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Taxation subtopic

Articles 1-29 out of 29 article(s) Title Author Type Date Words Saving taxes in transfers of personal goodwill: sale of a closely held business. Nevius, Alistair M. Dec 1, 2007 584 Reducing BIG for QSub stock. Valdez, Domingo Nov 1, 2004 741 Conversion of C corporation into an LLC. Polakov, Adam Nov 1, 2004 950 Extracting value from closely held corporations. Diamond, Irving F. Apr 1, 2004 2161 Reasonable compensation. Cenker, William J. Nov 1, 2003 638 What is reasonable compensation? Beck, Allen M. Oct 1, 2003 592 Inadequate disclosure of gifts of closely held business interests. Lerman, Jerry L. Apr 1, 2003 931 Avoiding locked-in installment gains on predeath stock redemptions. Ellentuck, Albert B. Dec 1, 2002 748 Employee-owner compensation in C and S corporations. Beck, Allen M. Oct 1, 2002 644 Contribution of appreciated stock. Schnee, Edward J. Sep 1, 2002 506 Automatic tax-year-change procedures modified for C corporations. (Accounting Methods & Periods). Thornton, David A. Sep 1, 2002 1174 Paying for LTC insurance: the C corporation advantage. Bakale, Anthony Aug 1, 2002 1418 Effect of built-in gain on value of closely held stock. Smith, Darlene Pulliam Jan 1, 2002 584 Sale-and-leaseback of real property. Fink, Philip R. May 1, 2001 2767 Suspended PALs from C years could be deducted in S election year. Fiore, Nicholas J. Jan 1, 2001 1311 OK for ex-spouse to get corporate return info. Lynch, Michael Jan 1, 2001 189 TRA 97 is not the only reason to review existing estate plans involving closely held stock. Tiernan, Peter B. Oct 1, 1998 5699 Valuing closely held stock. Schnee, Edward J. Aug 1, 1998 459 Interest on deferral of estate taxes. Rhine, David S. Brief Article May 1, 1998 356 Gifts of closely held business stock may sacrifice future savings. Liguori, Albert W. May 1, 1997 890 Rental activity as a closely held business. Hudson, Boyd D. Jan 1, 1997 575 Closely held C corporations: using deferred compensation to capture the 15% bracket. Duran, Michael W. Apr 1, 1996 1145 Final regulations deem net income from rental to close corporation nonpassive. Ochsenschlager, Thomas P. Brief Article Feb 1, 1996 411 Avoiding PHC income problems. Rozsa, Peter Mar 1, 1995 477 Letter Ruling 9420001: a taxable gift on conversion of preferred stock to common stock. Thompson, James G. Oct 1, 1994 699 Expiration of the Sec. 469 temporary regulations for C corporations. Gratz, Michael Oct 1, 1994 840 Reasonable compensation: auto dealer prevails. Smigelski, G. Todd Dec 1, 1993 1409 Stock gifts and minority discounts. Brief Article Apr 1, 1993 203 The accumulated earnings tax. Fiore, Nicholas J. Mar 1, 1993 527