRA and its impact on LLCs.	Rocheleau, Dean A.		Dec 1, 1993	1466
Partial liquidations.	Burge, Marianne		May 1, 1990	379

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