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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Salaries a big offset. |
Navani, Vinay S. |
|
Nov 1, 2009 |
691 |
| Current developments in S corporations. |
Karlinsky, Stewart S.; Burton, Hughlene |
|
Oct 1, 2009 |
5557 |
| Creative ways of achieving grantor trust status. |
Day, Sally E. |
|
Sep 1, 2009 |
2259 |
| 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 |
| Recent amendment to sec. 1374 provides limited opportunity for S corps. |
Harris, Deanna Walton; Kugler, Paul |
|
Jun 1, 2009 |
2731 |
| Looking through the QSub election. |
Matejcak, Peter R. |
|
May 1, 2009 |
557 |
| Economic outlay revisited. |
Porcaro, Greg; Burton, Hughlene A. |
|
May 1, 2009 |
5244 |
| Capital contributions increase stock, not loan basis. |
Reichert, Charles J. |
|
Apr 1, 2009 |
710 |
| Distressed S corporations: tax issues involved in restructuring. |
Karlinsky, Stewart S.; Province, R. Chris |
|
Apr 1, 2009 |
1920 |
| S corporation tax year rules. |
Ellentuck, Albert B. |
|
Apr 1, 2009 |
1252 |
| IRS issues guidance on Sec. 382 for corporations in the capital purchase program. |
Levy, Marc D. |
|
Jan 1, 2009 |
611 |
| Final Sec. 1367 Regs. address open account debt between S Corps. and their shareholders. |
MacDonough, Laura |
|
Jan 1, 2009 |
1096 |
| Allocating passthrough items to S corporation shareholders. |
Ellentuck, Albert B. |
|
Dec 1, 2008 |
1205 |
| Massachusetts to require withholding by partnerships, LLCs, "S" corporations, and certain estates and trusts. |
|
|
Nov 7, 2008 |
954 |
| Current developments in S corporations. |
Burton, Hughlene A.; Karlinsky, Stewart S. |
|
Nov 1, 2008 |
8511 |
| Guidance on S corporation life insurance premiums raises questions. |
Walsh, Kevin J. |
|
Nov 1, 2008 |
955 |
| S corporation shareholder loans: a cautionary tale. |
Jacobs, Harriet |
|
Oct 1, 2008 |
872 |
| S corporation sale of assets followed by a liquidation. |
Wienclaw, James J. |
|
Oct 1, 2008 |
1639 |
| Current developments in S corporations. |
Karlinsky, Stewart S.; Burton, Hughlene A. |
|
Oct 1, 2008 |
5861 |
| S corporations. |
|
|
Aug 1, 2008 |
1721 |
| F reorg. of an S Corp. may require a new EIN. |
Ley, Olivia; Haksar, Jayant |
|
Jul 1, 2008 |
975 |
| Traps for the unwary: rollovers and the Sec. 338 election. |
Hoffenberg, Mark; Yeadon, Alexandra |
|
Jun 1, 2008 |
1611 |
| IRS offers opportunity for 2% shareholders of S corp. |
Kegerreis, Angela |
|
May 1, 2008 |
585 |
| Contested buyout doesn't bar gain. |
Thomas, Bob; Pulliam, Darlene |
|
May 1, 2008 |
444 |
| A healthy deduction for 2% shareholders. |
Nevius, Alistair M. |
|
May 1, 2008 |
643 |
| Compensation issues for self-employed S corp. owners. |
Hwang, Angela L.J.; McGorey, Rosemary |
|
May 1, 2008 |
1842 |
| Understanding the tax consequences of liquidation to an S shareholder. |
Ellentuck, Albert B. |
|
Apr 1, 2008 |
2416 |
| S Corporations' charitable contributions of appreciated property and shareholders' adjusted basis in S stock. |
Karlinsky, Stewart S.; Brown, Steven J. |
|
Mar 1, 2008 |
784 |
| IRS simplifies late filing relief. |
Nevius, Alistair M. |
|
Jan 1, 2008 |
576 |
| S corporation update: the business entity continues to grow in popularity but requires attention to its P's and Q's. |
Godfrey, Howard |
|
Apr 1, 2007 |
2538 |
| Personal loan guarantee not basis. |
Reichert, Charles J. |
|
Mar 1, 2007 |
625 |
| Current developments. |
Wright, Kathleen J.D. |
|
Nov 1, 2006 |
4733 |
| When payments to an S corporation don't create basis. |
Brown, Michael H. |
|
Nov 1, 2006 |
410 |
| Interest on overpayments by S corporations. |
Metrejean, Cheryl T. |
|
Nov 1, 2006 |
636 |
| Health insurance for S corp. shareholders. |
Ziegler, Raymond J. |
|
Oct 1, 2006 |
510 |
| Taking advantage of a corporation's early losses by electing S status. |
Ellentuck, Albert B. |
|
Aug 1, 2006 |
1013 |
| Advances to S corporations. |
Schnee, Edward J. |
|
Mar 1, 2006 |
561 |
| Deducting S corporation losses. |
Nash, Claire Y. |
|
Mar 1, 2006 |
745 |
| Comparing an S stock sale to an asset sale. |
Ellentuck, Albert B. |
|
Dec 1, 2005 |
698 |
| S corp. salary limits. |
Hawn, Sherry B. |
|
Nov 1, 2005 |
822 |
| Current developments (Part II: this two-part article discusses recent legislation, cases, rulings, regulations and other developments in the S corporation area. Part II focuses on operational issues, including built-in gains, loss limits, Social Security, bankruptcy and reorganizations.). |
Karlinsky, Stewart S. |
|
Nov 1, 2005 |
4259 |
| Reasonable compensation and SE taxes. |
Hritz, Steven R. |
|
Oct 1, 2005 |
973 |
| Current developments. |
Karlinsky, Stewart S. |
|
Oct 1, 2005 |
5736 |
| ESBTs: perhaps more advantages than disadvantages. |
Day, Sally E. |
|
Sep 1, 2005 |
1640 |
| Applying the estate freeze special valuation rules to S corporations. |
Ellentuck, Albert B. |
|
Aug 1, 2005 |
874 |
| Does bankruptcy terminate S corp status? |
Reichert, Charles J. |
|
Apr 1, 2005 |
626 |
| S status survives bankruptcy. |
O'Driscoll, David |
|
Jan 1, 2005 |
757 |
| 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 |
| Avoid the tax trap when repaying shareholder loans: careful planning can shield recognition of gain on loan repayment. |
Howell, Brian K. |
|
Nov 1, 2004 |
1488 |
| Current developments. |
Burton, Hughlene A. |
|
Oct 1, 2004 |
4322 |
| ESOPs and S Corporations. |
|
|
Aug 1, 2004 |
1941 |
| Shareholder guarantee to S corporation creditors doesn't increase basis. |
Nash, Claire Y. |
|
Aug 1, 2004 |
820 |
| Daily Tax Update: Treasury and IRS Issue Proposed Regulations on Adjustments to Net Unrealized Built-In Gain of S Corporations. |
|
|
Jun 25, 2004 |
1057 |
| S shareholder loan basis. |
Schwartzman, Randy |
|
May 1, 2004 |
943 |
| Renewed focus on S Corp. officer compensation. |
|
|
May 1, 2004 |
1791 |
| S Corp. can deduct cost of private jet use. |
Seguin, Philip |
|
Apr 1, 2004 |
941 |
| SESOP may repurchase stock distributed in IRA rollover. |
O'Driscoll, David |
|
Apr 1, 2004 |
344 |
| Different redemption rights did not create second class of stock. |
Gould, Michael R. |
|
Feb 1, 2004 |
609 |
| Failure to satisfy all-events test denies S corp. deductions. |
Buchbinder, Elizabeth |
|
Jan 1, 2004 |
971 |
| QSub checklist. |
|
|
Jan 1, 2004 |
2905 |
| Certain partners and S corp. shareholders can spread income from short tax year. |
Herndon, Diane |
|
Jan 1, 2004 |
906 |
| Avoiding the 25% passive gross receipts problem by using a stock redemption to remove excess investments. |
Ellentuck, Albert B. |
|
Dec 1, 2003 |
1237 |
| Tax year change relief: new election allows four-year spread for bunched income. |
Josephs, Stuart R. |
|
Dec 1, 2003 |
943 |
| The LLC envelope. |
Evans, F. Owen, III; Hyland, William J., Jr. |
|
Dec 1, 2003 |
4333 |
| Bankruptcy and S corporation pass-through. |
Schnee, Edward J. |
|
Nov 1, 2003 |
646 |
| Current developments, part II. |
Burton, Hughlene A. |
|
Nov 1, 2003 |
4240 |
| What is reasonable compensation? |
Beck, Allen M. |
|
Oct 1, 2003 |
592 |
| Current developments. |
Burton, Hughlene |
|
Oct 1, 2003 |
3136 |
| Pass-through entities' tax payments for nonresident owners: ensuring that nonresidents pay their share. |
Laffie, Lesli S. |
|
Oct 1, 2003 |
412 |
| Prompt Action Required to Avoid Overwithholding for New York Nonresident Partners. |
|
|
Sep 8, 2003 |
737 |
| Prompt Action Required to Avoid Overwithholding for New York Nonresident Partners. |
|
|
Sep 5, 2003 |
737 |
| Abusive SESOPs. |
Laffie, Lesli S. |
|
Sep 1, 2003 |
306 |
| Plan distributions from SESOPs. |
O'Connell, Frank J., Jr. |
|
Sep 1, 2003 |
439 |
| Avoiding S corporation tax on investment income. |
O'Connell, Frank J., Jr. |
|
Sep 1, 2003 |
726 |
| S corporation elections guide. |
Orbach, Kenneth N. |
|
Sep 1, 2003 |
2107 |
| 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 |
| S corporation's treatment of employee-shareholder fringe benefits. |
Ellentuck, Albert B. |
|
May 1, 2003 |
763 |
| ESOP ownership of S corporations: good use or bad abuse? . |
Lerman, Jerry L. |
|
Apr 1, 2003 |
768 |
| Massachusetts uses LLP structure to avoid MBT problems. (State & Local Taxes). |
Lerman, Jerry L. |
|
Apr 1, 2003 |
718 |
| Trust's payments to S corporation for personal services not act of self-dealing. |
Kautter, David J. |
|
Jan 1, 2003 |
404 |
| Incorrectly deducted S losses affect basis computation. |
Courtney, Marietta |
|
Dec 1, 2002 |
368 |
| IRS approves use of S corporation suspended losses in reorganization. |
Romanelli, Russell L. |
|
Nov 1, 2002 |
617 |
| Employee-owner compensation in C and S corporations. |
Beck, Allen M. |
|
Oct 1, 2002 |
644 |
| Current developments. |
Burton, Hughlene |
|
Oct 1, 2002 |
2526 |
| S corporation conversion doesn't trigger LIFO recapture. |
Friske, Karyn Bybee |
|
Sep 1, 2002 |
722 |
| New ESBT rules receive mixed reviews. |
Holets, David J. |
|
Sep 1, 2002 |
1294 |
| Recapture of LIFO reserve. |
Schuth, Michael R. |
|
Sep 1, 2002 |
896 |
| S corporation suspended losses allowed against C corporation basis following merger.. |
Miller, Louis J. |
|
Sep 1, 2002 |
954 |
| Applying for a fiscal year under Sec. 444 when an S election is made. |
Ellentuck, Albert B. |
|
Aug 1, 2002 |
1140 |
| "Check-the-box" and QSub guidance provide structuring opportunities. |
Packard, Pamela |
|
May 1, 2002 |
781 |
| Structuring debt basis in an S corporation. |
Packard, Pamela |
|
May 1, 2002 |
983 |
| PALs carried forward from C to S Corporation. |
Lerman, Jerry L. |
|
Apr 1, 2002 |
399 |
| Sec. 338(h)(10) checklist. |
Hyman, Marc A. |
|
Mar 1, 2002 |
9326 |
| Questions to the tax desk. |
|
Brief Article |
Feb 1, 2002 |
441 |
| S shareholder loans: potential tax trap. |
Goldberg, Michael J. |
|
Feb 1, 2002 |
1230 |
| S shareholders cannot increase bases using corporate debt. |
Kautter, David J. |
|
Jan 1, 2002 |
557 |
| Computing capital gains on sales of partnership and S corp. interests. |
Tillinger, Janet W. |
|
Jan 1, 2002 |
7867 |
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