Browse Stock redemption topic

Taxation subtopic

Articles 1-39 out of 39 article(s) Title Author Type Date Words ESOP stock redemption payment was a deductible dividend. Masnik, Robert H. Jun 1, 2005 1391 Redeeming closely held stock. Schnee, Edward J. Jun 1, 2005 916 Firm-and-fixed-plan rule reaffirmed. Schnee, Edward J. Feb 1, 2005 788 Debt reduction is not a purchase price reduction. Van Leuven, Mary Jun 1, 2004 1038 Avoiding locked-in installment gain on a predeath stock redemption. Ellentuck, Albert B. May 1, 2004 1109 Avoiding the 25% passive gross receipts problem by using a stock redemption to remove excess investments. Ellentuck, Albert B. Dec 1, 2003 1237 15-year amortization for covenant not to compete in redemption acquisition. O'Driscoll, David Aug 1, 2003 723 Identifying tax opportunities on stock received from an estate. Ellentuck, Albert B. Apr 1, 2003 1193 Corporate e-bulletin. Feb 28, 2003 1010 Avoiding locked-in installment gains on predeath stock redemptions. Ellentuck, Albert B. Dec 1, 2002 748 Substantially disproportionate redemptions. Goldberg, Michael J. Feb 1, 2002 676 15-year amortization for covenant payment in connection with redemption. Goldberg, Michael J. Feb 1, 2002 532 Understanding sec. 338 and 338(h)(10) elections. Koppel, Michael D. Dec 1, 2001 1542 Installment reporting for sales of S Corporation stock with a s. 338(h)(10) election. Polsky, Gregg D. Jul 1, 2000 4164 Stock redemption pitfalls. Lebovits, Philip May 1, 1999 509 Deducting noncompetition payments in connection with redemptions. Guyer, Randall W. Sep 1, 1997 768 Tax planning opportunities for distributions of employer securities from qualified retirement plans. Horvath, David S. Sep 1, 1997 675 Why publicly traded partnerships should buy back stock. Willens, Robert Brief Article Jun 1, 1997 189 Shareholder redemption rights and sec. 305. Gillette, Michele R. Jun 1, 1997 905 Noncompete agreement entered into contemporaneously with stock redemption. Luchs, Lorin D. May 1, 1997 544 Consolidated rules for intercompany transfers of member stock. Nelson, Chris Apr 1, 1997 1148 Technical correction clarifies sec. 162(k) limit on stock reacquisition expenses. Diamond, Mark L. Mar 1, 1997 1340 Practical tax planning for sec. 303 stock redemptions. Maloney, David M. Feb 1, 1997 4972 Congress clarifies denial of redemption expenses under sec. 162(k). Gilbreath, Karen Jan 1, 1997 486 Loan fees in LBOs. Willens, Robert Brief Article Jan 1, 1997 208 Valuing AAA in S corporation redemptions. D'Anna, Donald B., Jr. Jul 1, 1996 854 Sourcing of capital losses. May 1, 1996 1346 Small business tax solutions. Bloom, Bryan E. Sep 1, 1995 751 The Seagram's stock redemption plan may not last long. Price, Charles E. Sep 1, 1995 1530 Small business tax solutions. Jamison, Robert W. Jul 1, 1995 705 Deductibility of loan fees in light of conflicting judicial opinions. Carney, Joseph E. Jul 1, 1995 901 Redemption vs. purchase of S stock. Wright, Carol E. Brief Article May 1, 1995 434 New ruling on debt capital deductions. Willens, Robert Brief Article Nov 1, 1994 300 Stock redemptions pursuant to divorce: be careful. Colton, Gary S. Aug 1, 1994 662 Court disallows deduction for stock buyback. Willens, Robert Brief Article Feb 1, 1994 269 IRS applies Sec. 162(k) to deemed stock redemption. Burke, Pamela P. Brief Article Jan 1, 1994 253 Interest expense: new limits on deductions for corporate stock purchases. Biebl, Andrew R. Brief Article Jan 1, 1994 256 Specialized small business investment companies. Fiore, Nicholas Jan 1, 1994 653 Corporate stock redemption: not always black & white. Kozub, Robert M.; West, Jill M. Apr 1, 1992 5199