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Browse Closely held corporations topic

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1-128 out of 128 article(s)
Title Author Type Date Words
The built-in gains tax: The built-in gains tax applies to C corporations that make an S corporation election, and it can be assessed during the five-year period starting with the first tax year for which the S election is effective. Markwood, Linda Dec 1, 2020 1434
Shareholder Protection in Close Corporations and the Curious Case of Japan: The Enigmatic Past and Present of Withdrawal in a Leading Economy. Koh, Alan K. Oct 1, 2020 26713
CONTRIBUTION AND DISTRIBUTION FLEXIBILITY AND TAX PASS-THROUGH ENTITIES. Freudenberg, Brett; Borden, Bradley T. Sep 22, 2019 32736
Conversion of a C corporation to an LLC. Owen, Sheila A. Jun 1, 2019 2492
Counterclaim OK'd in case of squabbling shareholders. Donovan, David Aug 10, 2018 698
Tax Court finds compensation reasonable, rejects IRS attempt to modify independent-investor test. Rand, Gary Nov 1, 2016 1337
Taking free exercise the second mile: why Hobby Lobby fails to go far enough. Checketts, Eric Jun 19, 2016 10732
Closely held corporations are persons: the Supreme Court's correct and intuitive holding in Burwell v. Hobby Lobby Stores, Inc. Martorana, Mary Elizabeth Mar 22, 2016 8606
Corporate religious liberty. Corbin, Caroline Mala Jun 22, 2015 15428
Is Hobby Lobby a tool for limiting corporate constitutional rights? Taub, Jennifer S. Jun 22, 2015 11549
Religious rights in historical, theoretical, and international context: Hobby Lobby as a jurisprudential anomaly? Strong, S.I. May 1, 2015 11293
Religious rights in historical, theoretical, and international context: Hobby Lobby as a jurisprudential anomaly? Strong, S.I. May 1, 2015 26809
Whose religion matters in corporate RFRA claims after Burwell v. Hobby Lobby Stores, Inc.? Churchill, Spencer Jan 1, 2015 5208
Using loans to extract cash from a closely held corporation. Ellentuck, Albert B. Jan 1, 2015 1834
Shareholder oppression and the new Louisiana Business Corporation Act. Moll, Douglas K. Sep 22, 2014 5410
Shareholder oppression and the new Louisiana Business Corporation Act. Moll, Douglas K. Sep 22, 2014 22723
Impact of Hobby Lobby decision on bishops' cases uncertain. Aug 1, 2014 1378
Act before the deadline: exclusion of 100% of QSBS gain: take steps before the end of 2013 to apply favorable rules on gain from the sale of qualified small business stock. Kreissl, Laura Jean; Pulliam, Darlene Nov 1, 2013 1778
Earnings and profits computation case study. Kaiser, Kevin W. Oct 1, 2013 3426
Failing subchapter C requirements to avoid nonrecognition treatment. Foley, Ciara Jul 1, 2013 1383
IC-DISC offers tax advantages for closely held export companies. Thomas, Mary K. Aug 1, 2012 1160
Corporate social responsibility after disaster. Kuo, Susan S.; Means, Benjamin Jul 1, 2012 21076
Putting all the financial 'eggs' in one basket. McConnell, Michael D. Apr 1, 2012 691
Sale of private company stock to employees and other parties. Reilly, Robert F. Jan 1, 2012 7611
Share transfer restrictions in close corporations as mechanisms for intelligible corporate outcomes. Leacock, Stephen J. Sep 22, 2011 31278
Revoking the irrevocable buyout: aligning equity with due diligence in corporate dissolution. Lucas, Matthew C. Sep 22, 2011 19402
Gifting shares of stock in a closely held business. Fromm, Steven J. Sep 1, 2009 778
Valuation discounts for estate and gift taxes: recent court decisions offer guidance on interests in closely held businesses. Ransome, Justin P.; Satchit, Vinu Jul 1, 2009 3968
The plight of the bare naked assignee. Kleinberger, Daniel S. Jun 22, 2009 13629
Determining the fair value of minority ownership interests in closely held corporations: are discounts for lack of control and lack of marketability applicable? Cavendish, Rebecca C.; Kammerer, Christopher W. Feb 1, 2008 6177
Today's disputes and duties in closed corporations. Ketchey, Charles, Jr.; Remington, Bridget E. Feb 1, 2008 3861
Corporate law - Massachusetts limits tolling of statute of limitations for breach of fiduciary duties in closely held corporations - Aiello v. Aiello. Leonard, John R. Dec 22, 2007 5493
Saving taxes in transfers of personal goodwill: sale of a closely held business. Nevius, Alistair M. Dec 1, 2007 584
S corp LLC: does the LLC make the Illinois close corporation with S election obsolete? The Illinois LLC has many benefits and very few negatives for closely held businesses. Will it render the subchapter S election obsolete? This article compares the two and shows that the corporation with S status is still useful. Petravick, Gail; Troutman, Coleen S. Oct 1, 2007 3783
Protecting minority shareholders in Alaska close corporations. Rogers, Keith Jun 1, 2007 10738
Does a Florida minority shareholder in a closely held corporation owe a fiduciary duty to fellow shareholders? Russo-Di Staulo, Francesca; Cazeau, Jeff Oct 1, 2005 5116
Redeeming closely held stock. Schnee, Edward J. Jun 1, 2005 916
Brotherly stock sale caused an ownership change. Fox-Simpson, Catherine May 1, 2005 621
Conversion of C corporation into an LLC. Polakov, Adam Nov 1, 2004 950
Reducing BIG for QSub stock. Valdez, Domingo Nov 1, 2004 741
A fringe benefit primer for the closely held C corporation. Altieri, Mark P. Nov 1, 2004 4212
A fringe benefit primer for the closely held C corporation. Altieri, Mark P. Oct 1, 2004 3871
Extracting value from closely held corporations. Diamond, Irving F. Apr 1, 2004 2161
A good deal depends on preparation: CPAs can help client-owners of closely held entities tidy up their businesses for a sale. Burkert, Rod P. Nov 1, 2003 3836
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
Valuing a closely held manufacturer. Ellentuck, Albert B. Jan 1, 2002 977
Effect of built-in gain on value of closely held stock. Smith, Darlene Pulliam Jan 1, 2002 584
The venture capital solution to the problem of close corporation shareholder fiduciary duties. Stevenson, Shannon Wells Dec 1, 2001 18163
Valuing closely held businesses. (Estates, Trusts & Gifts). Koppel, Michael D. Dec 1, 2001 399
Valuing a decedent's closely held stock. Friske, Karyn Bybee Oct 1, 2001 846
Sale-and-leaseback of real property. Fink, Philip R. May 1, 2001 2767
Flexible "Wait-And-See" Agreement. Olearcek, Patrick F. Mar 1, 2001 1471
Corporate Strategies to Structure Stock Redemptions in Closely Held Corporations. Lockwood, M. Jill; Fletcher, Leslie B. Feb 1, 2001 1999
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
WHEN VALUATING CLOSELY HELD COMPANIES, LOOK TO RECENT YEARS. Mastracchio, Jr., Nicholas J. Aug 1, 2000 1050
The status of the "independent investor" test in reasonable compensation determinations. Smith, Darlene Pulliam Jun 1, 2000 4072
Exacto Spring Corp. breaks new ground in reasonable compensation. Lyden, George Apr 1, 2000 785
Estate of Simplot: the Tax Court applies a significant premium to voting privileges. Pratt, David; Bucher, Elaine M. Apr 1, 2000 3390
Reasonable compensation for closely held corporations. Grush, Gary Feb 1, 2000 1217
Shareholder guarantees of corporate debt. Schnee, Edward J. Oct 1, 1999 586
Establishing a Sec. 401(k) plan. Ellentuck, Albert B. Sep 1, 1999 1228
Tax Court bases premium for minority interest on percentage of company value. Weatherwax, Roy C. Aug 1, 1999 1385
Twenty questions on selection of a legal entity. Karl, Peter A., III Aug 1, 1999 3761
Taxpayers win in valuing stock of closely held companies. Bulua, Stanley E. May 1, 1999 2123
Post-TRA '97 S corps. and ESOPs - an ideal combination. Diamond, Louis H. Jan 1, 1999 3682
Breaking up is hard to do. Swad, Randy Dec 1, 1998 3333
Challenging excess compensation. Schnee, Edward J. Dec 1, 1998 490
TRA 97 is not the only reason to review existing estate plans involving closely held stock. Tiernan, Peter B. Oct 1, 1998 5699
Recapitalization occurring prior to the effective date of Chapter 14 treated as taxable gift. LaRue, Jack Oct 1, 1998 568
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
The shareholders' agreement - don't leave your P.A. without it. Waldman, Glenn J. Oct 1, 1997 2452
Buy/sell agreements and their impact on valuation. Palaszynski, Lawrence Jul 1, 1997 1298
Gifts of closely held business stock may sacrifice future savings. Liguori, Albert W. May 1, 1997 890
Risks of investing in private corporations. Garvin, Tim Feb 1, 1997 2079
Rental activity as a closely held business. Hudson, Boyd D. Jan 1, 1997 575
Valuation and tax considerations in selling the closely-held corporation. Hays, Charles T.; Philhours, Joel Jan 1, 1997 3449
The challenges of the family board. Nelson, Marilyn Carlson Jan 1, 1997 2291
Deducting personal interest. Brief Article Oct 1, 1996 549
Substantial modifications of buy-sell agreements. Hudson, Boyd D. Oct 1, 1996 611
Nonqualified deferred compensation agreements. Person, Stanley Aug 1, 1996 496
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
Valuation of closely held stock. Phelps, Mary Brooke Dec 1, 1995 412
Charitable contributions of closely held stock. Gillis, Michael R. Dec 1, 1995 1179
Reasonable compensation. Person, Stanley Brief Article Oct 1, 1995 392
Buy-sell agreements and estate planning. Fiore, Nicholas Oct 1, 1995 745
Small business tax solutions. Bloom, Bryan E. Sep 1, 1995 751
Deducting a bonus accrued for an unrelated party. Ellentuck, Albert B. May 1, 1995 664
Section 469. Webster, Allison; Weld, Leonard G. Apr 1, 1995 2626
Avoiding PHC income problems. Rozsa, Peter Mar 1, 1995 477
Swing vote attribute affects value of gifted minority interest. Coplan, Robert B. Jan 1, 1995 631
Deferring income by adopting a SEP. Ellentuck, Albert B. Jan 1, 1995 642
Private annuities are an underused succession planning device. Gillis, Michael R. Dec 1, 1994 1074
Valuing gifts of closely held stocks. Fiore, Nicholas Dec 1, 1994 667
Discount and capitalization rates in business valuations. Swad, Randy Oct 1, 1994 3784
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
Shareholder advances and business bad debt deductions. Fiore, Nicholas Aug 1, 1994 633
Using ESOPs to solve succession problems. Flesher, Dale L. May 1, 1994 2322
New corporation may use cash method even though first year's gross receipts exceed $5 million. Luchs, Lorin D. Brief Article May 1, 1994 192
How owners of closely held businesses can use minority valuations to lower estate taxes. Rabun, Larry Brief Article Mar 1, 1994 364
Valuation of minority discounts in closely-held companies. Hopson, James F.; Sheehy, William J. Dec 1, 1993 2364
Reasonable compensation: auto dealer prevails. Smigelski, G. Todd Dec 1, 1993 1409
Valuing closely held stock. Howitt, Idelle A. Cover Story Sep 1, 1993 2873
The PHC trap. Cuiffo, Donna-Marie Aug 1, 1993 1399
Planning the purchase or sale of a closely held business. Chalfin, Robert J. Jun 1, 1993 1611
Stock gifts and minority discounts. Brief Article Apr 1, 1993 203
Accuracy of appraisers and appraisal methods of closely held companies. Harper, Charles P.; Rose, Lawrence C. Mar 22, 1993 5068
The accumulated earnings tax. Fiore, Nicholas J. Mar 1, 1993 527
Deferring payment of estate tax. De Rosa, Albert Jan 1, 1993 811
Family business succession checklist. Oct 1, 1992 417
Valuation of closely held businesses: estate and gift tax issues. Hitchner, James R. Jul 1, 1992 5060
Buy-sell agreements protect heirs' interests. Woolnough, Peter F. Jul 1, 1992 1054
The importance of buy-sell agreements for closely held corporations. Abatemarco, Michael J.; Cavallaro, Alfred Feb 1, 1992 2613
Breaking up is hard to do. Fiore, Nicholas J. Dec 1, 1991 645
All in the family. Fiore, Nicholas J. Sep 1, 1991 649
The three steps to going public. Rogers, Robert K. Aug 1, 1991 1017
Sustaining a deduction for reasonable compensation. Barragato, Charles A. May 1, 1991 3196
Valuing closely held businesses. Fiore, Nicholas J. Apr 1, 1990 736

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