Title |
Author |
Type |
Date |
Words |
A leak in tax shelters? |
Brainerd, Jackson |
|
May 1, 2016 |
387 |
LLCs waived attorney-client privilege for opinion letters. |
|
|
Jul 1, 2014 |
1425 |
Codifying and "miscodifying" judicial anti-abuse tax doctrines. |
Jellum, Linda D. |
|
Mar 22, 2014 |
23337 |
Valuation-misstatement penalty applies to tax shelter transactions. |
Beavers, James A. |
|
Feb 1, 2014 |
1449 |
Appeal lays con ed LILO to rest. |
|
|
Apr 1, 2013 |
422 |
Corporation sole cannot shelter pastor from tax trouble. |
Beavers, James A. |
|
Jan 1, 2013 |
749 |
Formula marital deduction clause not a guaranteed estate tax shelter. |
Abbott, Melissa A.; Reminick, Holtz Rubenstein |
|
Oct 1, 2012 |
1147 |
Innovation and constraints on tax shelters. |
O'Neill, Jessica |
|
Sep 22, 2012 |
12912 |
Santa Clara Valley Housing Group: an S corporation abusive tax shelter. |
Orbach, Kenneth N. |
|
Sep 1, 2012 |
4506 |
La clause d'echange de renseignements a des fins fiscales dans le Protocole d'accord Canada-Suisse du 22 octobre 2010: est-ce la fin du reve des paradis fiscaux pour les residents du Canada? |
Tabu, Arnauld Kayembe |
|
Mar 22, 2012 |
18224 |
Top-hat retirement plans. |
Nevius, Alistair M. |
|
Jan 1, 2012 |
596 |
Effective taxation of carried interest: a comprehensive pass-through approach. |
Sacks, Jason A. |
|
Jan 1, 2012 |
15229 |
Ninth Circuit affirms tax courts jurisdiction to redetermine partnership deficiency. |
Friske, Karyn Bybee; Pulliam, Darlene |
|
Dec 1, 2011 |
767 |
The frame game: how defining the "transaction" decides the case. |
Hariton, David P. |
Reprint |
Sep 22, 2011 |
22053 |
Reframing economic substance. |
Burke, Karen C. |
|
Sep 22, 2011 |
11244 |
Target allocations. |
Weber, Neal A. |
|
Apr 1, 2011 |
2391 |
A tisket, a tasket: basketing and corporate tax shelters. |
Lederman, Leandra |
|
Mar 1, 2011 |
24355 |
Sale versus loan: a current development in tax ownership? |
Borghino, Jeff |
|
Feb 1, 2011 |
1929 |
The impact of Section 1031 tax-deferred exchanges on agricultural land sale values. |
Shultz, Steven; Sindt, Roger P. |
|
Jan 1, 2011 |
5076 |
Part XVI: Limitation on loss deductions. |
|
|
Jan 1, 2011 |
12878 |
IRS issues final regulations on tax shelter excise taxes. |
Friske, Karyn Bybee; Pulliam, Darlene |
|
Oct 1, 2010 |
642 |
Do we really have privilege? |
Moise, Robert M. |
|
Oct 1, 2010 |
857 |
One prong, two prong, many prongs: a look into the economic substance doctrine. |
Yoder, Amanda L. |
|
Sep 22, 2010 |
11315 |
Paying for individual health insurance through tax-sheltered cafeteria plans. |
Hall, Mark A.; Monahan, Amy B. |
|
Sep 22, 2010 |
5836 |
Sec. 465 traps for the unsuspecting S corporation shareholder. |
Taub, Lewis |
|
Jul 1, 2010 |
4017 |
Tax breaks blossom: Spanish producers turn to shelters. |
Hopewell, John; De Pablos, Emiliano |
|
May 31, 2010 |
440 |
The accuracy-related penalty. |
Cook, John; Ocheltree, Alan J. |
|
Apr 1, 2010 |
7510 |
Careful analysis required for potential Regs. Sec. 1.752-7 liabilities. |
Klahsen, Rick |
|
Apr 1, 2010 |
1103 |
LILO stands up to court scrutiny. |
Bonner, Paul |
|
Jan 1, 2010 |
860 |
Update from the front: current issues affecting corporate tax departments. |
Sutton, Giles |
|
Jan 1, 2010 |
2663 |
Limitation on loss deductions. |
|
|
Jan 1, 2010 |
12928 |
Request for tax shelter opinion letters denied. |
Friske, Karyn Bybee; Puliam, Darlene |
|
Dec 1, 2009 |
586 |
Third time's not a charm: en banc first circuit permits IRS to obtain roadmap to "soft spots" on Textron's returns. |
Pawlow, Jean A.; Spencer, Kevin |
|
Sep 22, 2009 |
4021 |
Courts split on tax shelter exception to practitioner privilege. |
Schnee, Edward J. |
|
Sep 1, 2009 |
908 |
Broader interpretation of economic substance blunts deductions. |
Kreissl, Laura Jean; Pulliam, Darlene |
|
Aug 1, 2009 |
542 |
Two courts address tax shelter exception to tax practitioner privilege. |
Beavers, James |
|
Aug 1, 2009 |
1519 |
Tax shelter transactions disregarded. |
Beavers, James |
|
Jul 1, 2009 |
1562 |
Notice 2008-111: recent guidance on intermediary transactions. |
Fiesta, Susan F. |
|
Mar 1, 2009 |
1663 |
"Significant purpose" of tax avoidance trumps document privilege. |
Elzweig, Brian |
|
Dec 1, 2008 |
500 |
Economic substance redux. |
Schnee, Edward J. |
|
Nov 1, 2008 |
732 |
Temptation islands. |
Stone, Peter |
|
Nov 1, 2008 |
949 |
LILO comes up one leg short. |
Schnee, Edward J. |
|
Aug 1, 2008 |
544 |
Equal treatment for all taxpayers. |
Gilman, Jeffrey |
|
Aug 1, 2008 |
378 |
Government loses son of boss tax shelter case. |
Nevius, Alistair M. |
|
Jul 1, 2008 |
368 |
Forms 8275 and 8275-R: how much information is enough? |
Hodes, Rochelle L.; Fernandez, Lewis J. |
|
Jul 1, 2008 |
1016 |
The pursuit of transparency does not trump the work product privilege. |
Henkel, Michelle M. |
|
May 1, 2008 |
7410 |
The issue focus approach after one year: can LMSB steer clear of the shelter paradigm? |
Blair, David B.; Hani, George A. |
|
May 1, 2008 |
6202 |
Risk, return, and objective economic substance. |
Luke, Charlene D. |
|
Mar 22, 2008 |
20736 |
CPAs at risk as government continues to attack abusive tax shelters. |
McGowan, John R. |
|
Mar 1, 2008 |
4460 |
Codification of the economic substance doctrine. |
Beavers, James |
|
Mar 1, 2008 |
1799 |
Economic substance prevails against another son of BOSS. |
Upshaw, Alice A.; Pulliam, Darlene |
|
Mar 1, 2008 |
621 |
Son of boss goes into overtime. |
Schnee, Edward J. |
|
Nov 1, 2007 |
594 |
No penalty for BLIPS. |
Schnee, Edward J. |
|
Jun 1, 2007 |
496 |
Tax-sheltered investment accounts: fund yours now, retire later. |
|
|
May 1, 2007 |
397 |
IRS, B&D tool up for trial. |
Pulliam, Darlene |
|
May 1, 2007 |
458 |
Tax controversy in the post-shelter era. |
Gibbs, Lawrence B. |
|
May 1, 2007 |
3477 |
LMSB's industry issue focus approach: applying lessons learned from battling tax shelters to mainstream tax issues. |
Blair, David B.; Hani, George A. |
|
May 1, 2007 |
6653 |
IRS scores victory over alleged tax shelter. |
Pulliam, Darlene |
|
Apr 1, 2007 |
656 |
State tax shelters and state taxation of capital. |
Bankman, Joseph |
|
Mar 22, 2007 |
8270 |
State tax shelters and U.S. fiscal federalism. |
Stark, Kirk J. |
|
Mar 22, 2007 |
3174 |
In defense of requiring back-flips. |
Shaviro, Daniel N. |
|
Mar 22, 2007 |
1691 |
Compaq redux: implicit taxes and the question of pre-tax profit. |
Knoll, Michael S. |
|
Mar 22, 2007 |
15937 |
Tax shelters, Dutch books, and the fundamental theorem of asset pricing. |
Chorvat, Terrence R. |
|
Mar 22, 2007 |
8660 |
Tax shelters and the Code: navigating between text and intent. |
Dean, Steven A.; Solan, Lawrence M. |
|
Mar 22, 2007 |
11071 |
Of lenity, Chevron, and KPMG. |
Hickman, Kristin E. |
|
Mar 22, 2007 |
16704 |
Disrupting the market for tax planning. |
Weisbach, David A. |
|
Mar 22, 2007 |
3410 |
Patents, tax shelters, and the firm. |
Burk, Dan L.; McDonnell, Brett H. |
|
Mar 22, 2007 |
9644 |
Questioning the wisdom of patent protection for tax planning. |
Hellwig, Brant J. |
|
Mar 22, 2007 |
11641 |
Options backdating, tax shelters, and corporate culture. |
Fleischer, Victor |
|
Mar 22, 2007 |
13800 |
Tax lawyers are people too. |
Hill, Claire A. |
|
Mar 22, 2007 |
1365 |
Interpretative theory and tax shelter regulation. |
Galle, Brian |
|
Sep 22, 2006 |
21072 |
Abusive tax shelters: heavy penalties under the American Jobs Creation Act of 2004. |
Yang, James G.S.; Jeffers, Agatha E.; Lin, Beixin |
|
Aug 1, 2006 |
3422 |
Chief Counsel revamps case-specific advice procedures to match LMSB's new enforcement paradigms. |
Mersereau, Dwight N. |
|
Jul 1, 2006 |
5608 |
Pattern evidence in tax shelter litigation. |
Trainer, Corina |
|
Jul 1, 2006 |
799 |
The real tax test. |
Tomasky, Michael |
|
Jun 1, 2006 |
775 |
Tax Executives Institute-U.S. Department of Treasury Office of Tax Policy Liaison meeting minutes. |
|
|
May 1, 2006 |
4568 |
Abusive tax transactions involving exempt organizations. |
Underwood, Joyce M. |
|
May 1, 2006 |
906 |
FTB follows IRS tax shelter initiative. |
|
Brief article |
Mar 1, 2006 |
88 |
Hedge identification and timing rules - traps for the unwary. |
Ricks, Jo Lynn |
|
Mar 1, 2006 |
2028 |
Amendments to circular 230. |
Kastantin, Joseph T. |
|
Feb 1, 2006 |
5233 |
Deferred prosecution agreements: implications for corporate tax departments. |
Thorn, Kevin E. |
|
Jan 1, 2006 |
5463 |
Circular 230: is the hysteria over? |
MacIvor, Alexis A. |
|
Jan 1, 2006 |
5767 |
Comments on revenue offset provisions in Senate tax reconciliation bill: January 10, 2006. |
|
|
Jan 1, 2006 |
1709 |
TEI encourages IRS to reaffirm independence of Appeals: January 17, 2006. |
|
|
Jan 1, 2006 |
672 |
Amendments to circular 230: this two-part article analyzes additions and amendments to the circular 230 regulations adopted in 2004 and 2005. Part 1 covers rules on best practices and the definition of covered opinions. |
Kastantin, Joseph T. |
|
Jan 1, 2006 |
6624 |
Circular 230: beware the Jabberwock! |
Tell, Meah Rothman |
|
Jan 1, 2006 |
5355 |
Bridging the book-tax accounting gap. |
Whitaker, Celia |
|
Dec 1, 2005 |
20031 |
Reflections on practicing tax in today's world. |
Gibbs, Lawrence B. |
|
Nov 1, 2005 |
3453 |
TEI comments on Multistate Tax Commission draft model uniform statute: September 27, 2005. |
|
|
Nov 1, 2005 |
2851 |
Arrest speeds up Teuton fund collapse. |
Meza, Ed |
|
Oct 10, 2005 |
527 |
Circular 230: new rules on written tax advice. |
Buschel, Stephen R. |
|
Oct 1, 2005 |
1949 |
The IRS's new emphasis - tax enforcement. |
Wood, Robert W. |
|
Sep 1, 2005 |
1677 |
Reportable transactions - what tax advisers need to know. |
Schaefer, Rene C. |
|
Sep 1, 2005 |
2954 |
A winning tax shelter case. |
Jung, Do-Jin |
|
Jun 1, 2005 |
634 |
Post-AJCA straddle rules. |
Dyor, Elizabeth R. |
|
Jun 1, 2005 |
2411 |
New rules for reporting book-tax differences. |
Carman, Paul |
|
May 1, 2005 |
1422 |
Is your retirement plan really safe? Protect your clients' assets from creditors. |
Altieri, Mark P. |
|
Apr 1, 2005 |
2354 |
The AJCA's domestic business provisions: the American Jobs Creation Act of 2004 (AJCA) is an expansive piece of legislation touching many types of taxpayers. This article discusses the AJCA provisions that primarily affect U.S. domestic businesses. |
Orbach, Kenneth N. |
|
Mar 1, 2005 |
6010 |
Tax shelter can have business purpose. |
Hiner, Ronald R. |
|
Mar 1, 2005 |
505 |
New Circular 230 regulations impose strict standards for tax practitioners. |
MacIvor, Alexis A. |
|
Jan 1, 2005 |
9377 |
Disclosure of reportable transactions: tax shelter registration. |
Manning, Paul |
|
Jan 1, 2005 |
915 |
Modifications of actions to enjoin certain conduct related to tax shelters and reportable transactions. |
Manning, Paul |
|
Jan 1, 2005 |
99 |
Modified penalty for failing to maintain investor lists. |
Manning, Paul |
|
Jan 1, 2005 |
417 |
Penalties on tax shelter promoters. |
Manning, Paul |
|
Jan 1, 2005 |
181 |
Tax shelter exception to confidentiality privileges relating to taxpayer communications. |
Manning, Paul |
|
Jan 1, 2005 |
110 |
Illinois's new tax shelter rules. |
Zoellick, Todd |
|
Nov 1, 2004 |
2607 |
The new penalty regime finally arrives: proceed with caution! |
Beller, Herbert N. |
|
Nov 1, 2004 |
7629 |
Current developments. |
Burton, Hughlene A. |
|
Oct 1, 2004 |
4322 |
California taxpayer disclosure requirements. |
Amitay, Sharlene |
|
Sep 1, 2004 |
3189 |
An analysis of SSTS interpretation no. 1-2. |
Reinsch, Roger |
|
Aug 1, 2004 |
3959 |
Dueling over corporate tax shelters. |
Barlas, Stephen |
|
Aug 1, 2004 |
674 |
Textualism and tax shelters. |
Cunningham, Noel B.; Repetti, James R. |
|
Jun 22, 2004 |
27696 |
New requirements for abusive tax shelters. |
|
Brief Article |
Jun 1, 2004 |
202 |
Accounting firm required to release names of investors in tax shelter. |
Whitehead, Roy |
|
Jun 1, 2004 |
685 |
The final tax shelter disclosure rules: reporting, registration, and list maintenance requirements. |
Vogelsang, Stephen G. |
|
May 1, 2004 |
2782 |
No gain deferral on stock sale to ESOP. |
Puckett, Mark D. |
|
May 1, 2004 |
797 |
TEI comments on LMSB record retention initiative: April 8, 2004. |
|
|
May 1, 2004 |
1047 |
Amnesty program extended for illegal tax shelters. |
|
Brief Article |
Mar 1, 2004 |
126 |
New regs. on contested liability trusts. |
Auclair, David |
|
Feb 1, 2004 |
1593 |
An overview of California's 2003 tax shelter and abusive tax shelter legislation. |
Coffill, Eric J. |
|
Jan 1, 2004 |
6525 |
Tax shelters. |
Laffie, Lesli S. |
|
Nov 1, 2003 |
970 |
FTB to work with IRS in campaign against tax cheats. |
|
Brief Article |
Oct 1, 2003 |
83 |
Codification of the economic substance doctrine and tax shelter penalty proposals: August 5, 2003. |
|
|
Sep 1, 2003 |
5352 |
Tax shelters under attack. |
Alexander, Raquel Meyer; Hanson, Randall K.; Smith, James K. |
|
Aug 1, 2003 |
3313 |
Tax shelter transactions: to amend or not to amend? |
Ely, Mark H. |
|
Jul 1, 2003 |
1060 |
Recent court decision demands increased diligence when discussing privileged information. |
Markowitz, Jeffrey A.; Lubar, Jessica R.; Baron, Stephanie K. |
|
Jun 1, 2003 |
1836 |
Tax shelter final regs. |
Emilian, Jim |
|
Jun 1, 2003 |
4628 |
More clarification on 1031 exchanges. |
Raitz, Ronald L. |
|
Jun 1, 2003 |
906 |
Loss transactions exempt from tax shelter disclosure rules. |
O'Driscoll, David |
|
May 1, 2003 |
858 |
Shelter from the storm: New IRS tax shelter regs take a closer look at transactions. (10-40). |
Goold, Linda |
|
May 1, 2003 |
536 |
Failure to comply with tax shelter disclosure regulations: what's at stake? |
Larsen, Bruce |
|
Mar 1, 2003 |
8002 |
Two TEI regions meet with LMSB, appeals, counsel representatives: members from Regions 5 & 6 discuss tax shelters, issue resolution, and capitalization regs with IRS counterparts. |
Fahey, Mary L. |
|
Mar 1, 2003 |
2321 |
Tax shelter Temp. Regs. |
Emilian, Jim |
|
Mar 1, 2003 |
3632 |
Tax shelter lacked nontax business purpose. |
O'Driscoll, David |
|
Mar 1, 2003 |
929 |
Tax shelter temp. regs. |
Emilian, Jim |
|
Feb 1, 2003 |
5309 |
IRS starting to challenge popular tax deferral technique. |
Rubinger, Jeffrey L. |
|
Jan 1, 2003 |
4534 |
Tax shelters. |
Laffie, Lesli S. |
|
Dec 1, 2002 |
463 |
IRS aggressively challenges privilege. |
Ely, Mark H. |
|
Oct 1, 2002 |
728 |
Bermuda triangle. (Competing Interests). |
Gross, Daniel |
|
Oct 1, 2002 |
693 |
Tax shelters. |
Laffie, Lesli S. |
|
Aug 1, 2002 |
732 |
A weapon from the past: a 67-year-old case proves the downfall of corporate tax shelters. |
Flesher, Tonya K. |
|
Jul 1, 2002 |
3025 |
Financial statement disclosure of Corporate Tax Shelters: opening up to the light. |
Jenkins, J. Gregory; Sawyers, Roby B. |
|
Jun 1, 2002 |
2572 |
Congress set to raise the roof on tax shelters. (Washington Insights). |
Prysock, Mark |
Brief Article |
May 1, 2002 |
697 |
Tax shelter disclosures. |
Laffie, Lesli S. |
|
Apr 1, 2002 |
375 |
Ann. 2002-2: the carrot and the stick? |
Ely, Mark H. |
|
Apr 1, 2002 |
1086 |
New law says FTB can't levy innocent investor's residence. (FTB News). |
|
Brief Article |
Mar 1, 2002 |
91 |
Notice 2001-45 attacks basis-increase transactions as tax shelters. |
Sair, Edward A. |
|
Mar 1, 2002 |
770 |
Heads up from NEA member benefits. (Money). |
|
Brief Article |
Jan 1, 2002 |
242 |
Fees for future services. (Tax Matters). |
Reichert, Charles J. |
|
Dec 1, 2001 |
616 |
Tax relief report released by firm in wake of trade center tragedy. |
|
Brief Article |
Oct 17, 2001 |
288 |
Finance Committee Tax Shelter Proposal. |
|
Brief Article |
Oct 1, 2001 |
157 |
CRAT Attack. |
Packard, Pamela |
|
May 1, 2001 |
654 |
Circular 230. |
Laffie, Lesli S. |
|
Mar 1, 2001 |
787 |
Treasury's long-awaited Subpart F study breaks no new ground, touts ending deferral. |
Garrett-Nelson, LaBrenda |
|
Jan 1, 2001 |
5678 |
New Treasury regulations provide for greater scrutiny of illicit tax shelters. |
Carruth, Paul J. |
|
Jan 1, 2001 |
2654 |
Can the battle be won? Compaq, the sham transaction doctrine, and a critique of proposals to combat the corporate tax shelter dragon. |
Graber, Brion D. |
|
Nov 1, 2000 |
20388 |
TAX SHELTER REGS COULD BE HARMFUL TO SMALL BUSINESSES. |
|
Brief Article |
Sep 1, 2000 |
259 |
Registration, listing and disclosure of potentially abusive corporate tax shelters. |
Sawyers, Roby B. |
|
Aug 1, 2000 |
6337 |
Corporate tax shelters. |
Fiore, Nicholas J. |
|
Aug 1, 2000 |
508 |
Walking the tightrope: the new tax shelter disclosure regulations. |
Harrison, Jack F. |
|
Jul 1, 2000 |
6579 |
Corporate tax shelter regulations: disclosure of reportable transactions. |
|
|
Jul 1, 2000 |
7499 |
Stepped Up Fight Against Corporate Tax Shelters. |
Barlas, Stephen |
Brief Article |
Apr 1, 2000 |
744 |
Misrepresentation of a tax matter by a third party. |
|
|
Jan 1, 2000 |
5847 |
House Ways and Means Committee testimony: corporate tax shelters. |
|
|
Nov 1, 1999 |
9654 |
Trojan Horses. |
Springsteel, Ian |
Brief Article |
Oct 1, 1999 |
821 |
W&M plans 1031 exchange. |
Weiss, Lois |
|
Jun 9, 1999 |
561 |
Gifting IRC Section 403(b) assets. |
Smilowitz, Mitchell J. |
|
Jun 1, 1999 |
1315 |
Corporate tax shelters and corporate tax management. |
Kleinbard, Edward D. |
|
May 1, 1999 |
13433 |
AICPA comments on administration's corporate tax shelter proposals. |
Sawyers, Roby B. |
|
May 1, 1999 |
2682 |
Clinton targets corporate tax shelters. |
Hammer, Viva |
|
Mar 1, 1999 |
1652 |
Income averaging for farmers: careful planning required! |
Jennings, Bob |
|
Nov 1, 1998 |
858 |
The definition of a corporate tax shelter under sections 6662 and 6111 of the Internal Revenue Code. |
|
|
Nov 1, 1998 |
3454 |
Proposed restriction on attorney-client privilege for communications relating to corporate tax shelters. |
|
|
Jul 1, 1998 |
943 |
Tax planning and the tax shelter penalty rules. |
|
|
Feb 1, 1998 |
400 |
Death of the corporate tax shelter? |
Ciesar, William W. |
|
Nov 1, 1997 |
1640 |
IRS warns taxpayers on abusive trusts. |
Baumann, Dale R. |
|
Jun 1, 1997 |
640 |
IRS cracks down on self-amortizing investments in conduit financing entities. |
Josephs, Stuart R. |
|
May 1, 1997 |
1210 |
Proposal to require registration of confidential corporate tax shelters. |
|
|
Nov 1, 1995 |
1798 |
Recent changes to accuracy-related penalty rules. |
Grieger, Steven I. |
|
Jul 1, 1995 |
1269 |
When advice of others will avoid penalties. |
Pflieger, Debbie |
|
Apr 1, 1995 |
627 |
Proposed amendment of the substantial understatement penalty. |
|
|
Sep 1, 1994 |
2279 |
LLC may limit choice of accounting method. |
Kolk, J. Michael |
|
Aug 1, 1994 |
598 |
Return to safe harbor. |
Lear, Jeffrey |
|
Jun 1, 1993 |
1044 |
Tax shelter bailouts through gratuitous transfers of partnership interests. |
Taicher, Jaime |
|
Aug 1, 1992 |
1281 |
What is a "tax shelter" for purposes of the "recurring item" exception? |
Kempke, Robert E. |
|
Mar 1, 1992 |
652 |
Tax shelters in the 1990s; rumors of the death of tax shelters may be greatly exaggerated. |
Connors, John J. |
|
Sep 1, 1991 |
4671 |
Deductio ad absurdum. Want a government subsidy of $225,000 a year? Buy a mansion. |
Atlas, John |
|
Feb 1, 1990 |
1933 |
SFAS 96 - recognition of assets and liabilities. |
Agami, Abdel M. |
|
Jan 1, 1990 |
1623 |
Coping with the new tax law. |
Artis, Kenneth J. |
|
Apr 1, 1987 |
720 |