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1-189 out of 189 article(s)
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

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