Printer Friendly

Browse Kautter, David J.

1-31 out of 31 article(s)
Title Type Date Words
IRS issues proposed anti-loss-duplication consolidated regs. Jan 1, 2003 1375
Subsidiary's nonconforming inventory method will not violate group's conformity. Jan 1, 2003 657
Prop. Regs. bar use of basis shifting to create artificial losses. Jan 1, 2003 809
DOL issues Enron-driven "blackout" rules. Jan 1, 2003 666
Trust's payments to S corporation for personal services not act of self-dealing. Jan 1, 2003 404
Ruling revoked on communications tax exemption. Jan 1, 2003 472
Charging related private foundation for services was not act of self-dealing. Jan 1, 2003 556
Rev. Rul. disallows LILO transaction deductions. Jan 1, 2003 959
Bank subsidiary's LKE program qualifies under Sec. 1031. Jan 1, 2003 1137
Put and qualified covered call option on same equity results in straddle treatment. Jan 1, 2003 800
Transfer of stock warrants to charity was not an anticipatory assignment of income. Jan 1, 2003 793
IRS allows one-time RMD-method change. Jan 1, 2003 391
IRS eases late "check-the-box" election procedures. Jan 1, 2003 389
Service identifies "listed transaction" insurance arrangement. Jan 1, 2003 645
Failure to properly elect out of MACRS. Jan 1, 2002 552
District court disagrees on depreciation recovery period for gathering system. Jan 1, 2002 768
IRS approves employer-sponsored leave donation programs. Jan 1, 2002 220
IRS issues guidance on disguised corporate sales. Jan 1, 2002 686
Prop. Regs. issued on age 50 "catch-up" deferrals for Sec. 401(k), 403(b) and other plans. Jan 1, 2002 867
Seventh Circuit affirms GRAT contingent spousal annuity not exempt from gift tax liability. Jan 1, 2002 752
IRS tackles exclusive provider arrangements and UBIT. Jan 1, 2002 344
Bank must capitalize cost of acquiring credit card receivables. Jan 1, 2002 545
Sec. 83(b) election can be made for AMT purposes on ISO exercise. Jan 1, 2002 354
Sec. 121 gain exclusion on sale of principal residence cannot be marked to market. Jan 1, 2002 493
IRS requests comments on disguised-sale prop. regs. Jan 1, 2002 384
Taxpayers may redesignate estimated income tax payments. Jan 1, 2002 193
S shareholders cannot increase bases using corporate debt. Jan 1, 2002 557
Taxable compensation or medical reimbursement? Brief Article Jan 1, 1996 220
Bonus payments to key employees required to sell ISO stock not capitalized. Jan 1, 1996 434
Amounts included in income by employees under sec. 83 are not "received." Jan 1, 1995 502
The $1 million cap on compensation deductions. Jun 1, 1994 6488

Terms of use | Privacy policy | Copyright © 2020 Farlex, Inc. | Feedback | For webmasters