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Browse Ellentuck, Albert B.

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Title Type Date Words
Allocating debt when a disregarded entity is a partner. Aug 1, 2018 1477
Benefiting from shared-equity financing arrangements. Jul 1, 2018 987
Allocating LLC recourse debts. Jun 1, 2018 2359
Deducting deferred bonuses: Numerous rules and restrictions govern the timing of the deductibility of bonuses that are accrued in one year and paid in another. May 1, 2018 2474
The function of basis. Apr 1, 2018 1952
Strategies for minimizing estimated tax payments. Mar 1, 2018 2694
Strategies for minimizing estimated tax payments. Mar 1, 2018 2694
Providing services to a partnership in bankruptcy. Feb 1, 2018 1960
When to use a tax-free reorganization. Jan 1, 2018 1323
Using qualified Subchapter S trusts (QSSTs). Dec 1, 2017 1931
Advantages of a one-person 401(k) plan. Nov 1, 2017 1110
Dissolution of an LLC. Oct 1, 2017 1176
Deducting startup and expansion costs. Sep 1, 2017 2419
Allocating S corp. losses to acquiring and terminating shareholders. Aug 1, 2017 993
Contributions to HSAs. Jul 1, 2017 3386
The trust fund recovery penalty and LLCs. Jun 1, 2017 1189
Identifying constructive dividends to shareholders. May 1, 2017 1287
Disposing of passive activities. Apr 1, 2017 2453
Proving a business connection for meals and entertainment. Mar 1, 2017 3144
Recognizing when a disguised sale of property takes place. Aug 1, 2016 954
Valuing and substantiating charitable contributions. Jul 1, 2016 1989
Liquidation of an LLC. Jun 1, 2016 2750
Planning for divorce-related stock redemptions. May 1, 2016 2728
Gifts of partnership interests: a donor must be wary of the tax consequences of a gift of a partnership interest, especially if the donor has a negative basis in the partnership interest. Apr 1, 2016 915
Deducting business bad debts. Mar 1, 2016 2324
Debt modification issues for LLCs. Feb 1, 2016 2466
Recognizing and measuring tax benefits from uncertain tax positions. Jan 1, 2016 2844
Calculating basis in debt. Dec 1, 2015 1646
Capitalizing on the lower dividend tax rate. Nov 1, 2015 3185
Identifying a partnership distribution. Oct 1, 2015 866
Handling potentially misclassified workers: a business can take these steps to strengthen its position that it is properly classifying workers as employees or independent contractors and minimize risk. Sep 1, 2015 1026
Accounting for the death of a partner: a partner's death raises several tax issues that practitioners should be aware of when doing pre- and postmortem planning for partners and partnerships. Aug 1, 2015 3112
Claiming the credit for residential energy-efficient property. Jul 1, 2015 1393
Reporting information regarding LLCs' passive activities. Jun 1, 2015 1227
Considering alternatives to liquidation: in many situations, there are alternatives to liquidation that will better meet the objectives of the corporation's shareholders. May 1, 2015 1631
Identifying what constitutes partnership liabilities and how they affect the basis of partnership assets: not all partnership debt qualifies as a liability for purposes of sec. 752. Apr 1, 2015 2213
Maximizing individuals' deductions for startup expenses. Mar 1, 2015 1696
Changing an LLC's tax year: an LLC's tax year is generally determined by its members' tax years, although LLCs with a qualifying natural business year can apply to use a year end based on its natural business year. Feb 1, 2015 1579
Using loans to extract cash from a closely held corporation. Jan 1, 2015 1834
Valuing partnership interests acquired in exchange for services. Dec 1, 2014 2062
Using a Crummey trust to preserve gift tax exclusion. Nov 1, 2014 1782
The limited liability company basis limitation. Oct 1, 2014 1857
Understanding how corporate dividends are taxed to shareholders. Sep 1, 2014 1836
Using a buy/sell agreement to restrict transfers of partnership interests. Aug 1, 2014 1747
Planning with home-equity loans and mortgage refinancing. Jul 1, 2014 1755
Determining if a technical termination occurs. Jun 1, 2014 1980
Qualifying as a small business corporation for AMT purposes. May 1, 2014 2010
Contributed property in the hands of a partnership. Apr 1, 2014 2262
Computing the charitable tax deduction for a charitable remainder trust. Mar 1, 2014 2189
Contributing intangible property to an LLC. Feb 1, 2014 1366
Establishing a corporate dependent care assistance program. Jan 1, 2014 1473
Electing S corporation status for a limited liability company. Dec 1, 2013 1533
Additional 0.9% Medicare tax on earned income. Nov 1, 2013 1631
Excluding part of the gain from the sale of a residence. Oct 1, 2013 1799
Buying or selling C corporation stock. Sep 1, 2013 1493
Understanding the tax consequences of S corporation redemptions to a shareholder. Aug 1, 2013 2059
Innocent-spouse defense against assessments on a joint return. Jul 1, 2013 1514
Identifying and making LLC elections. Jun 1, 2013 1641
Avoiding income tax credit recapture by a corporation. May 1, 2013 1206
Deducting S corporation losses to extent of shareholder basis. Apr 1, 2013 1742
Planning for charitable contribution limitations. Mar 1, 2013 1489
Determining a member's participation in LLC activities. Feb 1, 2013 1388
Excluding and rolling over gain on disposition of qualified small business stock. Jan 1, 2013 1636
Providing Sec. 132 fringe benefits to S corporation employees. Dec 1, 2012 1696
Case study: handling expenses incurred in acquiring a residence. Nov 1, 2012 1567
LLC distributions of contributed property. Oct 1, 2012 2116
Determining tax consequences of corporate liquidation to the shareholders. Sep 1, 2012 1643
Case study: operating a QSub. Aug 1, 2012 2139
Case study: contributing to a child's IRA. Jul 1, 2012 1543
Case study: lifetime tax planning for LLC owners. Jun 1, 2012 1863
Case study: benefiting from unique attributes of ESOPs. May 1, 2012 1899
Obtaining a waiver of an invalid S election. Apr 1, 2012 1858
Case study: preserving tax losses by avoiding the wash-sale rules. Mar 1, 2012 1477
Case study: determining the LLC's required year. Feb 1, 2012 1765
CaseStudy: using a buy/sell agreement to transfer ownership. Jan 1, 2012 1918
Case study: providing fringe benefits to S corporation employees. Dec 1, 2011 1159
Casestudy: keeping alimony from being reclassified as nondeductible payments. Nov 1, 2011 2257
At-risk limitation on deducting an L.L.C. member's losses. Oct 1, 2011 1282
Case study: excluding assets from a tax-free incorporation to avoid double taxation later. Sep 1, 2011 1915
Case study: changing level of participation in an S corporation for Tax Planning purposes. Aug 1, 2011 1477
Creating a private foundation to meet charitable goals. Jul 1, 2011 1408
The practitioner's role in reviewing LLC allocations. Jun 1, 2011 1640
Case study: capitalizing a corporation with loans from shareholders. May 1, 2011 1383
CaseStudy: distributing property to S corporation shareholders. Apr 1, 2011 1426
Case study: making gifts to minors. Mar 1, 2011 1141
Classification of business entities that are not corporations. Feb 1, 2011 1229
Changing corporations' accounting methods. Jan 1, 2011 1619
Increasing passive activity loss deductions with self-charged interest. Dec 1, 2010 1424
Case study: maximizing the use of the special $25,000 rental real estate loss allowance. Nov 1, 2010 901
Termination of an LLC. Oct 1, 2010 1782
Case study: avoiding the below-market rules on corporation/shareholder loans. Sep 1, 2010 1709
Planning to escape the S corporation built-in gains tax in 2010. Aug 1, 2010 1515
Substantially equal payment exception. Jul 1, 2010 2554
Converting A C corporation into an LLC. Jun 1, 2010 1670
Meeting the applicable corporate reorganization reporting requirements. May 1, 2010 1024
Consequences of S corporation termination in a reorganization. Apr 1, 2010 1046
Obtaining tax benefits with health savings accounts. Mar 1, 2010 1568
Gifts of LLC interests. Feb 1, 2010 1201
C corporations as S corporation subsidiaries. Jan 1, 2010 1356
Recognizing when an S corporation has accumulated earnings and profits. Dec 1, 2009 1397

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