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Browse Securities taxes topic

Laws, regulations and rules subtopic

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1-29 out of 29 article(s)
Title Author Type Date Words
THE SUBSTANCE OVER FORM DOCTRINE AND THE UP-C. Shobe, Gladriel Dec 22, 2018 10249
Qualified small business stock gets more attractive. Nitti, Tony Nov 1, 2018 12086
Introducing U.S. equity crowdfunding: Potential risks and tax Implications. Camp, Julia; Kuselias, Stephen Jan 1, 2018 3205
Trading virtual currencies. Prieto, Tom Nov 1, 2017 1223
Tax advantages for U.S. traders of securities and commodities relocating to Puerto Rico. Popov, Boris Oct 1, 2014 3761
Current developments for straddle transactions. Borghino, Jeff Feb 1, 2014 2366
Hook stock in general. Fairbanks, Greg A. Feb 1, 2014 2239
Final sec. 336(e) regulations: election for qualified stock dispositions. Mittman, Matthew J. Sep 1, 2013 2715
Buying or selling C corporation stock. Ellentuck, Albert B. Sep 1, 2013 1493
Sec. 336(e) election regulations are issued. Schreiber, Sally P. Jul 1, 2013 702
Qualified small business stock. Nevius, Alistair M. May 1, 2013 613
Deducting S corporation losses to extent of shareholder basis. Ellentuck, Albert B. Apr 1, 2013 1742
IRS allows sec. 338(h)(10) election made during spinoff of selling corporation. Keith, Bryan Feb 1, 2013 1858
Updated guidance on the determination of basis of stock in transferred basis transactions. Pineda, Rina M. Nov 1, 2011 774
Shareholder loan documentation. Wong, Alan Oct 1, 2011 889
A new twist to an on-going debate about securities self-regulation: it's time to end FINRA's federal income tax exemption. Orenbach, Kenneth B. Jun 22, 2011 7331
Capital gain exclusion on small business stock. Smith, Patrick J.; Hechinger, Francois; Nuckolls, John M. May 1, 2011 1828
Case study: capitalizing a corporation with loans from shareholders. Ellentuck, Albert B. May 1, 2011 1383
Sale versus loan: a current development in tax ownership? Borghino, Jeff Feb 1, 2011 1929
Stock "loans" ruled sales. Schnee, Edward J. Nov 1, 2010 1086
Worthless stock losses from liquidations and related issues in consolidation. White, Matthew K.; Wilder, Michael J.; Blair-Stanek, Andrew Mar 22, 2010 10482
Tax the rich! Baker, Dean Sep 22, 2009 877
IRS issues helpful regs. on the interplay of active trade and hot stock. Sarfo, Kwajo; Gruidl, Nick Apr 1, 2009 1328
Capital contributions increase stock, not loan basis. Reichert, Charles J. Apr 1, 2009 710
Regulations eliminate "hot stock" rule for certain reorgs. Nevius, Alistair M. Mar 1, 2009 387
Hot stock and the active trade or business regs. Sewall, Arthur W. Jul 1, 2008 1463
Restricted stock in acquisitions: IRS provides much-needed guidance. Beadle, Nate Apr 1, 2008 2375
Interpreting SEC schedules 13D and 13G for Sec. 382 purposes. Fairbanks, Greg A. Feb 1, 2008 1770
Basis of shares received in a reorganization. Clifton, Diane May 1, 2006 1024

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