Printer Friendly

Browse Interest deductions topic

Laws, regulations and rules subtopic

Articles

1-140 out of 140 article(s)
Title Author Type Date Words
TEI Comments on Proposed Section 163(j) Regulations. May 1, 2019 4973
Family Office Investments and Business Interest Proposed Regulations. Serrate, Lindsey Mar 1, 2019 2131
The Graphic Guide to Section 163(j): A visual breakdown of this important aspect of the TCJA. Doyle, Diana S.; Ohlgart, Christopher J.; Weiner, Samuel R. Mar 1, 2019 4170
It's in Your Interest: New [section]l63(j)'s Limitations on Business Interest Deductions. Dana, Michael Nov 1, 2018 4000
Five types of interest expense, three sets of new rules. Witner, Larry; Krumwiede, Tim Oct 1, 2018 4474
The function of basis. Ellentuck, Albert B. Apr 1, 2018 1952
CARRIED INTEREST AND BEYOND: THE NATURE OF PRIVATE EQUITY INVESTMENT AND ITS INTERNATIONAL TAX IMPLICATIONS. Kim, Young Ran Christine Mar 22, 2018 27819
CARVE-OUTS FROM CARRIED INTEREST LEGISLATION: WHY REFORM SHOULD INCLUDE REAL ESTATE INVESTMENT PARTNERSHIPS. Fawcett, Emily E. Mar 22, 2018 11935
Earnings stripping: effective tax strategy to repatriate earnings in a global economy. Pasmanik, Philip T. May 1, 2016 2897
Sec. 163(l)'s "substantial certainty" test and related-party convertible debt. Borghino, Jeff Feb 1, 2016 1711
Capitalization not required for payment to terminate management agreement prior to IPO. Meade, Kathleen; Salza, John Oct 1, 2015 1798
IRS ruling expands scope of debt obligations in registered form. Hermann, Jared A. Jul 1, 2015 1303
Estate planning with carried interests: navigating I.R.C. s. 2701. Brown, Nathan R. Jul 1, 2015 5197
Merged corporations can offset tax interest: the surviving corporation and acquired corporations in a merger are considered the same taxpayer for purposes of interest offsetting. Reichert, Charles J. Feb 1, 2015 653
Interest on residential property debt not deductible as investment interest. Jang, Jaclyn; Kiouressis, Assimina May 1, 2013 1628
International tax issues for newly multinational corporations: a due-diligence perspective. Weber, Mindy Tyson Apr 1, 2013 1780
Tax Court denies investment interest deduction. Beavers, James A. Mar 1, 2013 1600
Unmarried co-owners must allocate mortgage interest limits. Reichert, Charles J. Jul 1, 2012 479
Guidance issued on interest exceeding acquisition and home equity indebtedness limitations. Anderson, Kevin D. May 1, 2012 1325
Removal of Sec. 163(j) limitation does not qualify as accounting method change. Anderson, Kevin D. May 1, 2012 1186
Qualified residence interest limits apply on a per residence basis. Beavers, James A. May 1, 2012 977
Tax planning for parents of college students: help clients form a strategy from the Code's array of options. Beams, Joseph D.; Briggs, John W. Mar 1, 2012 3382
Equitable ownership and mortgage interest deductions. Chambers, Valrie Jan 1, 2012 1053
Estate may deduct interest on loan between two trusts. Beavers, James A. Jan 1, 2012 1395
Carried interest in the context of venture capitalist's business bad debt deduction. Keller, Brian E. Sep 1, 2011 1786
Ordinary worthless stock deductions: characterizing subsidiary receipts. Smith, Annette B. Jul 1, 2011 1555
Restricted interest and common errors made by the IRS. Chambers, Valrie Jul 1, 2011 1236
Interest on home-equity indebtedness. Kiouressis, Assimina D. May 1, 2011 914
Gain from the sale of an income interest in a trust. Kahn, Douglas A. Sep 22, 2010 8372
Deducting deficiency interest expense in the proper tax year. Zaleski, Andy; Grubbs, Ashley May 1, 2010 1278
The accidental deduction: a history and critique of the tax subsidy for mortgage interest. Ventry, Dennis J., Jr. Jan 1, 2010 27543
Broken home: divorce and the principal residence. Stolz, David A. Sep 1, 2009 2406
Reduced gain opportunity means higher tax bill. Reichert, Charles J. Aug 1, 2009 854
Exclusion for income from discharge of indebtedness: mortgage debt forgiveness. Russo, Charles J.; Mitchell, Jeffrey W., Jr.; Randolph, Parente; Hammer, Seth Aug 1, 2009 2674
Securities transfer is not a securities lending arrangement. Beavers, James May 1, 2009 1120
Certain debt obligations not subject to AHYDO restrictions. Cook, Mark G. Dec 1, 2008 1463
Treatment of investment interest expense allocable to partnership's trading activity. Oberst, Timothy S. Oct 1, 2008 1617
LILO comes up one leg short. Schnee, Edward J. Aug 1, 2008 544
Deducting interest on qualified education loans. Ellentuck, Albert B. Mar 1, 2008 1929
Deciphering the code. Schnee, Edward J. Feb 1, 2008 561
The quest to tax interest income in a global economy: stages in the development of international income taxation. Benshalom, llan Jan 1, 2008 32052
TEI comments on proposed Canadian legislation restricting interest deductions. May 1, 2007 6719
The effect of accrual periods on an AHYDO. Weck, L. Casey Sep 1, 2006 1021
Caveat emptor: stock acquisition CERT limit on NOL use. Lehrer, John R. Jul 1, 2006 856
Seventh circuit upholds regulation on interest paid to related foreign persons. O'Driscoll, David Apr 1, 2006 792
Employer has insurable interest in employees. O'Driscoll, David Dec 1, 2005 951
New procedure for the suspension of interest on underpayments. Sylvia, Sharlene M. Jul 1, 2005 780
Deducting related-party interest and intangible expenses. Schadewald, Michael S. May 1, 2005 5015
Penalty suspension period for amended returns. O'Driscoll, David Apr 1, 2005 685
Capitalizing and amortizing debt issuance costs. Yanchisin, Helen Mar 1, 2005 2163
Note sale: does it accelerate related-party interest deductions? Reichert, Charles J. Mar 1, 2005 711
Interest paid as an administrative expense. Brown, Michael H. Dec 1, 2004 406
Sec. 221 final regs. on deducting qualified education loan interest. Schell, Wayne M. Oct 1, 2004 1739
Guidance on intercompany interest expense disallowance related to tax-exempt investments. Thornton, David A. Sep 1, 2004 1830
Earnings-stripping trap. Penlington, James B. Sep 1, 2004 657
Repayments of business debt after business ceases. Norman, John M. Sep 1, 2004 3335
Section 861: adoption of alternative tax book value method for depreciation expense: September 17, 2004. Sep 1, 2004 1463
Administrative expense deduction for interest on inheritance. O'Driscoll, David Jun 1, 2004 575
Separate liability requirements must be met prior to spouse's death. O'Driscoll, David Mar 1, 2004 947
Proposed amendments to the Income Tax Act restricting the deductibility of interest and other expenses. Mar 1, 2004 5909
Personal interest nondeductible. Laffie, Lesli S. Jan 1, 2004 378
Mass. related-member interest or intangible expenses. Koppel, Michael D. Dec 1, 2003 1445
Election not to treat debt as secured by a qualified residence. Nov 1, 2003 1201
Low interest rates? Move wealth downstream. Beck, Allen M. Oct 1, 2003 1151
Cancellation of accrued, but unpaid, interest on intercorporate debt. Smith, Annette B. Jul 1, 2003 1617
Sherwin-Williams can deduct intercompany royalties and interest. Ochsenschlager, Thomas P. Feb 1, 2003 885
Home mortgage interest deductibility. (Personal Financial Planning). Greenfield, Richard Feb 1, 2003 1604
Deducting interest owing to a related foreign person. (Interest Income & Expense). Granberg, Michael W. Sep 1, 2002 1248
Interest deductions for bankrupt corporations. Potter, William W. Jun 1, 2002 1980
Excess home mortgage interest. Bakale, Anthony Aug 1, 2001 1375
The zen of corporate capital structure neutrality. Schlunk, Herwig J. Nov 1, 2000 20942
Income from SAM loans. Lightbourne, Donovan May 1, 2000 1075
Federal Circuit allows cash-method issuer to deduct interest payments before due date. Herskovitz, Don Mar 1, 2000 436
COLI program lacked economic substance. Morrissey, John Jan 1, 2000 816
Brief of Tax Executives Institute, Inc. as amicus curie in support of petitioner. Nov 1, 1999 6342
Individual taxpayers disallowed deficiency interest deduction. Koski, Timothy R. Aug 1, 1999 935
The war of the MIPS. Zinn, Michele R. Jun 1, 1999 1409
Amortization of home mortgage points. Josephs, Stuart R. May 1, 1999 339
IRS attacks "double-dips". Nov 1, 1998 976
Deductibility of interest paid to former spouse. Flesher, Tonya K. Oct 1, 1998 409
Is interest on taxes always personal? Monroe, Tracy J. Aug 1, 1998 1326
Deductibility of deficiency interest. Schnee, Edward J. Jul 1, 1998 586
Interest expense incurred in property settlement is deductible. Brief Article Apr 1, 1998 495
Interest expense deductions on COLI loans after TRA '97. Belkin, Eileen W. Dec 1, 1997 1250
The questionable constitutionality of the California DRD and interest offset rules. Manos-McHenry, Deborah L. Dec 1, 1997 5302
Deductibility of fees paid to postpone property settlement. Abramovitz, Michael S. May 1, 1997 760
Tax-exempt interest for financial institutions. Tribbett, Debra L. Sep 1, 1996 1180
Falling federal interest rates can precipitate interest disallowance. Coughlin, Theresa A. Jul 1, 1996 817
Can an individual deduct interest paid on a business-related tax deficiency? Burton, Hughlene A. Jul 1, 1996 5130
Issuing stock warrants or other property may produce additional interest deductions for borrower. Taylor, David E. May 1, 1996 1032
Small business tax solutions. Bloom, Bryan E. Apr 1, 1996 725
Tax Court allows deduction for interest on tax deficiency. Payne, Jay Apr 1, 1996 664
Mortgage deduction: its moment of truth? Peirce, Neal R. Mar 4, 1996 818
Regulation denying deduction for interest on tax deficiency is void. Wagenbrenner, Anne Brief Article Mar 1, 1996 458
Miller case is affirmed. Wagenbrenner, Anne Brief Article Dec 1, 1995 277
Deducting interest on tax deficiencies. Lynch, Michael Brief Article Aug 1, 1995 334
The chameleon character of interest expense during the rental of a residence. Tripp, John C. Jul 1, 1995 3727
IRS now agrees that carryover of disallowed investment interest not limited by taxable income. Josephs, Stuart R. Brief Article May 1, 1995 209
Interest on income tax deficiencies may be deductible. Herskovitz, Don Mar 1, 1995 577
Tax Court rules out section 267 regulations. Alek, Elizabeth Brief Article Mar 1, 1995 475
Home remedies: helping your clients relieve mortgage interest deduction headaches. Hebble, Annette Cover Story Feb 1, 1995 3266
Ninth Circuit reverses itself on deferred compensation. Brief Article Feb 1, 1995 206
Court, fed up with "circuit shopping," says IRS must pay fees. Wagenbrenner, Anne Brief Article Jan 1, 1995 191
When is interest on a tax deficiency deductible? Wagenbrenner, Anne Brief Article Dec 1, 1994 239
Interest capitalization under the sec. 263A(f) proposed regs.: 20 questions may help clarify complicated rules. Davis, Richard O. Sep 1, 1994 7972
Earnings stripping and foreign-owned controlled groups. Vitola, Paul J., Jr. Jul 1, 1994 735
Update on decision allowing deduction of interest component of deferred compensation. Brief Article Jun 1, 1994 137
A case against financed home ownership. Cataldo, A.J., II Jun 1, 1994 1940
Deducting interest expense: the party's over (for some). Lynch, Michael F. May 1, 1994 495
Deducting interest in deferred compensation arrangements. Veal, Tom Mar 1, 1994 1267
Tax deficiency interest ... personal or business? Potter, Mary Ellen Mar 1, 1994 655
Interest on back taxes on business income is not personal. Brief Article Feb 1, 1994 187
Tax Court rules on interest income and expense netting for determining deduction allocated between parent and DISC. Zink, William J. Feb 1, 1994 771
Possible deduction for interest paid on form 1040. Shreck, Rebecca Feb 1, 1994 852
Financing U.S. investments after the Revenue Reconciliation Act of 1993. Tuckner, Todd Feb 1, 1994 4955
Interest expense: new limits on deductions for corporate stock purchases. Biebl, Andrew R. Brief Article Jan 1, 1994 256
Investment interest expense carryover controversy continues. Hartman, Christina M. Dec 1, 1993 1383
Clinton aims at earnings stripping. Brief Article Aug 1, 1993 440
Proposed regulations on debt modifications - are grandfathered earnings stripping obligations in jeopardy? Burke, Michael S. Jun 1, 1993 771
Proposals to modify earnings stripping rules. Jun 1, 1993 471
Bifurcation - the non-sexy aspect of interest stripping. McKinney, Hal, Jr. Aug 1, 1992 278
Final regulations: CFC netting rule. Brief Article Jul 1, 1992 421
IRS investment interest expense ruling applies a very broad interpretation of property held for investment. Dennis, William A., Jr. Jun 1, 1992 602
A proposal for the indexation of debt for inflation. Mick, Joel May 1, 1992 20212
Draft Canadian legislation on the tax treatment of interest expense. May 1, 1992 3266
Florida proposal to limit the corporate deduction for interest. Mar 1, 1992 909
Maximizing the interest expense deduction on a self-constructed residence. Forrest, Bart Mar 1, 1992 762
Implications of charging interest on intercompany advances received from foreign parent companies. Polchow, Kevin Mar 1, 1992 1343
Amended return interest proposal. Mar 1, 1992 1701
Maximizing the investment interest expense deduction. Ellentuck, Albert B. Feb 1, 1992 550
Comments on proposed interest capitalization regulations: December 12, 1991. Jan 1, 1992 4827
Netting of interest on deficiencies and refunds: December 23, 1991. McCormally, Timothy J. Jan 1, 1992 937
Qualified residence interest. Pinto, Marc Nov 1, 1991 306
Carryover of pre- 1987 investment interest expense. Klaus, Kenton J. Nov 1, 1991 832
Capitalization of construction period interest. Dionne, Marylouise Nov 1, 1991 224
Sale of U.S. partnership interest taxable to foreign partner. Aug 1, 1991 598
Temporary and proposed "hot interest" regulations under section 6621(c). May 1, 1991 5861
TEI urges rejection of budget proposal to end deductibility of interest on corporate tax underpayments. Sep 1, 1990 1174
Interest on federal tax deficiencies and overpayments revisited. Heffernan, James V. May 1, 1990 774
Avoiding group interest allocation. Burge, Marianne Mar 1, 1990 435

Terms of use | Privacy policy | Copyright © 2019 Farlex, Inc. | Feedback | For webmasters