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1-190 out of 190 article(s)
Title Author Type Date Words
The American Rescue Plan Act: Equal Protection Challenges. Back, Christine J.; Anderson, April J. Jul 1, 2021 2313
Expenses funded with PPP loans. Parikh, Abhi Dec 1, 2020 1072
Student loan debt: Tax and other considerations. Kelley, Claudia L.; Elter, C. Kevin Dec 1, 2020 6425
SBA Paycheck Protection Program (PPP) Loan Forgiveness: In Brief. Dilger, Robert Jay; Lowry, Sean Report Oct 1, 2020 5270
Foreclosure of principal residence and DOI income. Young, Patrick L. Jul 1, 2020 1169
Forgive and Forget? An Analysis of Student Loan Forgiveness Plans. Huffman, Anna E. Mar 1, 2020 12728
Farmers demands govt write off loans. Nov 3, 2019 135
China cancels Ethiopia's debt-interest. Brief article Jun 1, 2019 152
Short sale is considered one transaction. Reichert, Charles J. Jun 1, 2018 999
COD income not includible due to lack of a bona fide debt: A taxpayer established that she never intended to be the primary obligor on the loan. Pirrone, Maria M. Feb 1, 2018 668
Improving Income Statement Reporting of Debt Extinguishments. Bahnson, Paul R.; Koeppen, David; Hyatt, Troy Nov 1, 2017 1974
Canceled debt is partially excludable: a married couple's interest in their retirement plan was not an asset for purposes of the COD insolvency test. Reichert, Charles J. May 1, 2017 658
The consequences from issuing invalid municipal debt: examining the voidable debt issues in the Detroit bankruptcy and Puerto Rican debt crisis. Showalter, Joshua C. Mar 1, 2017 13519
Tax relief for federal student loan forgiveness. McKinley, John W.; Zilber, Eric Aug 1, 2016 1294
Sec. 108(i): considerations for electing consolidated groups. Hoyt, Sarah Jul 1, 2016 1072
Form 1099-C and COD income: key timing issues. Bartlett, Victoria R. Mar 1, 2016 1336
Debt modification issues for LLCs. Ellentuck, Albert B. Feb 1, 2016 2466
Chief counsel advice tackles sec. 752's impact on partnership COD income. Brown, Mark Nov 1, 2015 1169
No COD income from loans: expiration of state limitation period on loan collection wasn't conclusive of debt discharge. Pirrone, Maria M. Aug 1, 2015 787
Tax considerations for cancellation-of-debt income. Schwartzman, Randy A.; Brandstetter, Patricia May 1, 2015 4115
IRS proposes scrapping COD nonpayment testing period: the service says the 36-month period for reporting cancellation-of-debt income is ineffective and prone to confusion. Schreiber, Sally P. Jan 1, 2015 365
Cancellation of debt income for debtor subsidiary corporations. Islam, Adnan; Camacho, Ramon Apr 1, 2014 2066
House swaps: a strategic bankruptcy solution to the foreclosure crisis. LoPucki, Lynn M. Mar 1, 2014 25310
Final Regs. issued on deferral of COD income and OID deductions. Yu, David Nov 1, 2013 1305
Final regs on acceleration of COD income deferral. Schreiber, Sally P. Sep 1, 2013 396
Sec. 108(e)(2) and debt that would give rise to basis. Unell, Bela Jun 1, 2013 1063
Incorporating an insolvent partnership: availability of the insolvency exclusion. Weber, Mindy Tyson Apr 1, 2013 2533
Recently issued sec. 108(e)(8) regulations: liquidation value safe harbor. McGowan, John R.; Luh, Troy; Murphy, Douglas Apr 1, 2013 6417
Comments sought on COD reporting. Bonner, Paul Feb 1, 2013 444
IRS clarifies when debt instruments are publicly traded. Jimenez, Julio Jan 1, 2013 1242
The farmer and the tax man: the scope of the tax forgiveness provision in Chapter 12 bankruptcy. Martin, David A. Jan 1, 2013 8015
The farmer and the tax man: the scope of the tax forgiveness provision in Chapter 12 bankruptcy. Martin, David A. Jan 1, 2013 17878
Measuring insolvency under sec. 108. Sullivan, Catherine Mary Dec 1, 2012 1092
Debt discharge under Sec. 108: partnerships vs. S corps. Boos, Robert, Jr. Dec 1, 2012 1785
Receipt of form 1099-C may not signal taxable COD income. Bartlett, Victoria R. Dec 1, 2012 620
Who can or must file a Form 1099-C? Scuotto, Anthony, III Dec 1, 2012 558
Application of the consolidated tax return rules to insolvent members. Feinstein, Bruce Aug 1, 2012 2471
Taxing the transfer of debts between debtors and creditors. Schnee, Edward J.; Seago, W. Eugene Jul 1, 2012 6874
Weekly Roundup: Asian Markets Rise On Developments At EU Summit. Jun 30, 2012 649
Debt beats: penalizing forgiveness. Doherty, Brian Brief article Jun 2, 2012 217
Intercompany debt in a deemed asset sale election. Anderson, Kevin D. May 1, 2012 2458
Public service loan forgiveness. Brief article Feb 10, 2012 127
Regs. issued on transfers of partnership interest to satisfy partnership debt. Nevius, Alistair M. Jan 1, 2012 329
Forgivable loans in employment agreements. Wong, Alan Oct 1, 2011 1188
Discharge of indebtedness on principal residences and business real property. Zimmerman, John C. Sep 1, 2011 5853
Current developments in partners and partnerships. Burton, Hughlene A. Feb 1, 2011 7418
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
QA: ask your advocate. Ngo, Sheiresa Brief article Jul 1, 2010 281
Responsibility for another's debt: suretyship, solidarity, and imperfect delegation. Cumyn, Michelle Jul 1, 2010 21935
Direct ownership not required to exclude COD income on QRPBI. May 1, 2010 485
Treasury plans to update definition of publicly traded debt. Almeras, Jon Mar 1, 2010 2148
Forgiving Haiti's debt called key to recovery. Coday, Dennis Feb 19, 2010 880
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
Pratical advice on current issues: IRS finalizes regs. on reporting for discharges of indebtedness. Fox, George Jan 1, 2010 737
Tax ramifications of a foreclosure: a debtor's perspective. Barranca, Steven C. Dec 1, 2009 1999
Tax consequences of mortgage discharge. Smith, Michael M.; Ariail, Donald L.; Evans, Michael Nov 1, 2009 3309
COD information reporting rules finalized. Nevius, Alistair M. Nov 1, 2009 386
Impact of anticipated COD income on investors joining existing partnerships. Dodge, Justin Oct 1, 2009 1959
Cancellation-of-indebtedness income and transactional accounting. Zelenak, Lawrence A. Sep 22, 2009 23616
Exclusion for income from discharge of indebtedness: mortgage debt forgiveness. Russo, Charles J.; Mitchell, Jeffrey W., Jr.; Randolph, Parente; Hammer, Seth Aug 1, 2009 2674
Restructuring partnership debt may create unexpected results. Milo, Angelina L. Aug 1, 2009 1837
Tax planning for troubled debt. Dillon, Paul; Eagan, Michael Aug 1, 2009 2198
Should a company elect to defer cancellation of debt? Cohen, Gabriel Jul 1, 2009 1248
Student loans can hold tax surprises: student loan forgiveness programs. Nevius, Alistair M. Jun 1, 2009 563
Sec. 1245 recapture rules can apply to stock. Kashlinskaya, Alla R.; Zent, Brenda L. Jun 1, 2009 1855
Student loan forgiveness and repayment programs. Schneider, Kent N. Jun 1, 2009 3666
Discharge of indebtedness: conversion vs. contribution of indebtedness. Sekhri, Vikas; Gruidl, Nick Apr 1, 2009 2584
Let' em eat tarp! Every, Alice Mar 22, 2009 2498
1099s for deadbeat clients? A law-office management expert puts forth the option of sending a nonpaying client a 1099 for the value of your services. Is it really OK to do so? Gunnarsson, Helen W. Jan 1, 2009 975
Cancellation of indebtedness information returns. Nevius, Alistair M. Jan 1, 2009 295
Debt modifications for employees: does Sarbanes-Oxley nullify Rev. Rul. 2004-37? Nash, Claire Y.; Metrejean, Cheryl T. Nov 1, 2008 2927
Corporate cancellation of debt relief. Elliott, Eric R. Sep 1, 2008 1178
Debt forgiveness taxed. Mannino, Laura Lee Jul 1, 2008 465
Libya debt write-off. Brief article Jun 1, 2008 150
IRAQ - May 29 - Iraq Calls For Debt Cancellation. May 31, 2008 358
Debt discharge in corporate recapitalizations: avoiding surprises. Kerekes, Michael S. May 1, 2008 1267
Eliminating IRS tax debts - why bankruptcy may be better than an OIC to resolve your client's tax debts. Heinkel, Larry Apr 1, 2008 4257
Liberating Liberia from debt. Wedekind, Jennifer Nov 1, 2007 324
The odious debt doctrine after Iraq. Damle, Jai Sep 22, 2007 8567
Agency by analogy: a comment on odious debt. DeMott, Deborah A. Sep 22, 2007 6204
Odious, illegitimate, illegal, or legal debts - what difference does it make for international chapter 9 debt arbitration? Raffer, Kunibert Sep 22, 2007 13243
Odious debt in retrospect. Tarullo, Daniel K. Sep 22, 2007 5898
Renegotiating the odious debt doctrine. Cheng, Tai-Heng Jun 22, 2007 13500
Odious, not debt. Gelpern, Anna Jun 22, 2007 18825
Extraordinary items share exclusive company: only unusual and infrequent events pass muster under FASB 145. Holtzman, Mark P. May 1, 2007 2477
China forgives $200m Zambia debt. Brief article Jan 1, 2007 116
World bank forgives debt. Brief article Aug 1, 2006 84
Debt forgiveness praised. Brief article Apr 21, 2006 129
Papers, grants, and loan forgiveness. Apr 21, 2006 352
BOLIVIA: IMF CANCELS US$251 MILLION IN BOLIVIAN DEBT AS PART OF 19-COUNTRY PACKAGE. Jan 20, 2006 1030
Taking on corporate power--and winning. Weismman, Robert Nov 1, 2005 12359
Ending the 'silent tsunami': this is a historical moment of unique potential. Taylor, Adam Russell Jul 1, 2005 722
Government and Bank Indonesia write off farmers debts. Brief Article May 25, 2005 151
The West must erase tsunami of debt; it'll make all the difference to the third world. Coren, Michael Mar 1, 2005 720
The Tsunami's Economic Blow May Well Be Short-lived. Nanda, Harbaksh Singh Feb 1, 2005 1091
Italy forgives debt. Brief Article Feb 1, 2005 284
Recognition of COD income realized on satisfaction of debt with partnership interest. Crnkovich, Robert Jan 1, 2005 337
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
Discharge vs. dismissal. Brasco, Henry Brief Article Jul 1, 2004 244
Call to cancel debts to IMF. Coday, Dennis Jun 18, 2004 159
Debt reduction is not a purchase price reduction. Van Leuven, Mary Jun 1, 2004 1038
Saddam's debt: the emerging conflict over how to deal with Saddam's devastating economic legacy. Alexander, Justin Mar 1, 2004 2572
Tax debt not discharged in bankruptcy when service prepares returns. Koppel, Michael D. Dec 1, 2003 1006
Debt relief, or more grief: attempts to improve the living standards for the majority of people in the developing world seem doomed to fail as long as their nations carry the huge debt burdens they have built up. Sep 1, 2003 1898
SCIN between family members is bona fide transaction. Quinn, Tina Aug 1, 2003 716
WILPF statement on debt cancellation. Turner, Margret Jul 1, 2003 800
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
Chicago archdiocese forgives parishes $27 million in debt. (Nation). Donovan, Gill Brief Article Mar 7, 2003 200
House committee approves loan-forgiveness bill. (In Washington). Brief Article Jan 1, 2003 319
Peru debt for nature. (South America). Brief Article Dec 22, 2002 84
Repayment of COD income allows for refund claim. Laffie, Lesli S. Oct 1, 2002 724
Taxpayer insolvency and discharge of indebtedness income. (Federal Taxation). Bird, Bruce M. Apr 1, 2002 1416
Debt discharge allocation lacks substantial economic effect. Metrejean, Cheryl T. Oct 1, 2001 877
Entity selection revisited: will Gitlitz provide continuing vitality for S corporations? Behrenfeld, Craig E. Jun 1, 2001 3092
PERU: ACTIVISTS HOPE NEW GOVERNMENT WILL BE MORE RECEPTIVE TO DEBT-RELIEF PROPOSALS. Brief Article Apr 27, 2001 985
Supreme Court rules on COD income and S corporation stock basis. Schnee, Edward J. Apr 1, 2001 486
BURDENED WITH HOLIDAY DEBT? BROWN, CAROLYN M. Brief Article Jan 1, 2001 1018
Britain drops the debt, but not for all. (Around Africa). Seymour, Richard Brief Article Jan 1, 2001 1028
Sup. Ct. to decide whether COD income increases basis. Briskin, Robert A. Sep 1, 2000 4524
FINAL REGULATIONS ON TREATMENT OF COD INCOME BY S CORPORATIONS. Szynzkowiak, Dennis J. Jul 1, 2000 1096
Calculating the value of insolvency. Conley, Mark Jun 1, 2000 1405
Final regs. provide guidance on S corp. treatment of COD income. Szymkowiak, Dennis J. Jun 1, 2000 924
S corporation stock basis. Schnee, Edward J. May 1, 2000 699
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
Allocating COD income. Ellentuck, Albert B. Feb 1, 2000 1023
GOOD GOVERNANCE FOR ALL. HODGE, PETER Brief Article Feb 1, 2000 872
Next: Debtors' Prison? Henwood, Doug Brief Article Nov 1, 1999 700
The Fallacy of the "Gift of Life". SIMINOFF, LAURA A.; CHILLAG, KATA Nov 1, 1999 7143
Canceling the debt would do a world of good. GRIESGRABER, JO MARIE Oct 1, 1999 1717
Feedback. Brief Article Oct 1, 1999 747
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
Debt protesters arrested on Good Friday. FILTEAU, JERRY Brief Article Apr 16, 1999 683
A sensible, workable debt-reduction strategy. Popeck, Cindy Mar 1, 1999 1173
Contingent debt taken into account in determining insolvency. Mortenson, Paul Mar 1, 1999 701
IRS finalizes regs. on basis reduction on excluded DOI income. Scott, Leigh Mar 1, 1999 1319
Consumer abuse of bankruptcy: an evolving philosophy of debtor qualification for bankruptcy discharge. Coulson, Richard E. Dec 22, 1998 34659
Subchapter S and COD income: a taxpayer defeat. Josephs, Stuart R. Brief Article May 1, 1998 532
Selected debt cancellation issues. Fredrickson, Debra Apr 1, 1998 850
Proposed regs. on basis reduction after excluded discharge of indebtedness income. Sair, Edward Mar 1, 1998 1293
Out of court settlements. Nathan, Bruce Mar 1, 1998 2163
Subchapter S and COD income: a taxpayer victory. Orbach, Kenneth N. Sep 1, 1997 1270
Implementing SFAS No. 125: accounting for transfers and servicing of financial assets and extinguishment of liabilities. Ratcliffe, Thomas A. Aug 1, 1997 1858
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
IRS issues final regulations on information reporting. Pflieger, Deborah J. Apr 1, 1996 634
Measuring insolvency for sec. 108 purposes: suggested valuation guidelines. Lee, Edward G. Oct 1, 1995 4427
COD in insolvent member of affiliated group does not affect tax attributes of other members. Price, Richard G. Aug 1, 1995 977
Tax consequences of discharge of indebtedness. Campbell, Alan D. Aug 1, 1995 3630
RRA '93 eliminated a valuable restructuring tool. Dunleavy, Patrick G. Aug 1, 1995 1292
Advising the noncorporate debtor through foreclosure: possibilities for eliminating capital gains in Chapter 11. Moss, Jonathan H. Jul 1, 1995 5202
SAB issued on accounting for extinguishment of debt. Brief Article Jul 1, 1995 312
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
Notes that cancel at death mean estate owes income tax. Brief Article Sep 1, 1993 435
Debt deflation and the company sector: the economic effects of balance sheet adjustment. Young, Garry May 1, 1993 6345
Treatment of COD income under secs. 704 and 752. Kipper, Richard N. May 1, 1993 1455
Tax consequences in partnership debt restructuring. Crnkovich, Robert J. Apr 1, 1993 2702
Partnerships and debt relief. Abrams, William Brief Article Jan 1, 1993 301
Deferring DOI income and resulting tax. Ziegler, Stephen S. Jun 10, 1992 969
Reduction of nonrecourse debt. Kipper, Richard N. May 1, 1992 1418
Sec. 108 income from discharge of indebtedness - correlative adjustments. Yates, Richard F. Apr 1, 1992 590
Insolvency tax planning ideas. Skiles, Catherine M. Mar 1, 1992 813
Exempt assets may increase insolvency exclusion. Orbach, Kenneth N. Jan 1, 1992 651
Debt discharge guidance issued. Buehler, Alan S. Jan 1, 1992 756

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