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Browse Liquidation topic


1-122 out of 122 article(s)
Title Author Type Date Words
Tax Treatment of Liquidations of Partnership Interests. Smith, Eric Column Dec 1, 2020 1367
Summary of tax rules for liquidating corporations. Heroux, Mark Oct 1, 2020 1622
Liquidation of assets not mandated for taxpayers' installment agreement: The Tax Court finds the taxpayers' residence and other properties were necessary for the production of income or the health and welfare of the family. Pirrone, Maria M. Aug 1, 2020 750
Liquidating an S corporation that is not subject to the BIG tax. Markwood, Linda Dec 1, 2019 901
Disorderly Liquidation: Too big to fail, too small to succeed. Cockburn, Andrew Mar 1, 2019 1659
Sears picks NJ-based liquidator should rescue talks fail. Brief article Jan 7, 2019 267
South Dakota Moves to Liquidate Surety Insurer ReliaMax. Brief article Aug 6, 2018 270
Disastrous Tax Consequences to Avoid When Liquidating an S Corporation. Fall, David Nov 1, 2017 4305
Orderly Liquidation Authority. Perkins, David W.; Gnanarajah, Raj Report Aug 1, 2017 1562
Helping sole proprietors prepare financially for sudden death or disability. Kess, Sidney; Mendlowitz, Edward Jan 1, 2017 1488
A Class of Optimal Portfolio Liquidation Problems with a Linear Decreasing Impact. Ma, Jiangming; Yin, Zheng; Chen, Hongjing Report Jan 1, 2017 5307
Double and triple drops with liquidations clarified in pair of revenue rulings. Gottlieb, Andrew Jul 1, 2016 1402
Liquidation of an LLC. Ellentuck, Albert B. Jun 1, 2016 2750
Liquidating assets. Brief article Jan 25, 2016 129
Is Dodd Frank orderly liquidation authority necessary to fix too-big-to-fail? Kupiec, Paul H. Report Oct 1, 2015 11541
Closing a California business entity? Brief article Jun 1, 2015 224
Considering alternatives to liquidation: in many situations, there are alternatives to liquidation that will better meet the objectives of the corporation's shareholders. Ellentuck, Albert B. May 1, 2015 1631
Substance and semblance in investor protection. Dombalagian, Onnig H. Mar 22, 2015 29960
How to eat an elephant: corporate group structure of systemically important financial institutions, orderly liquidation authority, and single point of entry resolution. Jin, Kwon-Yong Mar 1, 2015 19065
Dodd-Frank orderly liquidation authority: too big for the Constitution? Merrill, Thomas W.; Merrill, Margaret L. Dec 1, 2014 10843
Dodd-Frank orderly liquidation authority: too big for the constitution? Merrill, Thomas W.; Merrill, Margaret L. Dec 1, 2014 31149
Unwinding the ceiling rule. Osofsky, Leigh Jun 22, 2014 20581
Liquidation of the UGCC. Laschuk, Alexander Dec 1, 2013 1104
Limits on BSA license cancellation for multiple events: Dinsey v. Queensland Building Services Authority. Oliver, Richard Jul 1, 2013 1593
Who's afraid of the big bad tax-free liquidating distribution? Ideological debates on taxation and the repeal of General Utilities. Edwards, Martin Jun 22, 2013 10472
More uncertainty certain for 'Too Big to Fail'. Westfall, Christopher Apr 1, 2013 1478
Determining tax consequences of corporate liquidation to the shareholders. Ellentuck, Albert B. Sep 1, 2012 1643
Built-in gains tax issues. Nevius, Alistair M. Mar 1, 2012 532
How Dodd-Frank's orderly liquidation authority for financial companies violates article III of the United States Constitution. Horton, Brent J. Jun 22, 2011 14169
Exiting China: procedures to ensure the orderly liquidation of a business. Richards, Brad; Ruggero, Peter C. Jun 22, 2011 3149
The orderly liquidation authority: the creditor's perspective. Hardee, Jamieson L. Mar 1, 2011 12141
The FDIC board proposed a rule ( clarifying how the agency would treat certain creditor claims under the new orderly liquidation authority established under the Dodd-Frank Wall Street Reform and Consumer Protection Act. Jan 1, 2011 527
Beneficiaries approve liquidation of two Taiwan REITs. Liu, Philip Nov 19, 2010 441
Tax consequences of de facto liquidations. Pedersen, C.; Arber, Stephen C. May 1, 2010 1092
Saad unit lenders meet, liquidators appointed. Brief article Nov 16, 2009 267
Maneuvering through the proposed rules for post-transaction accounting methods. Rohrs, Jane; Walberg, Glenn Sep 1, 2009 7481
Deferring shareholder gain by distributing installment notes. Ellentuck, Albert B. Sep 1, 2009 1395
DED seeks to improve liquidation procedures in Dubai. Brief article May 13, 2009 205
Understanding the effects of nonliquidating distributions on corporations. Ellentuck, Albert B. Jan 1, 2009 1065
Check the timing of the check-the-box election. Harris, Deanna Walton Jun 1, 2008 2759
Final regs. on consolidated group liquidations. Schwartzman, Randy A.; Anderson, Kevin D. May 1, 2008 1620
Understanding the tax consequences of liquidation to an S shareholder. Ellentuck, Albert B. Apr 1, 2008 2416
Evaluating liquidation strategies for insurance companies. Berry-Stolzle, Thomas R. Mar 1, 2008 12639
Florida Legislature overhauls assignment for the benefit of creditors: more similar to bankruptcy, but with a twist. Neiwirth, Ronald G.; Bloom, Jason Jan 1, 2008 5251
Delaware's answer to management deadlock in the limited liability company: judicial dissolution. Gruebner, Meghan Mar 22, 2007 8667
Partner loans: traps for the unwary. Foley, Gretchen Jul 1, 2006 1208
UK insolvency statistics for the first quarter of 2006. Brief article Jun 1, 2006 147
Liquidation of an LLC member interest. Wright, Carol May 1, 2006 1062
Local proceedings in a multi-state liquidation: issues of jurisdiction. Mason, Rosalind Apr 1, 2006 25481
Liquidating a controlled C corporation subsidiary. Ellentuck, Albert B. Apr 1, 2006 595
Avoiding the dangers of a liquidation-reincorporation. Ellentuck, Albert B. Jan 1, 2006 726
CREMAC liquidates $180m of its bonds. Brief Article Jun 22, 2005 202
Firm investment and liquidity. Chamberlain, Trevor W. Brief Article May 1, 2005 205
Planning liquidation of investments in retirement. Fink, Philip R. Mar 1, 2004 4042
Avoiding the dangers of using liquidation-reincorporation as a planning technique. Ellentuck, Albert B. Jan 1, 2004 863
Avoiding tax on liquidating distributions of partnership property through timing of distributions. Ellentuck, Albert B. Oct 1, 2003 838
StorageNetworks Bows Out With Honor. Brief Article Aug 1, 2003 296
Postliquidation payment on loans guaranteed by a shareholder. Ellentuck, Albert B. Aug 1, 2003 939
Letter rulings flirt with limits of liquidation-reincorporation doctrine. Madden, David Jun 1, 2003 1717
Businesses in transition: CPAs can help owners without successors decide to sell or liquidate. Zunitch, Victoria M. Mar 1, 2003 3898
Buying assets out of bankruptcy: protecting a buyer's interests. Wise, Richard L. Feb 1, 2003 983
Use of the installment method in liquidations. Harris, Richard W. Sep 1, 2002 3957
Use of the installment method in liquidations. Harris, Richard W. Aug 1, 2002 4003
The influence of firm maturation on firms' rate of adjustment to their optimal capital structures. Pittman, Jeffrey A.; Klassen, Kenneth J. Statistical Data Included Mar 22, 2002 16103
RUSSIA - Jan. 11 - TV-6 Shut Down. Brief Article Jan 12, 2002 379
AMES SET TO CLOSE 54 STORES. Thau, Barbara Brief Article Dec 10, 2001 339
Talking California Tax. Williams, Leonard W. Brief Article Nov 1, 2001 849
Avoid taxes in liquidation. Zipp, Alan S. May 1, 2001 3224
"Pension" payments made by dissolved corporation in satisfaction of shareholder's alimony obligations were not deductible. Fiore, Nicholas J. May 1, 2001 1131
LR Insurance Company Placed in Liquidation. Friedman, Mark Brief Article Mar 5, 2001 192
Liquidation Price and Semi-Forced Sellers. Derbes Jr., Max J.; Derbes III, Max J. Jan 1, 2001 4576
Applying the rules governing distributions of marketable securities. Ellentuck, Albert B. Jun 1, 2000 1194
Avoiding the PFIC web when liquidating a non-QEF. Mach, Joseph May 1, 2000 1483
Meltdown - or not? For utilities. D'Souza, Julia Mar 1, 2000 2784
Structuring corporate board action to meet the ever-decreasing scope of Revlon duties. Engledow, Wells M. Dec 22, 1999 14630
A graceful exit. Malburg, Chris Oct 1, 1999 3104
Selling vs. liquidating a partnership interest. Ellentuck, Albert B. Jun 1, 1999 1146
Recent private letter rulings prove partial liquidations are alive and well. Bloom, Gilbert D. May 1, 1999 2582
Discounts for built-in gains. Schuster, Randi A. May 1, 1999 595
Tax and accounting aspects of liquidating a partner's interest. Means, Kathryn M. May 1, 1999 7637
Taxpayers win in valuing stock of closely held companies. Bulua, Stanley E. May 1, 1999 2123
Revoking corporate charters. Efron, Sarah Mar 1, 1999 1888
Precontribution gain on a partnership's technical termination. Ellentuck, Albert B. Feb 1, 1999 1083
The corporate provisional director: has due process been overlooked? Payton, Harry A.; Nguyen, Greg Tung Oct 1, 1998 2386
Timing liquidation distributions for tax savings. Ellentuck, Albert B. Apr 1, 1998 1039
Deducting your loss on winding up a purchased subsidiary: a lost cause? Rainey, Steven K. Jan 1, 1998 7132
Minimizing the consequences of a partial liquidation. Ellentuck, Albert B. Jan 1, 1998 1261
Rickel Home Centers to close. Clark, Ken Brief Article Oct 13, 1997 366
Using an installment sale to defer shareholder gain on a liquidation. Ellentuck, Albert B. Sep 1, 1997 1006
President's liquidation tax on C to S conversions. Sobol, Horacio E. Brief Article Apr 1, 1997 362
New S corporation law opens pitfalls for unwary. Payne, Jay M. Apr 1, 1997 441
Barriers to market exit. Nargundkar, Satish V.; Karakaya, Fahri; Stahl, Michael J. Jun 22, 1996 7934
Liquidation costs and accounting data. Alderson, Michael J.; Betker, Brian L. Jun 22, 1996 6945
SAB 93 and discontinued operations. Bharosay, Boadnarine Feb 1, 1995 1195
"Going out of business:" final tax returns and collecting taxes due. Shear, Jeffrey Feb 1, 1995 1879
Understanding the art of liquidation from a lender's point of view. Shaw, Eric Jan 1, 1995 2876
LLCs - a lack of flexibility under sec. 736. Sprohge, Hans Sep 1, 1994 1445
Basis adjustments for liquidation payments to retiring and deceased partners. Harris, Richard W. Jul 1, 1994 3532
Withdrawal from a partnership after Rev. Rul. 93-80. Serell, Valerie A. May 1, 1994 598
Barter is better than liquidation; somebody out there wants those products with old, pre-NLEA labels. Rice, Judy Apr 1, 1994 612
Deductible payments to departing partners - the RRA and its impact on LLCs. Rocheleau, Dean A. Dec 1, 1993 1466
Liquidation of partnerships. Winicur, Barbara Oct 1, 1993 1005
IRS provides favorable guidance for troubled insurers. Brooke, Beth A. Jan 1, 1993 537
Breakup fees found deductible. Kral, Kenneth Jun 1, 1992 286
Partnerships: if there's a beginning... ...there's an end. McCord, Sam; Tole, Tom Cover Story Apr 1, 1992 3246
Liquidation vs. retention: the personal holding company alternative. Auster, Rolf Apr 1, 1992 1869
Chapter 14: lapsing rights.... Gardner, John C. Brief Article Apr 1, 1992 375
Liquidating a corporation: how to structure a plan of liquidation to avoid unanticipated tax liabilities. Hamill, James R. Mar 1, 1992 4380
Partner's payments on dissolution of law firm were ordinary income. Fiore, Nicholas J. Jan 1, 1992 869
To dissolve or not to dissolve. Brown, Dennis C. Column Nov 1, 1991 895
Redeeming corporate stock to take advantage of 1991's lower rates. Serrett, Randall K.; Horvitz, Jerome S. Oct 1, 1991 3092
Exploding law firm. Jun 10, 1991 96
New tax limitations: corporate reorganization in the '90s. D'Uva, Joan Jun 1, 1991 1560
Rite Aid notifies Fantle's Rx customers. Sep 24, 1990 194
Dart agrees to sell 10 units to Rite Aid. Sep 10, 1990 342
Termination of a partnership. Braas, William Jul 1, 1990 868
Rehabilitation or liquidation: consumers' choices in bankruptcy. Sullivan, A. Charlene; Worden, Debra Drecnik Jun 22, 1990 7037
Partial liquidations. Burge, Marianne May 1, 1990 379
Liquidation could be the right marketing strategy. Apr 1, 1990 1247
Section 331 liquidations. Guardino, Joseph Richard Feb 1, 1990 1595

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