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Browse Basis (Taxation) topic

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1-191 out of 191 article(s)
Title Author Type Date Words
Current developments in partners and partnerships. Burton, Hughlene A. Feb 1, 2020 7548
Liquidating an S corporation that is not subject to the BIG tax. Markwood, Linda Dec 1, 2019 901
Allocation of the Purchase Price in Sales Transactions. Glazier, Scott L. May 1, 2019 3996
Avoid tax traps with a timely appraisal: New basis-consistency requirements make defensible valuations of inherited property even more important. Stemmy, Thomas J. Apr 1, 2019 2801
Current developments in partners and partnerships. Burton, Hughlene A. Feb 1, 2019 8482
Tax compliance after M&As: Elections, carryovers, and debt offer plenty of issues to track following either a stock or an asset deal. Wilcox, Justin N.; LaSaracina, Lisa J. Dec 1, 2017 2558
S corp. basis and why it's important. Kinkaid, Amy I. Dec 1, 2017 760
ADVOCATING A CARRYOVER TAX BASIS REGIME. Schmalbeck, Richard; Soled, Jay A.; Thomas, Kathleen DeLaney Nov 1, 2017 24921
Loan guarantees do not increase S corporation shareholder's basis: the guarantees lacked any economic outlay, the Tax Court holds. Reichert, Charles J. Jul 1, 2017 695
Basis consistency: how to kill a fly with a bazooka. Scott, Mark; Goldberger, Scott L. May 1, 2017 4133
Acquisition planning for a tax basis step-up. Shapiro, Steven D. Jan 1, 2017 3641
Consistent basis reporting between estates and beneficiaries. Rosen, Jordon Cover story Nov 1, 2016 2818
Valuing and substantiating charitable contributions. Ellentuck, Albert B. Jul 1, 2016 1989
Proposed regulations govern estate basis consistency reporting. Schreiber, Sally P. Jun 1, 2016 1056
Recent guidance affecting research credit carryforwards from closed years. Hiromoto, Mike; Deininger, John; Windram, Tom Apr 1, 2016 1858
Stock received in demutualization has no basis. Beavers, James A. Feb 1, 2016 1413
Return due dates changed. Nevius, Alistair M. Oct 1, 2015 970
Basis rules for estates of 2010 decedents proposed: carryover basis election for estates electing out of estate tax requires special adjustments. Schreiber, Sally P. Aug 1, 2015 760
Basis adjustments in CFC stock held by partnerships for subpart F inclusions, PTI distributions. Yu, Hui Jul 1, 2015 1233
Desirability, mechanics of making sec. 362(e)(2) elections for state tax returns. Friedel, David B.; Awuah, Yaw Jul 1, 2015 1224
Final regulations amend broker basis reporting requirements: basis calculation elections, OID on tax-exempt obligations, and sec. 1256 option transfers to other brokers are among areas addressed. Schreiber, Sally P. Jun 1, 2015 626
Buyer beware of Zenz transactions. O'Connor, Mike; Malkuh, Maggie Feb 1, 2015 1285
When payments on debt are considered a deemed dividend. Borghino, Jeff Feb 1, 2015 1872
The limited liability company basis limitation. Ellentuck, Albert B. Oct 1, 2014 1857
Sec. 1059: adjusting more than basis. Cotter, Matthew Jul 1, 2014 970
Partnership basis rules proposed. Schreiber, Sally P. Apr 1, 2014 462
Structuring minority interest acquisitions with a step-up in basis: sec. 1239 and beyond. Gruidl, Nick; Wittersheim, Corey Apr 1, 2014 2175
Contributed property in the hands of a partnership. Ellentuck, Albert B. Apr 1, 2014 2262
Form 1099-B and the new adjusted tax basis and sales proceeds reporting rules for brokers. Almeras, Jon Mar 1, 2014 2399
Current developments in partners and partnerships. Burton, Hughlene A. Feb 1, 2014 7779
Don't forget the mandatory application of sec. 732(d). Kim, Grace; Carrasco, Jose Feb 1, 2014 2884
Cost basis denied due to failure to meet the all-events test. Watkins, Tracy Feb 1, 2014 1058
IRS finalizes regs. addressing limitations on transfers of built-in losses. Bakke, Donald W. Jan 1, 2014 1186
Determining the taxability of S corporation distributions. Nitti, Tony Jan 1, 2014 4846
Sec. 754 and ground leases. Pitt, Andrew Oct 1, 2013 946
Debt and proving basis in flowthrough entities. Heroux, Mark S.; Walsh, Colin J. Oct 1, 2013 1494
The brave new world of cost basis reporting: new reporting requirements for securities brokers add complexity for return preparers and taxpayers. Horn, Jonathan Sep 1, 2013 2213
Final sec. 336(e) regulations: election for qualified stock dispositions. Mittman, Matthew J. Sep 1, 2013 2715
Broker basis reporting of debt instruments and options: actions holders or issuers must or may want to take. Koppenol, Bonnie B.; Vander Baan, Sheryl L. Sep 1, 2013 1621
Buying or selling C corporation stock. Ellentuck, Albert B. Sep 1, 2013 1493
QSub election does not increase shareholder stock basis. Nitti, Tony Aug 1, 2013 1889
Sec. 108(e)(2) and debt that would give rise to basis. Unell, Bela Jun 1, 2013 1063
Sec. 901(m): potential trap for partnership transactions. Dokko, Sean; Roth, William F., III; Pedersen, Robert C. May 1, 2013 1772
Deducting S corporation losses to extent of shareholder basis. Ellentuck, Albert B. Apr 1, 2013 1742
Current developments in partners and partnerships. Burton, Hughlene Feb 1, 2013 6144
Determining a member's participation in LLC activities. Ellentuck, Albert B. Feb 1, 2013 1388
Judicial deference to regulations: Home Concrete & Supply L.L.C. Williamson, Donald T.; Staley, Blair Jan 1, 2013 4005
LLC distributions of contributed property. Ellentuck, Albert B. Oct 1, 2012 2116
Shifting receivables between S corps. increases basis. Reichert, Charles J. Sep 1, 2012 523
Reporting life insurance transactions by S corporations. Chandler, Peter L. Aug 1, 2012 1936
Associated-property rule regulation held invalid. Beavers, James A. Aug 1, 2012 1470
Contributions increase shareholders' S corporation basis. Beavers, James A. Aug 1, 2012 754
Supreme court affirms Home Concrete on overstated basis. Jul 1, 2012 483
Overstatement of basis does not extend assessment statute of limitation. Beavers, James A. Jul 1, 2012 1989
Cost-basis reporting, the new schedule D, and form 8949. Yuskewich, J. Matthew Apr 1, 2012 1200
Prop. regs clarify basis reporting for debt, options. Roane, Dayna E. Mar 1, 2012 764
Application of the tax basis and at-risk loss limitations to partners. Nevius, Alistair M. Mar 1, 2012 3009
Invalid Sec. 754 elections: some observations. Brock, Noel P. Feb 1, 2012 1689
The basics of S Corporation stock basis: avoid problems in calculating and tracking shareholders' basis. Menden, Meredith A. Jan 1, 2012 2172
Selecting the right target basis calculation for your basis transfer transaction. Keppler, Juliane L. Nov 1, 2011 4759
Updated guidance on the determination of basis of stock in transferred basis transactions. Pineda, Rina M. Nov 1, 2011 774
Taxtrends: preparing and filing form 8939. Cantrell, Carol A. Nov 1, 2011 3756
Sec. 1031 related-party exchanges and basis shifting. Wong, Alan Oct 1, 2011 1266
Estimating the basis of stock acquired in a type B reorg. Howell, Lindsey M. Sep 1, 2011 1326
Information reporting requirements affect corporations and transferors of securities. Koppenol, Bonnie B.; Mangan, David H.; Vander Baan, Sheryl L. Sep 1, 2011 3277
Estate tax or carryover basis? Practitioners must weigh the better option for estates of decedents who died in 2010. Ransom, Justin P.; Schafer, Frances Jul 1, 2011 3635
"Associated-property" regs survive "strong" challenge. Schnee, Edward J. Jul 1, 2011 933
The impact of unified loss rules on earnings and profits. Smith, Annette B. Jul 1, 2011 1406
Partnership determination of eligible basis for energy grants. Smith, Annette B. Jul 1, 2011 2498
Circuit split deepens on six-year period for basis overstatements. Friske, Karyn Bybee; Pulliam, Darlene May 1, 2011 1069
Case addresses the sec. 752 anti-abuse regs. Patch, David May 1, 2011 2607
IRS maintains stance on omissions from gross income and overstatement of basis. Nevius, Alistair M. Feb 1, 2011 804
The untold story of Crane v. Commissioner reveals an inconvenient tax truth: useless depreciation deductions cause global basis erosion to bait a hazardous tax trap for unwitting taxpayers. Katz, I. Jay Jan 1, 2011 6668
The untold story of Crane v. Commissioner reveals an inconvenient tax truth: useless depreciation deductions cause global basis erosion to bait a hazardous tax trap for unwitting taxpayers. Katz, I. Jay Jan 1, 2011 15146
Final regs. on stock basis reporting requirements. Nevius, Alistair M. Dec 1, 2010 372
Planning to escape the S corporation built-in gains tax in 2010. Ellentuck, Albert B. Aug 1, 2010 1515
Temporary regs. held invalid. Beavers, James A. Jul 1, 2010 1257
The story of basis. Sullivan, Jeanne Jun 1, 2010 4886
Carryover basis for property acquired from a decedent dying during 2010. Nuckolls, John M. May 1, 2010 3378
S corp. shareholder basis for circular or certain back-to-back loans. Klahsen, Rick Apr 1, 2010 1126
Determining basis in tax-free acquisitions. Stewart, Dave N.; Thompson, Steven C. Nov 1, 2009 2690
Ninth, federal circuits: basis overstatement not income omission. Bonner, Paul Sep 1, 2009 522
IRS proposes basis-tracing regulations. Kreissl, Laura Jean; Pulliam, Darlene Jun 1, 2009 529
Customs valuation: a concern for unsuspecting tax practitioners. Abad, Luis A. Jun 1, 2009 1867
Proposed regs. provide model for stock basis recovery and identification. Nevius, Alistair M. Apr 1, 2009 382
Tax considerations for buying and selling property with a burdensome lease. Maples, Larry; Turner, Mark; Howard, Beth Apr 1, 2009 2306
Capital contributions increase stock, not loan basis. Reichert, Charles J. Apr 1, 2009 710
Update on determinations of target stock basis in B reorgs. Petkov, Blagovest L.; Gareau, Matthew E.; Schneider, Mark A. Mar 1, 2009 1540
Open transaction doctrine applied to demutualization. Thompson, Steven C. Nov 1, 2008 822
S corporation shareholder loans: a cautionary tale. Jacobs, Harriet Oct 1, 2008 872
Current developments in S corporations. Karlinsky, Stewart S.; Burton, Hughlene A. Oct 1, 2008 5861
Understanding the tax consequences of liquidation to an S shareholder. Ellentuck, Albert B. Apr 1, 2008 2416
S Corporations' charitable contributions of appreciated property and shareholders' adjusted basis in S stock. Karlinsky, Stewart S.; Brown, Steven J. Mar 1, 2008 784
You say omit, I say understate. Reichert, Charles J. Sep 1, 2007 505
Matching asset values for income and estate tax. Rider, Gary D.; Pulliam, Darlene Sep 1, 2007 628
Determining basis for gambling losses. Laffie, Lesli S. Jun 1, 2007 498
Redemptions and disappearing basis. McKeague, Rory J. Sep 1, 2006 1105
Basis of debt obligations in certain transactions. Michalowski, John Jul 1, 2006 763
Basis of shares received in a reorganization. Clifton, Diane May 1, 2006 1024
Partnership liabilities. Laffie, Lesli S. Aug 1, 2005 553
Installment sales with contingent sales price. Messina, Josh Aug 1, 2005 1526
At-risk rules - Sec. 465 prop. regs. Kozenko, Elizabeth Aug 1, 2005 1218
Alternative approach for calculating loss disallowance on disposition or deconsolidation of subsidiary stock. Morrison, Sally Mar 1, 2005 2643
Shareholder guarantee to S corporation creditors doesn't increase basis. Nash, Claire Y. Aug 1, 2004 820
Continuing uncertainty on research credit definition of "gross receipts". Perez, Ruth Jul 1, 2004 967
S shareholder loan basis. Schwartzman, Randy May 1, 2004 943
Partner's basis. Laffie, Lesli S. May 1, 2003 352
Use of a QI in Sec. 1031 LKEs. Ochsenschlager, Thomas P. Feb 1, 2003 676
Loan to S corporation may not generate taxpayer basis. Beck, Allen M. Oct 1, 2002 1125
Contributing zero-basis accounts receivable to a cash-basis partnership. Ellentuck, Albert B. Oct 1, 2002 869
Iceberg ahead! Navigating the murky waters of gift-tax-return preparation. Kanyuk, Amy K. Oct 1, 2002 3873
S corporation suspended losses allowed against C corporation basis following merger.. Miller, Louis J. Sep 1, 2002 954
Structuring debt basis in an S corporation. Packard, Pamela May 1, 2002 983
Tax court provides guidance on Pre-1998 SLL claims. Ely, Mark H. Apr 1, 2002 892
Notice 2001-45 attacks basis-increase transactions as tax shelters. Sair, Edward A. Mar 1, 2002 770
S shareholder loans: potential tax trap. Goldberg, Michael J. Feb 1, 2002 1230
Ninth Circuit allows basis allocation to expected property rights. Koppel, Michael D. Dec 1, 2001 1038
Passive loss carryovers - a reversal. Schnee, Edward J. May 1, 2001 603
Advances from related corporation give basis to S shareholder. Goldberg, Michael J. Feb 1, 2001 644
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
Pres. Clinton's proposal to repeal sec. 1014(b)(6) is unfair. Josephs, Stuart R. May 1, 2000 1079
Amounts borrowed from fellow S shareholder not at-risk for basis purposes. Davis, Jon E. Apr 1, 2000 573
Mutual fund redemptions. Fiore, Nicholas J. Apr 1, 2000 633
Contingent and unliquidated assumed liabilities increase basis of purchased assets. Trachtenberg, Jane I. Nov 1, 1999 270
No S corp. basis for excluded DOI income. Rouleau, Michael L. Aug 1, 1999 739
IRS finalizes regs. on basis reduction on excluded DOI income. Scott, Leigh Mar 1, 1999 1319
S corporation stock basis adjustments. Schnee, Edward J. Oct 1, 1998 448
Allocation of basis among properties distributed by partnerships. Keller, Brian E. Sep 1, 1998 1409
Unsecured note makes gain disappear. Lynch, Michael Aug 1, 1998 533
Tax planning under section 357(c): Peracchi and creating something out of nothing. Lipton, Richard M. Jul 1, 1998 5880
Getting the benefit of your bargain in partnership acquisitions: proposed regulations under sections 743(b) and 755. McLean, Scot A. Jul 1, 1998 13901
The TRA '97's new basis allocation rules for property distributions. Streer, Paul J. Jul 1, 1998 5724
No step-up in basis for installment notes. Hudson, Boyd D. May 1, 1998 689
Subchapter S and COD income: a taxpayer defeat. Josephs, Stuart R. Brief Article May 1, 1998 532
Making the Sec. 754 election decision for a family partnership after TRA '97. Keene, David Jan 1, 1998 5400
Basis step-up when property is subject to a power of appointment. Hudson, Boyd D. Dec 1, 1997 675
Effects of dividends and spin-offs on stock. Talbott, John C. Dec 1, 1997 940
Section 1059A regulations relating to the basis of property imported into the United States. Nov 1, 1997 1227
Do basis and risk limitations affect using tips credit? Albin, John M. Aug 1, 1997 550
Prop. regs. heighten the "reasonable basis" standard for return positions. Sirotic, Steven A. Aug 1, 1997 3338
Basis reduction due to discharge of indebtedness: proposed regs. Liquerman, Robert Jun 1, 1997 1388
Excess IRA contributions increasing taxpayer's basis. Barton, Peter C. Jun 1, 1997 1063
Transfer of encumbered property to corporation can have negative tax consequences. Hudson, Boyd D. May 1, 1997 553
Is sec. 704(c) or sale treatment better for a contributing partner? Holbrook, Terri L. May 1, 1997 1271
When can losses be deducted against S corporation basis? Selvia, Jack May 1, 1997 888
Unitizing basis when a selling or liquidating partner owns both limited and general partnership interests. Ellentuck, Albert B. Feb 1, 1997 1040
Applying the sec. 108(c) basis adjustment election to foreclosures. Greene, Richard L. Jan 1, 1997 4296
Sec. 351 transfers as "bargain purchases." Kalis, Frank J., Jr. Jun 1, 1996 473
Final consolidated zero-basis regulations fix part (but not all) of the problem. Bailine, Richard W. Jun 1, 1996 795
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
Final regs. clarify basis and distribution issues, but leave unanswered questions. Duncan, William A. May 1, 1996 7212
The accrual basis trap. Person, Stanley Brief Article Mar 1, 1996 344
Calculating basis in stock and debt of an S corporation under the final regulations. De Rosa, Albert Mar 1, 1996 1841
Basis adjustment for gift tax paid - amendment to regs. sec. 1.1015-5. Richter, Michael H. Brief Article Dec 1, 1995 525
One basis, multiple partnership interests. Kelley, Duane G. Brief Article Dec 1, 1995 432
Effect of nondeductible, noncapital expenses on S stock basis and taxable income. Slattery, Michael J. Nov 1, 1995 1299
Qualifying disposition under regs. sec. 1.1368-1(g): the importance of the form. Orbach, Kenneth N. Sep 1, 1995 904
Consolidated return election may mitigate stock basis decrease from phantom item. Rainey, Steven K. Jun 1, 1995 2052
What to do about low-basis stock. Allen, Darya B. Jun 1, 1995 1644
Sec. 108(a)(1) excluded COD income: are "windfall" basis adjustments allowed? Pollack, Sheldon D. May 1, 1995 4127
Tax Court restricts S corporation shareholder's basis for loss deductions. Sager, Clayton R. May 1, 1995 1350
Letter ruling denies step-up basis of S stock through COD income. Josephs, Stuart R. Brief Article May 1, 1995 250
Accounting for book-tax differences of property contributed to a partnership. Walsh, Joseph G. Apr 1, 1995 6924
Effective date for new investment adjustment rules may yield some surprises. Hennessey, Kevin Apr 1, 1995 543
Final regulations on treatment of built-in gain on conversion from C to S. Dunn, Bill Apr 1, 1995 666
Back-to-back loans may not create basis. Grush, Gary Feb 1, 1995 1151
Final consolidated rules provide some relief from trap for the unwary. Rosen, Robert M. Jan 1, 1995 436
Interest capitalization under the sec. 263A(f) proposed regs.: 20 questions may help clarify complicated rules. Davis, Richard O. Sep 1, 1994 7972
Disallowed PALs increase basis when estate distributes the activity. Schooley, Rita L. Brief Article Aug 1, 1994 280
Using S losses to generate future capital gains - planning opportunities available for shareholders with capital losses. Terry, Steve Jul 1, 1994 1288
Basis adjustments for liquidation payments to retiring and deceased partners. Harris, Richard W. Jul 1, 1994 3532
Annuity contract received in Sec. 1035 exchange did not retain original contract's grandfather status. Taylor, David E. May 1, 1994 1179
New exclusion for income from discharge of real property business debt: partners v. partnership. Dudzinsky, Robert J. May 1, 1994 963
IRS finalizes basis and distribution regulations for S corporations. Shapiro, Dina Brief Article Apr 1, 1994 292
Using capital contributions and debt to increase the loss basis of S shareholders. Strobel, Caroline D. Feb 1, 1994 3605
Proposed consolidated regulations pose trap for unwary. Rosen, Robert M. Jan 1, 1994 387
Asset acquisition for contingent convertible debt. Hampton, Randall C. Jan 1, 1994 458
Availability of one-time gain exclusion on sale of personal residence in bankruptcy. Kanovsky, Sharon R. Jul 1, 1993 1041
Appeals court allows 100% stepped-up basis for pre-1977 spousal joint property. Springgate, Susan K. Brief Article May 1, 1993 391
Accounting method change for depreciation attributable prior misclassification of property. Harski, Martin L. May 1, 1993 539
Surviving spouse's depletion on community property for year of deceased spouse's death. Harrell, Madlyn M. Brief Article May 1, 1993 334
Exempt organizations: basis of property at the time of loss of exemption or transfer to taxable subsidiary. Salvetti, Arthur A. Brief Article Mar 1, 1993 483
Abandonment of partnership interests. Williford, Jerry S. Feb 1, 1993 1607
A step up from Sec. 355? Haran, Robert B. Feb 1, 1993 639
Treatment of accrued partnership property tax liabilities for basis under Sec. 752. Zoot, Jordan S. Brief Article Nov 1, 1992 301
Consolidated returns and E&P - application of Sec. 1503(e) to preaffiliation property. Tiedemann, William J. Nov 1, 1992 1086
Must developers comply with Rev. Proc. 75-25? Williford, Jerry S. Feb 1, 1992 693
Carryover of pre- 1987 investment interest expense. Klaus, Kenton J. Nov 1, 1991 832
Changes to stock option plans and allocating basis to assets and liabilities acquired in a leveraged buyout. Volkert, Linda A. Jul 1, 1991 2100
Proposed loss disallowance regulations. Warner, James C. Jan 1, 1991 5881

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