Browse Extinguishment of debts topic

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Articles 1-57 out of 57 article(s) Title Author Type Date Words IRS clarifies when debt instruments are publicly traded. Jimenez, Julio Jan 1, 2013 1242 Receipt of form 1099-C may not signal taxable COD income. Bartlett, Victoria R. Dec 1, 2012 620 Taxing the transfer of debts between debtors and creditors. Schnee, Edward J.; Seago, W. Eugene Jul 1, 2012 6874 Regs. issued on transfers of partnership interest to satisfy partnership debt. Nevius, Alistair M. Jan 1, 2012 329 Rules issued on income deferral of canceled debt. Nevius, Alistair M. Oct 1, 2010 575 Suspension of applicable high-yield discount obligation regime for 2010. O'Connell, Frank J., Jr. Sep 1, 2010 1163 Direct ownership not required to exclude COD income on QRPBI. May 1, 2010 485 Regs finalized on S corp COD exclusion. Feb 1, 2010 410 Regulations: final Regs. issued on S Corp. DOI income exclusion and tax attributes. Nevius, Alistair M. Jan 1, 2010 772 Tax consequences of mortgage discharge. Smith, Michael M.; Ariail, Donald L.; Evans, Michael Nov 1, 2009 3309 Cancellation-of-indebtedness income and transactional accounting. Zelenak, Lawrence A. Sep 22, 2009 23616 Should a company elect to defer cancellation of debt? Cohen, Gabriel Jul 1, 2009 1248 Debt forgiveness taxed. Mannino, Laura Lee Jul 1, 2008 465 Dispositions of property in satisfaction of debt. Mihelich, Michael J. Oct 1, 2004 824 Corporate cancellation of indebtedness income and the debt-equity distinction. Pratt, Katherine Sep 22, 2004 27607 Repayments of business debt after business ceases. Norman, John M. Sep 1, 2004 3335 Debt reduction is not a purchase price reduction. Van Leuven, Mary Jun 1, 2004 1038 SCIN between family members is bona fide transaction. Quinn, Tina Aug 1, 2003 716 Cancellation of accrued, but unpaid, interest on intercorporate debt. Smith, Annette B. Jul 1, 2003 1617 Ninth Circuit reverses Tax Court on timing of DOI income. Madden, David Jun 1, 2003 923 Repayment of COD income allows for refund claim. Laffie, Lesli S. Oct 1, 2002 724 Entity selection revisited: will Gitlitz provide continuing vitality for S corporations? Behrenfeld, Craig E. Jun 1, 2001 3092 Sup. Ct. to decide whether COD income increases basis. Briskin, Robert A. Sep 1, 2000 4524 Calculating the value of insolvency. Conley, Mark Jun 1, 2000 1405 Cancellation of nonrecourse debt. Apr 1, 2000 541 Calculating insolvency. Schnee, Edward J. Apr 1, 2000 552 Service rules attribute reduction under Sec. 108(b) on a consolidated basis. Sair, Ed Mar 1, 2000 855 No S corp. basis for excluded DOI income. Rouleau, Michael L. Aug 1, 1999 739 Cancellation of debt as a gift. Schnee, Edward J. Jul 1, 1999 610 IRS finalizes regs. on basis reduction on excluded DOI income. Scott, Leigh Mar 1, 1999 1319 Contingent debt taken into account in determining insolvency. Mortenson, Paul Mar 1, 1999 701 Subchapter S and COD income: a taxpayer defeat. Josephs, Stuart R. Brief Article May 1, 1998 532 Subchapter S and COD income: a taxpayer victory. Orbach, Kenneth N. Sep 1, 1997 1270 Basis reduction due to discharge of indebtedness: proposed regs. Liquerman, Robert Jun 1, 1997 1388 Applying the sec. 108(c) basis adjustment election to foreclosures. Greene, Richard L. Jan 1, 1997 4296 The sec. 108(c)(3)(C) election: clarification and amplification. Dudzinsky, Robert J. Sep 1, 1996 1230 Consider disposing of depreciable real property or making a sec. 108(c)(3)(C) election in the same year that debt is discharged. Dudzinsky, Robert J. May 1, 1996 640 COD in insolvent member of affiliated group does not affect tax attributes of other members. Price, Richard G. Aug 1, 1995 977 Advising the noncorporate debtor through foreclosure: possibilities for eliminating capital gains in Chapter 11. Moss, Jonathan H. Jul 1, 1995 5202 Sec. 108(a)(1) excluded COD income: are "windfall" basis adjustments allowed? Pollack, Sheldon D. May 1, 1995 4127 Letter ruling denies step-up basis of S stock through COD income. Josephs, Stuart R. Brief Article May 1, 1995 250 All real estate may not be subject to new COD rules. Bottiglieri, Tom Brief Article Feb 1, 1995 251 The current status of reporting discharge of indebtedness income. Ames, Joanne D. Jan 1, 1995 800 Individual bankruptcy - state and local income tax treatment can greatly differ from federal. Jaques, Kathryn M. Nov 1, 1994 1453 Clarification of debt relief after the RRA. Dillwood, David P. Oct 1, 1994 1240 Does the freeing of assets theory have vitality? Orbach, Kenneth N. Sep 1, 1994 999 IRS clarifies tax consequences of bankruptcy. Willens, Robert Aug 1, 1994 465 Tax consequences of canceling S debt can be deceptive. Price, Richard G. Aug 1, 1994 1262 The effect of the Revenue Reconciliation Act of 1993 on real estate owners. Sage, Lloyd G. Aug 1, 1994 4781 New exclusion for income from discharge of real property business debt: partners v. partnership. Dudzinsky, Robert J. May 1, 1994 963 Avoiding discharge-of-indebtedness income. Biblin, Allan May 1, 1994 2121 RRA changes affecting discharge of indebtedness income. Banks, Jim Brief Article Apr 1, 1994 186 Partner's deemed distribution is advance accounted for at end of partnership year. Starr, Samuel P. Brief Article Apr 1, 1994 309 Troubled debt transactions. Ricketts, Robert C. Mar 1, 1994 7841 An update to the COD provisions amended by the RRA. Grooms, William M. Mar 1, 1994 1606 Is it a purchase price reduction or not? Williford, Jerry Brief Article Feb 1, 1994 358 Exempt COD income creates S corp. basis adjustment. Cohen, Robert L. Dec 1, 1993 1457