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Browse Loss deductions topic

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1-53 out of 53 article(s)
Title Author Type Date Words
CRISIS-DRIVEN TAX LAW: THE CASE OF SECTION 382. Choi, Albert H.; Curtis, Quinn; Hayashi, Andrew T. Sep 22, 2019 25469
What are capital gains and losses anyway? Edrey, Yoseph M. Jun 22, 2004 19243
Availability of 10-year carryback should be considered in light of IRS's ruling position. Conjura, Carol Jun 1, 1995 1276
Closed year NOL may be increased if carryover year is open. Friedman, Steven M. Brief Article Jun 1, 1995 294
Tax Court restricts S corporation shareholder's basis for loss deductions. Sager, Clayton R. May 1, 1995 1350
Loss deduction for retirement of environmentally contaminated real estate. Taylor, David E. May 1, 1995 1365
PAL rules: definition of activity. Schmalz, John G. Apr 1, 1995 648
Release of capital and passive losses in dispositions of passive activities. Velten, James E. Brief Article Apr 1, 1995 469
Hobby or hard work? Don't let the IRS decide. Potter, Mary Ellen Mar 1, 1995 887
Hobby versus business. Fiore, Nicholas Mar 1, 1995 660
Closing of the books election pursuant to regs. sec. 1.382-6. Yalowich, Adam Feb 1, 1995 1077
Law practice was "for profit" despite consistent losses. Wagenbrenner, Anne Brief Article Jan 1, 1995 247
Arguing the case for a business bad debt deduction. Webster, David J. Aug 1, 1994 4711
Avoiding potential disallowance of foreign branch losses. Urse, Michael Jul 1, 1994 908
IRS releases favorable sec. 263A accounting method change guidance. Mace, Joyce Jul 1, 1994 624
Passive loss included in NOL may be carried back. Porter, Jack Brief Article May 1, 1994 420
Determining the deductibility of S corporation passive losses. May 1, 1994 684
Deductibility of personal and business casualty losses by individuals. Davies, Thomas L.; Rosacker, Robert E. Mar 1, 1994 1629
Using capital contributions and debt to increase the loss basis of S shareholders. Strobel, Caroline D. Feb 1, 1994 3605
State income tax carryback refund claims usually are not accruable. Sevier, Gail W. Jan 1, 1994 408
Qualifying for section 1244. Fiore, Nicholas Dec 1, 1993 651
Home business losses and the IRS. Gullington, Sandra Mar 1, 1993 949
Proposed section 382 regulations. Mar 1, 1993 1743
Final regulations on dual consolidated loss. Abrams, William Brief Article Jan 1, 1993 350
CERTs and consolidated groups: where avoided cost means avoided benefit. Winsko, David A. Jul 1, 1992 1619
Capital accounts and the alternate test for economic effect. Einspahr, Michael R. Jul 1, 1992 1505
The loss disallowance rule - round three; is this the final chapter? Choate, Gary M. May 1, 1992 5274
Treatment of S losses suspended under basis and/or at-risk rules when shareholder disposes of corporation's stock. Petra, Steven T. May 1, 1992 613
Quasi Sec. 195 regulations. Cassidy, Gerald E. May 1, 1992 1345
Restrictions on the deductibility of U.K. branch losses. Blanton, Michael Mar 1, 1992 541
Maximizing built-in loss benefits under Sec. 382. Klein, Thomas D. Mar 1, 1992 1520
Insured business losses; if they are unclaimed they may still be deductible. Price, Charles E. Feb 1, 1992 4696
Regular tax and AMT NOLs subject to single carryback waiver election. Fiore, Nicholas J. Feb 1, 1992 1407
Take cover with section 1244. Rosa, James B. Jan 1, 1992 2881
Claims Court addresses Corn Products. Burns, Daniel J. Dec 1, 1991 1374
Limitations on NOL carryforwards. Lewis, Sandra K. Nov 1, 1991 779
Ordinary loss allowed limited partner who abandoned interest. Wagenbrenner, Anne Nov 1, 1991 354
Loss disallowance sale of subsidiary stock. Baumgarten, Philip A.; Rappaport, Bernard Column Nov 1, 1991 2100
Supreme Court approves reciprocal sales of mortgage pools. Willens, Robert Jul 1, 1991 284
Judicial deference, consolidated returns, and loss disallowance: could LDR survive a court challenge? Amending section 1502 to deal comprehensively with single entity issues. Salem, Irving May 1, 1991 2738
Restructuring the troubled company: the tax on profligacy. Willens, Robert Mar 1, 1991 3769
12 step process for testing loss reserves audit. Wright, P. Bruce Mar 1, 1991 1038
Supplemental comments on loss disallowance regulations. Nitschke, David F. Mar 1, 1991 1067
Proposed loss disallowance regulations. Warner, James C. Jan 1, 1991 5881
Comments on revised loss disallowance regulations (T.D. 8294 and CO-93-90) January 23 1991. Jan 1, 1991 3762
Taking stock of losses. Fiore, Nicholas J. Dec 1, 1990 755
NSPA's threshold concept - restoring a modicum of sanity to the tax code. Berkery, Peter M., Jr. column Oct 1, 1990 765
Dealing with the tax consequences of a natural disaster. Herring, Rebecca B. Aug 1, 1990 3185
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
Opportunities and planning - passive activity regulations. Gans, Ernest; Talwar, Akshay K. Mar 1, 1990 3454
Tax relief for disaster victims. Willens, Robert Feb 1, 1990 281
Working with the passive activity rules. Martin, M. Jill Lockwood Jan 1, 1990 4146
Land markets and tax reform: the effects of passive loss limitations. Turnbull, Geoffrey K. May 1, 1989 7051

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