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Articles 1-65 out of 65 article(s) Title Author Type Date Words A More Competitive Location For Holding Companies. Harger, Judith Sep 9, 2009 1564 Third party's activities create nexus. Wells, Jean T. May 1, 2009 739 Final unified loss rule published. Huck, Martin Jan 1, 2009 1854 New expatriation tax rules enacted. Sherr, Eileen Reichenberg Aug 1, 2008 557 IRS issues final "Killer B" regs. Nevius, Alistair M. Aug 1, 2008 353 Final regs. on consolidated group liquidations. Schwartzman, Randy A.; Anderson, Kevin D. May 1, 2008 1620 Planning for the currency gap in dispositions of foreign subsidiaries. Arndt, Christopher Apr 1, 2006 1217 Liquidating a controlled C corporation subsidiary. Ellentuck, Albert B. Apr 1, 2006 595 Are the loss disallowance final regs. the final word? Parker, Carrie Jul 1, 2005 1072 Often-overlooked stock basis adjustments. Michalowski, John Jul 1, 2005 1047 IRS guidance for post-reorganization QSub terminations. Borczak, Barbara S. Nov 1, 2004 850 Parent's president and chairman not liable for subsidiary's payroll tax. O'Driscoll, David Sep 1, 2004 885 Illinois' "wheel of unity" doctrine. Margner, L. James May 1, 2004 715 QSub checklist. Jan 1, 2004 2905 In the Supreme Court of United States: Unisys Corporation, Petitioner, v. Pennsylvania Board of Finance and Revenue, Respondent. On Petition for a Writ of Certiorari to the Supreme Court of Pennsylvania: Brief of Tax Executives Institute, Inc. as amicus curiae in support of petitioner. Jul 1, 2003 5710 Massachusetts Supreme Court decides for Sherwin-Williams. (Financial News). Jan 1, 2003 320 Significant interpretation of treaty LOB provision. Smith, Annette B. Jul 1, 2002 1292 Acquisitions by S corporations - -beware the QSub election. Smith, Annette B. Jul 1, 2002 1472 Rite Aid precipitates issuance of prop. and temp. regs. Hayes, Thomas Jun 1, 2002 1669 Is a subsidiary in your future? Companies can benefit from important tax advantages and liability protections. Myers, Randy Jun 1, 2002 3713 "Check-the-box" and QSub guidance provide structuring opportunities. Packard, Pamela May 1, 2002 781 Swap recharacterized for lack of business purpose. Ciesar, William W. Nov 1, 2000 632 Final Qsub regs. Schwartzman, Randy A. May 1, 2000 3419 Business planning with Qsubs. Yerian, Alane L. Aug 1, 1999 1159 The benefits and burdens of QSubs. Karlinsky, Stewart S. Jul 1, 1999 4779 Much ado about "nothings". Olson, Jennifer L. Jul 1, 1999 6416 QSSS prop. regs. Schwartzman, Randy Feb 1, 1999 900 Deducting your loss on winding up a purchased subsidiary: a lost cause? Rainey, Steven K. Jan 1, 1998 7132 Short tax year depreciation and subsidiaries. Campbell, Geoffrey W. Oct 1, 1997 586 Sourcing of losses on foreign subsidiary stock sales. Goodman, Mark E. Sep 1, 1997 1154 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 Affiliated group members may elect S status under the SBJPA. MacDonough, Laura Brief Article Jan 1, 1997 412 Tax planning after the Small Business Job Protection Act. Herskovitz, Donald L. Panel Discussion Jan 1, 1997 4899 Investment-adjustment regulations may significantly affect 1995 and later years' E & P determinations. Cordonnier, Andrew W. Nov 1, 1996 1789 Avoiding parent-subsidiary controlled group status. Ellentuck, Albert B. Sep 1, 1996 1286 Tax planning for disposition of worthless subsidiaries. Boyer, Mark W. Jul 1, 1996 1088 UBIT consequences of certain passive income from subsidiaries. Mackay, Jim Brief Article Apr 1, 1996 289 U.S. subsidiaries are paying more taxes. Brief Article Jan 1, 1996 394 Captive insurance arrangements limited, not eliminated. Owens, Kevin Jan 1, 1996 731 Now what? Collateral consequences of transfer pricing adjustments. Lewis, Patricia Gimbel Jul 1, 1995 4809 Effective date for new investment adjustment rules may yield some surprises. Hennessey, Kevin Apr 1, 1995 543 New consolidated investment adjustment rules may have significant effect on certain corporate acquisitions. Yates, Dick Apr 1, 1995 594 Responding to the new subsidiary investment and earnings and profits consolidated return regulations. Bean, Robert L. Mar 1, 1995 3706 Earnings stripping and foreign-owned controlled groups. Vitola, Paul J., Jr. Jul 1, 1994 735 Sec. 304: IRS reconsiders "foreign subsidiary stock transfer" rulings. Andrews, Jim Jul 1, 1994 788 1994 Letter Ruling revokes a 1981 Letter Ruling. Lombardo, Mario E. Jun 1, 1994 752 Off-shore investments by tax-exempts. Kalick, Laura Brief Article Apr 1, 1994 326 Other properties received in a stock spinoff. Bresciani, Mary Ellen Mar 1, 1994 473 How to avoid UBIT from a controlled subsidiary. Boyce, Marc Brief Article Feb 1, 1994 146 Proposed consolidated regulations pose trap for unwary. Rosen, Robert M. Jan 1, 1994 387 Proposed investment adjustment regulations. Nitschke, David F. Nov 1, 1993 4721 S corporation current developments: S corporation eligibility and elections, operations, procedural changes and reorganizations. Karlinsky, Stewart S. Oct 1, 1993 4696 OBRA and court ruling: trouble for thrift buyers. Oct 1, 1993 558 S corporations' practical alternatives to a sec. 355 spin-off. Kuyath, Ron Sep 1, 1993 868 Municipal bond interest - not exempt. Layne, Scott M. Feb 1, 1993 969 Rev. proc. 92-70: form 5471 filing procedure for dormant subsidiaries. Brief Article Sep 1, 1992 268 Loss on disposition of stock disallowed unless statement is filed. Pellervo, Patricia W. Jul 1, 1992 935 The loss disallowance rule - round three; is this the final chapter? Choate, Gary M. May 1, 1992 5274 Reconsolidation of subsidiary corporations; waiver of the 60-month waiting period. Kramer, Sandra S. Apr 1, 1992 6385 Implications of charging interest on intercompany advances received from foreign parent companies. Polchow, Kevin Mar 1, 1992 1343 Finance sub treated as conduit. Dionne, Marylouise Dec 1, 1991 347 Comments on proposal to exempt dormant subsidiaries from Form 5471 filing requirement. Nov 1, 1991 595 Proposed section 6038A regulations: new recordkeeping, information reporting, record production, and translation requirements with respect to transactions between a foreign-owned U.S. corporation and its foreign related parties. Cole, Robert T. Jan 1, 1991 9290 Think twice before selling that subsidiary: without proper planning, the new IRS regulations could prevent taking deductions for a loss. Yates, Dick Jun 1, 1990 2965

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