| Title |
Author |
Type |
Date |
Words |
| New Finance Act To Create Incentives For Real Estate Investors - Experts. |
|
|
Mar 3, 2022 |
924 |
| What we would miss if PIFITA is not passed. |
|
|
Jan 11, 2022 |
807 |
| Government hit on pensions could be coming. |
Trevor Law |
|
Jul 29, 2021 |
634 |
| Practical considerations of Sec. 1202 in M&A transactions. |
Wang, Heath |
|
Jun 1, 2021 |
3598 |
| Stock Market Trading Rules and Corporate Share Repurchases. |
Rhyne, Brett M. |
|
Jan 1, 2021 |
706 |
| Senate Passes Buhari's Finance Bill 2020. |
|
|
Dec 15, 2020 |
478 |
| Reps Pass New Finance, NSIP Establishment Bills Through First Reading. |
|
|
Dec 9, 2020 |
446 |
| 2020 Finance Bill Scales Second Reading In Senate. |
|
|
Dec 2, 2020 |
536 |
| The built-in gains tax: The built-in gains tax applies to C corporations that make an S corporation election, and it can be assessed during the five-year period starting with the first tax year for which the S election is effective. |
Markwood, Linda |
|
Dec 1, 2020 |
1434 |
| No lifting of Pepsi Cola trading suspension, PSE says. |
|
|
Oct 16, 2020 |
456 |
| Settlement agreement's capital gain allocation withstands challenge by IRS: The Tax Court finds a payment was for repudiated joint venture interests, not future income. |
Pirrone, Maria M. |
|
Oct 1, 2020 |
923 |
| Parliament approves EGX transaction stamp duty decrease to 0.5 per thousand. |
Alyaa Stohy |
|
Jul 21, 2020 |
277 |
| What's the Big Deal About Blockchain? |
Santos, Anessa Allen |
|
Mar 1, 2020 |
4781 |
| INDEXING, UNCHAINED. |
Hemel, Daniel |
|
Jan 1, 2020 |
8596 |
| Liquidating an S corporation that is not subject to the BIG tax. |
Markwood, Linda |
|
Dec 1, 2019 |
901 |
| Reps Pass Finance Bill Through Third Reading. |
|
|
Nov 28, 2019 |
737 |
| MAN, ICAN, Oil Producers, Other Stakeholders Reject Buhari's Finance Bill. |
|
|
Nov 19, 2019 |
1333 |
| The taxation of collectibles. |
Lewis, Troy K.; Spilker, Brian C.; Call, Kamri S. |
|
Nov 1, 2019 |
5996 |
| Funds With Benefits: Investing in Qualified Opportunity Zones: Are you up to date on the two sets of IRS-proposed rules on QOZs? |
Ray, Jennifer |
|
Nov 1, 2019 |
3736 |
| ANGELOVSKA MEETS WITH ECONOMIC CHAMBER, RECEIVES FIVE DEMANDS. |
|
|
Oct 9, 2019 |
143 |
| What you must know about capital gains from stock market. |
|
|
Aug 26, 2019 |
243 |
| What you must know about capital gains from stock market. |
|
|
Aug 25, 2019 |
243 |
| IRS provides clarity in second round of opportunity zone regulations. |
Nitti, Tony |
|
Aug 1, 2019 |
7654 |
| The Land of Opportunity Zones: Deferring Taxable Capital Gains Through Investments in Low-Income Communities. |
Vardell, Reid S. |
|
Jun 22, 2019 |
8462 |
| New round of Opportunity Zone guidelines aims for more clarity. |
|
|
May 1, 2019 |
813 |
| Viewpoint: Why is Opportunity Zones investment off to a slow start? |
|
|
Apr 30, 2019 |
575 |
| NH Lottery. |
|
|
Mar 1, 2019 |
636 |
| What to do about Closing Costs in a 1031 Exchange? |
Michaels, Pamela A. |
|
Dec 12, 2018 |
1116 |
| Opportunity Zones are just that for investors. |
Oklobzija, Kevin |
|
Nov 30, 2018 |
556 |
| Federal regulators release first Opportunity Zone guidelines. |
Campbell, Kyle |
|
Oct 24, 2018 |
933 |
| First-time buyers' boost as buy-to-let hammered. |
|
|
Oct 18, 2018 |
642 |
| New IRC Sec. 1061 three year holding period requirement. |
Prestia, Michael |
|
Jul 20, 2018 |
1268 |
| Expert advice on your legal problems. |
|
|
Jun 21, 2018 |
469 |
| House poised to pass bill to sweeten sale of debtors' homes. |
|
|
Jun 18, 2018 |
454 |
| Senate passes capital gains bill. |
|
|
Mar 15, 2018 |
681 |
| Korea to seek int'l cooperation to regulate crypto-trading. |
|
|
Jan 29, 2018 |
461 |
| Abenomics! |
|
|
Dec 13, 2017 |
1172 |
| Adjustments of foreign capital gains and losses for the foreign tax credit. |
Schulman, Allen |
|
Jul 1, 2017 |
3520 |
| House looks at formula to ease VAT on land sales. |
|
|
May 29, 2017 |
546 |
| Who owns human capital? |
Kahng, Lily |
|
Apr 1, 2017 |
21743 |
| 1031 Exchange: an essential tool for the business owner. |
Spiess, Ben |
|
Oct 1, 2016 |
593 |
| Corporate Tax Integration and Tax Reform. |
Gravelle, Jane G. |
Report |
Sep 1, 2016 |
23166 |
| Expert advice on your legal problems; You and the law. |
|
|
Jul 14, 2016 |
458 |
| Personal goodwill and the net investment income tax. |
Hesse, Christopher W. |
|
May 1, 2016 |
2446 |
| Qualified small business stock: considerations for 100% gain exclusion. |
Maldonado, Dominic; Taptelis, Louis |
|
Mar 1, 2016 |
1272 |
| A tax strategy for real estate sales. |
DeLuca, Allison |
|
Oct 1, 2015 |
1516 |
| Special economic zones will allow Egypt to dissociate from jungle of laws: Al Tamimi partner. |
|
Interview |
Sep 12, 2015 |
1537 |
| Laundering money via stock market. |
|
|
Jun 30, 2015 |
977 |
| Corporate tax proposals. |
Barlas, Stephen |
Brief article |
Apr 1, 2015 |
178 |
| Right to purchase land is a capital asset: a taxpayer's sale of his position in a lawsuit resulted in capital gain rather than ordinary income. |
Reichert, Charles J. |
|
Mar 1, 2015 |
774 |
| Money Laundering. |
|
|
Feb 28, 2015 |
976 |
| Condotta serves on two fiscal committees. |
|
Brief article |
Feb 1, 2015 |
267 |
| Assignment of rights in lawsuit results in capital gain. |
Beavers, James A. |
|
Feb 1, 2015 |
1425 |
| Exemptions on long-term capital gains. |
|
|
Sep 1, 2014 |
1051 |
| Complications; property posers Your legal questions answered by RICHARD BATTRICK. |
|
|
Jun 26, 2014 |
155 |
| YOU& THE LAW. |
|
|
Jun 19, 2014 |
452 |
| Determining the taxability of S corporation distributions. |
Nitti, Tony |
|
Jan 1, 2014 |
4846 |
| The new five-year built-in gain recognition period. |
Hesse, Christopher W. |
|
Dec 1, 2013 |
3420 |
| Act before the deadline: exclusion of 100% of QSBS gain: take steps before the end of 2013 to apply favorable rules on gain from the sale of qualified small business stock. |
Kreissl, Laura Jean; Pulliam, Darlene |
|
Nov 1, 2013 |
1778 |
| Qualified small business stock: an opportunity for tech startups. |
McGuire, Brad; Malczewski, Jim |
|
Oct 1, 2013 |
1900 |
| Current developments in S Corporations. |
Karlinsky, Stewart; Burton, Hughlene A. |
|
Oct 1, 2013 |
6690 |
| Excluding part of the gain from the sale of a residence. |
Ellentuck, Albert B. |
|
Oct 1, 2013 |
1799 |
| The qualified dividend multiplier effect. |
Colwell, Seth M. |
|
Sep 1, 2013 |
685 |
| Understanding the tax consequences of S corporation redemptions to a shareholder. |
Ellentuck, Albert B. |
|
Aug 1, 2013 |
2059 |
| Defining "attributable to" under sec. 897(g). |
fine, Ilene W. |
|
Jul 1, 2013 |
1318 |
| Loan guarantees were prohibited transactions that disqualified IRAs. |
Beavers, James A. |
|
Jul 1, 2013 |
1036 |
| Qualified small business stock. |
Nevius, Alistair M. |
|
May 1, 2013 |
613 |
| Sec. 1202: small business stock capital gains exclusion. |
DeSanty, Tina M. |
|
May 1, 2013 |
2592 |
| Excluding and rolling over gain on disposition of qualified small business stock. |
Ellentuck, Albert B. |
|
Jan 1, 2013 |
1636 |
| Is the sale of real property ordinary income or capital gain? |
Koppel, Michael D. |
|
Dec 1, 2012 |
741 |
| Major investors switch to Hong Kong to evade capital gains tax. |
Liu, Philip |
|
Nov 12, 2012 |
370 |
| Facing the tax cliff: surprising number of tax changes loom as year end approaches. |
Nevius, Alistair M. |
|
Nov 1, 2012 |
2955 |
| Startup Act 2.0 introduced in house. |
Brogan, Molly |
|
Jun 6, 2012 |
173 |
| Integrated securities gains tax program targets major investors. |
Liu, Philip |
|
Jun 1, 2012 |
351 |
| Legislative Yuan proposes to cut securities transaction tax rate to 0.25%. |
Liu, Philip |
Brief article |
May 25, 2012 |
324 |
| TSMC proposes to maintain minimum tax burden at 10%. |
Liu, Philip |
Brief article |
May 11, 2012 |
206 |
| Bill of stock gains tax to be put on the agenda of legislature on Friday. |
Liu, Philip |
Brief article |
May 9, 2012 |
321 |
| Cabinet passes securities transaction gains tax program. |
Liu, Philip |
Brief article |
Apr 27, 2012 |
239 |
| Cabinet reevaluates capital gains tax for securities today. |
Liu, Philip |
Brief article |
Apr 25, 2012 |
272 |
| Gov't may exempt individual investors from futures gains tax. |
Liu, Philip |
Brief article |
Apr 17, 2012 |
264 |
| Tax bureau will weed out dummy stock accounts for capital gains tax. |
Liu, Philip |
Brief article |
Apr 16, 2012 |
253 |
| Individual investors will have to pay tax for over NT$3 M. of securities transaction gains. |
Liu, Philip |
|
Apr 13, 2012 |
319 |
| Gov't may levy capital gains tax for securities on legal entities. |
Liu, Philip |
Brief article |
Apr 5, 2012 |
255 |
| The finance ministry will put forth capital gains program in one month. |
Liu, Philip |
Brief article |
Apr 3, 2012 |
219 |
| Capital gains tax becomes foremost item for taxation reform. |
Liu, Philip |
Brief article |
Mar 29, 2012 |
309 |
| The regulatory authority of the Treasury Department to index capital gains for inflation: a sequel. |
Cooper, Charles J.; Colatriano, Vincent |
|
Mar 22, 2012 |
14751 |
| Built-in gains tax issues. |
Nevius, Alistair M. |
|
Mar 1, 2012 |
532 |
| The S corporation built gains tax: commonly encountered issues. |
Anderson, Kevin D. |
|
Mar 1, 2012 |
3944 |
| State income tax credit is a capital asset. |
Reichert, Charles J. |
|
Jul 1, 2011 |
632 |
| FIRPTA and the return of capital distributions. |
Smith, Annette B. |
|
Jul 1, 2011 |
1294 |
| Capital gain exclusion on small business stock. |
Smith, Patrick J.; Hechinger, Francois; Nuckolls, John M. |
|
May 1, 2011 |
1828 |
| IRS increases focus on tax hedge identification rules. |
Dinkjian, John; Buford, Tim |
|
May 1, 2011 |
1300 |
| Electing to treat musical works as capital assets. |
Nevius, Alistair M. |
|
Apr 1, 2011 |
372 |
| Noncompete covenants in mergers and acquisitions: compensation or capital gain? |
Weber, Neal A. |
|
Apr 1, 2011 |
3026 |
| Capital construction funds: sec. 7518. |
Weber, Neal A. |
|
Apr 1, 2011 |
883 |
| Increased opportunities for sec. 338(h)(10) elections. |
Hesse, Christopher W. |
|
Apr 1, 2011 |
2520 |
| Garner, capital gains tax bill go down swinging. |
Carter, Mark |
|
Mar 21, 2011 |
1153 |
| Creating an environment of economic opportunity. |
Sanders, David J. |
|
Mar 7, 2011 |
712 |
| Taxcutapalooza: house votes to nix capital gains, cuts other taxes. |
Carter, Mark |
|
Feb 21, 2011 |
1233 |
| EGTRRA and JGTRRA tax rates extended for two years in lame duck session. |
Beavers, James A. |
|
Feb 1, 2011 |
2914 |
| General Assembly eases into work in first week with Republican vibe. |
Carter, Mark |
|
Jan 17, 2011 |
631 |
| Sale of business generates ordinary income. |
Reichert, Charles J. |
|
Jan 1, 2011 |
751 |
| Housing speculators to be subject to windfall tax. |
Liu, Philip |
Brief article |
Dec 3, 2010 |
251 |
| Whose goodwill is it? |
Reichert, Charles J. |
|
Nov 1, 2010 |
604 |
| Buying paper: tax implications for purchasing loans at a discount. |
Dodge, Justin |
|
Oct 1, 2010 |
1414 |
| Current developments in S corporations. |
Karlinsky, Stewart S.; Burton, Hughlene A. |
|
Oct 1, 2010 |
4856 |
| Capital income taxation and progressivity in a global economy. |
Altshuler, Rosanne; Harris, Benjamin H.; Toder, Eric |
|
Sep 22, 2010 |
13445 |
| Gain from the sale of an income interest in a trust. |
Kahn, Douglas A. |
|
Sep 22, 2010 |
8372 |
| Gov't doesn't rule out levying 'Rich Man' tax. |
Liu, Philip |
|
Sep 10, 2010 |
370 |
| State & local taxes: income apportionment and allocation after Mead. |
Kwiatek, Harlan J.; Weinreb, Adam Stuart |
|
Sep 1, 2010 |
2600 |
| Taxpayer denied exclusion for gain on the sale of a principal residence. |
Beavers, James A. |
|
Sep 1, 2010 |
1470 |
| The tax cost of hot assets upon the disposition of a partnership interest. |
Bakale, Anthony S. |
|
Aug 1, 2010 |
1706 |
| Planning to escape the S corporation built-in gains tax in 2010. |
Ellentuck, Albert B. |
|
Aug 1, 2010 |
1515 |
| The long-term effects of capital gains taxes in New Zealand. |
Coleman, Andrew |
Report |
Aug 1, 2010 |
10048 |
| Hafeez Shaikh to visit KSE on Monday. |
|
|
Jun 27, 2010 |
486 |
| DUMB LIBS; THE CONDEMS. |
|
|
Jun 1, 2010 |
559 |
| YOU MUPPET! FRESH CONTROVERSY. |
|
|
May 31, 2010 |
708 |
| Tracking Washington: house ways and means committee. |
|
|
Jan 18, 2010 |
352 |
| Gains & losses: IRS rules on consequences of sale of LLC interest treated as sale of real estate. |
Fisher, Mark; Erickson, Jeff; Kopp, Ethan |
|
Jan 1, 2010 |
1327 |
| options. |
|
|
Jan 1, 2010 |
9450 |
| FIDDLERS' ELBOW; New rules to stop MSPs cheating on expenses. |
|
|
Dec 16, 2009 |
627 |
| Maneuver on state tax shakes real estate industry: without a specific rule or law, N.H. has started to tax something that no other state taxes. |
Sanders, Bob |
|
Dec 4, 2009 |
1686 |
| A limited-time opportunity for small business stock. |
Prieto, Tom |
|
Dec 1, 2009 |
797 |
| Taxation of gains and losses on sales of New York subsidiary stock. |
Clements, Bruce |
|
Nov 1, 2009 |
2034 |
| Like-kind exchanges of mixed-use property: spotlight on bed and breakfast inns. |
Leonard, Barbara; Bird, Bruce M.; Segal, Mark |
Report |
Oct 1, 2009 |
4186 |
| Trusts owning partnership interests. |
Bazley, Thomas E.; Hills, Marvin D. |
|
Sep 1, 2009 |
2544 |
| Don't exaggerate capital gains tax: it's time to start a dialogue on which taxes really hurt business. |
Almy, Susan |
|
Aug 28, 2009 |
836 |
| The good, the bad and the ugly. |
Cook, Brad |
|
Jul 3, 2009 |
791 |
| Tax considerations for buying and selling property with a burdensome lease. |
Maples, Larry; Turner, Mark; Howard, Beth |
|
Apr 1, 2009 |
2306 |
| Best of both worlds? Timing is key in disposing of business property. |
Cook, Ellen D.; Ward, Dan R.; Ward, Suzanne Pinac |
|
Mar 1, 2009 |
3115 |
| Private annuity defers gain. |
Reichert, Charles J. |
|
Mar 1, 2009 |
766 |
| Taxing the consumption of capital gains. |
Johnson, Calvin H. |
|
Jan 1, 2009 |
23942 |
| Chapter 21: Capital gains and losses. |
|
|
Jan 1, 2009 |
5987 |
| Royalties from related party are ordinary income. |
Wells, Jean T. |
|
Dec 1, 2008 |
369 |
| Is the corporate tax system "broken"? |
Burke, Karen C. |
|
Sep 22, 2008 |
11786 |
| Individual taxation report. |
Cook, Ellen D.; Covington, Sabrina; Horn, Jonathan; Musacchio, Michelle; Nellen, Annette; Neuschwand |
|
Sep 1, 2008 |
3968 |
| Planning opportunities with the Sec. 121 partial exclusion. |
Cockrum, Robert B.; Caban-Garcia, Maria T. |
|
Aug 1, 2008 |
6275 |
| Congress passes expat rules. |
Sherr, Eileen Reichenberg |
|
Aug 1, 2008 |
553 |
| Unitary business principle clarified. |
Gilman, Jeffrey |
|
Jul 1, 2008 |
477 |
| Virtues and evils of life settlement: under the right conditions, sale of a life interest may be a good policy. |
Breus, Alan |
|
Jun 1, 2008 |
3401 |
| Share loans under IRS microscope. |
Clements, Alan Bruce |
|
Jun 1, 2008 |
768 |
| Congress considers changes in capital gains and depreciation recapture. |
|
Brief article |
May 1, 2008 |
304 |
| Like a good neighbor. |
Cooley, Karen M.; Pulliam, Darlene |
|
Apr 1, 2008 |
435 |
| Supreme Court unanimously reverses Illinois's MeadWestvaco case: liaison meeting minutes reveal candid discussions between TEI and government; opposition to codification of ESD continues. |
|
|
Mar 1, 2008 |
696 |
| Dunn does it again. |
Friske, Karyn Bybee; Pulliam, Darlene |
|
Mar 1, 2008 |
640 |
| From human capital to capital gains: the puzzle of profits interests. |
Pendergraft, Sarah |
|
Jan 1, 2008 |
16078 |
| Profits interest - converting compensation to capital gains and other planning ideas. |
Wells, Thomas O.; Carter, Samantha B. |
|
Dec 1, 2007 |
4068 |
| No gain, some pain for another lottery winner. |
Pace, Ryan H. |
|
Jul 1, 2007 |
357 |
| The historical significance of the high court's decision in Federal Commissioner of Taxation v. The Myer Emporium Ltd. |
Young, Neil J. |
|
Apr 1, 2007 |
15209 |
| Home free: through-the-roof home prices threaten even moderate-income taxpayers with taxable gains - unless they plan ahead. |
Havens, Jason E. |
|
Jan 1, 2007 |
1873 |
| Georgia. |
|
Brief article |
Oct 1, 2006 |
105 |
| TIPRA covers some issues, neglects others. |
Constantine, Anthony |
|
Aug 1, 2006 |
1224 |
| How reduced rates for capital gains and qualified dividends affect the FTC. |
Sigler, John N. |
|
Jul 1, 2006 |
4032 |
| Refining the definition of a capital asset. |
Schnee, Edward J. |
|
Jul 1, 2006 |
638 |
| Footnotes. |
|
|
Jun 22, 2006 |
5016 |
| Variable prepaid forwards: are stock loans possible in light of TAM 200604033? |
Dyor, Elizabeth R. |
|
Jun 1, 2006 |
2422 |
| Mixed expense reimbursements and unreturned overpayments disqualified entire accountable plan. |
Namyst, Steven J. |
|
Jun 1, 2006 |
682 |
| Home sweet home: ascertaining the tax basis of a personal residence. |
Soled, Jay A. |
|
Apr 1, 2006 |
2747 |
| Achieving capital gains treatment on predevelopment real property appreciation. |
Wells, Thomas O.; Caplan, Franklin H. |
|
Apr 1, 2006 |
3837 |
| Sale of lottery payments produces ordinary income. |
O'Driscoll, David |
|
Apr 1, 2006 |
674 |
| Tax consequences of home purchase programs for relocating employees. |
Toppin, Carlisle F. |
|
Mar 1, 2006 |
1815 |
| New sec. 643 trustee capital gain and loss carryout regs. |
Cantrell, Carol A. |
|
Dec 1, 2005 |
2049 |
| The "kiddie tax" on qualified dividends and net capital gains. |
Hulse, David S. |
|
Nov 1, 2005 |
1376 |
| Current developments (Part II: this two-part article discusses recent legislation, cases, rulings, regulations and other developments in the S corporation area. Part II focuses on operational issues, including built-in gains, loss limits, Social Security, bankruptcy and reorganizations.). |
Karlinsky, Stewart S. |
|
Nov 1, 2005 |
4259 |
| Securing capital gains on development property. |
Dodge, Justin |
|
Oct 1, 2005 |
1547 |
| Personal residence gain exclusion: unforeseen circumstances safe harbors. |
Miller, Sami D.T. |
|
Sep 1, 2005 |
1255 |
| Investor vs. dealer status. |
Matthys, Russ |
|
Sep 1, 2005 |
776 |
| How the AMT affects long-term capital gain rates: tax advisers and their clients should be aware of the interaction between the capital gain tax rates and the alternative minimum tax (AMT) when planning for the realization of long-term capital gains (LTCGs). This article examines how the AMT affects the 15% LTCG rate. |
Mills, John R. |
|
Sep 1, 2005 |
3101 |
| The ins and outs of recapture. |
Grace, Debra M. |
|
Aug 1, 2005 |
3018 |
| Insurance agency termination payments were ordinary income. |
Trantina, Charles E. |
|
Aug 1, 2005 |
643 |
| Use of LLCs by joint patent owners. |
Burnett, David S. |
|
Jul 1, 2005 |
820 |
| The ins and outs of recapture. |
Grace, Debra M. |
|
Jul 1, 2005 |
4061 |
| Redeeming closely held stock. |
Schnee, Edward J. |
|
Jun 1, 2005 |
916 |
| Sale of personal goodwill--the executive's parachute. |
Wells, Thomas O.; Lampert, Daniel |
|
Mar 1, 2005 |
3684 |
| TAXATION: COMMISSION PURSUES PORTUGAL FOR DISCRIMINATORY CAPITAL GAINS TAX. |
|
Brief Article |
Jan 15, 2005 |
150 |
| Avoiding ordinary income on the sale or exchange of depreciable property to a corporation. |
Ellentuck, Albert B. |
|
Jan 1, 2005 |
863 |
| Capital gain on development property. |
Sartain, Bud |
|
Dec 1, 2004 |
612 |
| Qualified dividend income under the 2003 Tax Act: this article discusses the basics of QDI, including corporations eligible to pay QDI and the required stock holding periods. |
Bogos, Nicholas |
|
Nov 1, 2004 |
3772 |
| Important news for service members who sold homes after 6 May 1997 and paid income tax on gains from those sales. |
Woodward, Noel |
|
Oct 1, 2004 |
787 |
| Net unrealized appreciation. |
Gibson, Daniel J. |
|
Aug 1, 2004 |
1171 |
| To ESOP or not to ESOP? |
Bonn, Karen |
|
May 1, 2004 |
1302 |
| Neighbors' hostility allowed reduced exclusion on residence sale gain. |
Puckett, Mark D. |
|
May 1, 2004 |
601 |
| Tax strategies for tax-advantaged dividends and capital gains. |
Yang, James G.S.; Chang, Chiaho |
|
Mar 1, 2004 |
2221 |
| Foreign corporations qualifying for JGTRRA's reduced dividend rate. |
Levy, Marc |
|
Jan 1, 2004 |
418 |
| Tax planning for the sale of a principal residence: final regulations on the principal residence exclusion clarify some issues under sec. 121 and create new tax planning opportunities. |
Dilley, Steven C. |
|
Jan 1, 2004 |
4406 |
| Tax relief - chapter 2003: what CPAs need to know about the new tax act. |
Quinn, Tina |
|
Oct 1, 2003 |
4058 |
| Federal tax package now law. |
Druckman, Amanda |
Brief Article |
Sep 1, 2003 |
269 |
| Elimination of the federal capital tax: June 19, 2003. |
|
|
Jul 1, 2003 |
548 |
| Professor's receipt of royalties treated as capital gains. |
Smith, Annette B. |
|
Jul 1, 2003 |
1085 |
| Capital gains taxation levels. (In Session). |
Druckman, Amanda |
Brief Article |
Jul 1, 2003 |
202 |
| Get a grip. (Federal Tax). |
Josephs, Stuart R. |
|
Jul 1, 2003 |
3874 |
| Swedish government proposes abolition of capital gains tax for subsidiaries. |
|
Brief Article |
Mar 19, 2003 |
105 |
| Finnish green party proposes housing measures. |
|
Brief Article |
Jan 24, 2003 |
104 |
| The home sale gain exclusion: the IRS has issued guidance to clarify the rules. |
Bryant, Jeffrey J. |
|
Oct 1, 2002 |
4557 |
| Sale of future lottery payments is ordinary income. |
Ozello, James |
|
Oct 1, 2002 |
327 |
| Developers may be able to take advantage of new tax law. |
|
Brief Article |
Mar 27, 2002 |
234 |
| Substantially disproportionate redemptions. |
Goldberg, Michael J. |
|
Feb 1, 2002 |
676 |
| Sec. 121 gain exclusion on sale of principal residence cannot be marked to market. |
Kautter, David J. |
|
Jan 1, 2002 |
493 |
| Computing capital gains on sales of partnership and S corp. interests. |
Tillinger, Janet W. |
|
Jan 1, 2002 |
7867 |
| IRS closes loophole for deemed sale election with home sale exclusion. (Federal Taxation). |
Friedman, N. Ron |
Brief Article |
Jan 1, 2002 |
499 |
| Effect of built-in gain on value of closely held stock. |
Smith, Darlene Pulliam |
|
Jan 1, 2002 |
584 |
| Tax Myths: When working with the new 8 and 18 percent capital gain rates. |
Auster, Rolf |
Statistical Data Included |
Dec 1, 2001 |
2620 |
| The new capital gain tax rate. |
Moore, Philip E. |
|
Oct 1, 2001 |
937 |
| Capital gain exclusions expanded for empowerment zone and renewal community investments. |
Nelsestuen, Linda |
|
Aug 1, 2001 |
2308 |
| Sec. 643 prop. regs. redefine trust income. |
Cantrell, Carol |
|
Aug 1, 2001 |
7114 |
| CAPITAL GAINS PLANNING OPPORTUNITIES FOR 2001. |
Candela, Leonard J. |
|
Jul 1, 2001 |
1344 |
| Divided holding periods for partnership interests. |
Packard, Pamela |
|
May 1, 2001 |
909 |
| DISPATCH FROM A MELTDOWN. |
Stanford, Jim |
Statistical Data Included |
May 1, 2001 |
4317 |
| 'Tis the Season. |
Josephs, Stuart R. |
Brief Article |
Mar 1, 2001 |
941 |
| New capital gains rules. |
Fiore, Nicholas J. |
|
Mar 1, 2001 |
647 |
| Capital gains planning for 2001: an important new rule. |
Sair, Edward A. |
|
Mar 1, 2001 |
796 |
| Thinking Ahead. |
Cohen, Todd |
|
Feb 15, 2001 |
1364 |
| Court Defers Loss Deduction on Redemption of Intercompany Debt. |
Weinberger, Mark |
|
Jan 1, 2001 |
745 |
| Plan Now for Tax Relief. |
JOSEPHS, STUART R. |
Brief Article |
Dec 1, 2000 |
780 |
| Capital Gains. |
Blackburn, Michael D. |
Brief Article |
Dec 1, 2000 |
750 |
| Passthrough sales and exchanges. |
Laffie, Lesli S. |
|
Nov 1, 2000 |
545 |
| Congress Weighs-in on Auditor Independence. |
Barlas, Stephen |
Brief Article |
Oct 1, 2000 |
592 |
| IRS blesses reverse exchanges. |
MILLER, DOUG |
Brief Article |
Sep 27, 2000 |
491 |
| Valuing closely held stock for estate and gift tax purposes. |
Laffie, Lesli S. |
|
Sep 1, 2000 |
1057 |
| Two roads to capital gains for patent sales. |
Bakale, Anthony |
|
Aug 1, 2000 |
1451 |
| FINAL REGULATIONS ON UNRECAPTURED IRC SECTION 1250 GAIN REPORTED ON THE INSTALLMENT METHOD. |
Blumenthal, Steven |
|
Mar 1, 2000 |
1482 |
| Saving Capital Gains Taxes with Charitable Remainder Trusts. |
Auster, Rolf |
|
Dec 1, 1999 |
1929 |
| Installment sales and unrecaptured sec. 1250 gains. |
Schell, Wayne M. |
Statistical Data Included |
Oct 1, 1999 |
1805 |
| Sec. 1202 qualifications. |
Flynn, Maura P. |
|
Aug 1, 1999 |
862 |
| The valuation discount for potential capital gains tax. |
Earles, Melanie J. |
|
Jul 1, 1999 |
3109 |
| Small businesses win in 'business friendly' legislative session. |
Parham, Jon |
|
May 24, 1999 |
1466 |
| Discounts for built-in gains. |
Schuster, Randi A. |
|
May 1, 1999 |
595 |
| ... A facts-and-circumstances determination. |
Josephs, Stuart R. |
|
May 1, 1999 |
382 |
| The new capital gains rules maze. |
Wilburn, Katherine O. |
|
May 1, 1999 |
2295 |
| Answering an angel's prayer: a proposed overhaul of Oregon's capital gains roll-over law could inspire more angels to invest at home. |
Dimond, Kathy |
|
Mar 1, 1999 |
1321 |
| Capital gains after the TRA '97 - tax relief or mental strain? |
Warren, Steven E. |
|
Jun 1, 1998 |
3909 |
| What the capital gains tax law means to you. |
Fox, Barbara |
|
Mar 4, 1998 |
719 |
| New capital netting rules. |
|
|
Feb 1, 1998 |
429 |
| Treatment of capital gains on installment sales under the TRA '97. |
Riviezzo, Alice M. |
|
Feb 1, 1998 |
793 |
| 1997 tax changes: capital gains tax and sale of a primary residence. |
Jablow, Benjamin A. |
|
Feb 1, 1998 |
3087 |
| The year in review. |
Pincus, Daniel |
|
Jan 1, 1998 |
934 |
| Rental renaissance. |
Jenkins, Susan |
|
Jan 1, 1998 |
1544 |
| New long-term capital gains rules for 1997. |
Makrianis, Tricia |
|
Dec 1, 1997 |
670 |
| Taking stock. |
Chait, Jonathan; Cohn, Edward; Zengerle, Jason |
|
Sep 1, 1997 |
348 |
| Feds drop capital gains tax. |
Weiss, Lois |
|
Aug 6, 1997 |
2427 |
| Sale of S stock generates ordinary income. |
Botkin, Jeffri |
Brief Article |
Dec 1, 1996 |
339 |
| Securing capital gains in a public offering. |
Willens, Robert |
Brief Article |
Jul 1, 1996 |
433 |
| Owners pay for Cuomo tax to end. |
Weiss, Lois |
|
Jun 12, 1996 |
2204 |
| Chances of real estate tax relief remains strong. |
|
|
Jan 31, 1996 |
1080 |
| Grandfathering capital gains. |
Rosentreter, Kurt; Brookes, Geoff |
|
Jan 1, 1996 |
547 |
| Allocating allowable sec. 1244 loss among shareholders when total capital exceeds $1 million. |
Ellentuck, Albert B. |
|
Jan 1, 1996 |
1081 |
| Know the actual dividend declaration date. |
Willens, Robert |
Brief Article |
Aug 1, 1995 |
187 |
| The Contract With America: the new majority in Congress sets out to prove fewer taxes are the cornerstone of economic prosperity. |
Phillips, Andrea J. |
|
Apr 1, 1995 |
3167 |
| Going public? Don't forget a section 341(f) consent. |
Willens, Robert |
Brief Article |
Feb 1, 1995 |
184 |
| Tax planning ideas. |
Lusby, Roger W., III |
|
Dec 1, 1994 |
1029 |
| Sec. 1202 can benefit investors in an S corporation. |
Reynolds, Cathlyn L. |
|
Jul 1, 1994 |
711 |
| Using S losses to generate future capital gains - planning opportunities available for shareholders with capital losses. |
Terry, Steve |
|
Jul 1, 1994 |
1288 |
| Avoiding ordinary income treatment on the sale or exchange of depreciable property between related parties. |
Ellentuck, Albert B. |
|
Apr 1, 1994 |
711 |
| Constructive ownership rules and related party transactions. |
Ellentuck, Albert B. |
|
Mar 1, 1994 |
706 |
| Sale of S stock by QSST. |
Conley, James B. |
Brief Article |
Jan 1, 1994 |
349 |
| Specialized small business investment companies. |
Fiore, Nicholas |
|
Jan 1, 1994 |
653 |
| S corporation built-in gains tax. |
Dennis-Escoffier, Shirley |
|
Sep 1, 1993 |
10120 |
| New York State easing stance on Cuomo tax. |
Fitzgerald, Therese |
|
Jan 20, 1993 |
444 |
| Limiting the Cuomo tax in workouts. |
Korman, William |
|
Jan 20, 1993 |
1078 |
| Effective long-term capital gains tax rates under the Revenue Reconciliation Act of 1990. |
Johnson, Linda L.; Fellows, James A. |
|
Jan 1, 1993 |
4611 |
| Sale of the marital residence in a divorce context. |
Cunningham, Joseph W. |
|
Dec 1, 1992 |
1683 |
| New York State gains tax: what's new? |
Weiser, Larry |
|
Aug 12, 1992 |
633 |
| Who is responsible for NYS gains tax? |
Weiser, Larry |
|
Jun 24, 1992 |
514 |
| The impact of tax policy on commercial real estate. |
Reeder, Paul A. |
Column |
Sep 1, 1991 |
1235 |
| Cost of capital: reflections of a CEO. |
Hatsopolous, George N. |
|
Apr 1, 1991 |
5666 |
| Summary of tax proposals 1990-91. |
|
|
Jul 1, 1990 |
2760 |
| Section 469 - "activity defined." (rules for taxpayers with multiple operations) |
Swad, Randy |
|
Mar 1, 1990 |
2955 |
| Let them eat crumbs. |
Corn, David |
column |
Feb 12, 1990 |
385 |
| De-taxification. |
Corn, David |
editorial |
Oct 30, 1989 |
546 |
