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Title Author Type Date Words
Farming losses clarified. Bonner, Paul Sep 1, 2021 773
NOL Carrybacks Under the CARES Act: Why it's important to accelerate or otherwise maximize losses in 2020. Collins, Bryan P.; Peck, David; Singer, Jay M. Jan 1, 2021 3471
Understanding the Built-in Gain and Loss Rules of Section 382 - and Possible Significant Changes on the Horizon: Unprecedented NOLs have accompanied unprecedented times. Jacobs, Kevin M.; Reinstein, Todd Cover story Jan 1, 2021 2197
QBI deduction: Interaction with various Code provisions. Odom, Michael T. Dec 1, 2020 3188
Improving cash flow with loss carrybacks. Werlhof, John; Flattum, Jason Dec 1, 2020 3159
Taxpayer not a shareholder of not-for-profit corporation. Dec 1, 2020 1367
Deducting losses in the CARES Act's window: Current losses can temporarily be carried back for a quick refund. Ray, Richard Nov 1, 2020 2768
Limiting the impact of negative QBI: Understanding the treatment of qualified business losses and the QBI netting rules will help taxpayers with multiple trades or businesses maximize their deduction. Masciantonio, Alex K. Nov 1, 2020 1969
Carrybacks, Carryovers, Statutes of Limitations, Audits, and Joint Committee on Taxation Review - Practical and Procedural Aspects of Tax Attribute Planning: Questions abound concerning the impact of the CARES legislation. Dimopoulos, Jason Nov 1, 2020 3317
Tax consequences of data breaches and identity theft: Treatment differs between business and individual taxpayers. Ryle, Patrick M.; Goodman, Leonard; Soled, Jay A. Oct 1, 2020 2481
Tentative refunds under the CARES Act in 2020. Trivedi, Shamik Jul 1, 2020 583
COVID-19 tax guidance for businesses: Here's how businesses can take advantage of CARES Act tax relief measures to help with economic disruption caused by the pandemic. Schreiber, Sally P.; Strausfeld, Dave May 1, 2020 2443
Uncertain limes, Uncertain Costs: Deducting Expenditures Subject to Pending Insurance Claims. Kelley, Lee; Korotky, Kandyce; Zink, Jeffrey May 1, 2020 3014
Addressing Proposed Section 382 Reculations in Current M&A Transactions: These revisions will impact deal terms and valuation. Singer, Jay Jan 1, 2020 2242
Short-term use prevents grouping real property activities: District court holds management contracts did not establish required period of customer use. Reichert, Charles J. Dec 1, 2019 844
CRISIS-DRIVEN TAX LAW: THE CASE OF SECTION 382. Choi, Albert H.; Curtis, Quinn; Hayashi, Andrew T. Sep 22, 2019 25469
CONTRIBUTION AND DISTRIBUTION FLEXIBILITY AND TAX PASS-THROUGH ENTITIES. Freudenberg, Brett; Borden, Bradley T. Sep 22, 2019 32736
Deducting losses after an S corporation terminates. Markwood, Linda Aug 1, 2019 1371
Casualty loss deduction from drug-induced gambling is disallowed: The Tax Court declines to expand 'other casualty' beyond one sustained with respect to tangible property. Howard, Beth Jun 1, 2019 1183
Taxpayers are again denied theft loss for 'pump and dump' fraud: The taxpayers could not prove on remand there was no reasonable prospect of recovery by the end of the tax year. Reichert, Charles J. Feb 1, 2019 909
Managing corporate state net operating losses. Boyle, James F.; Lenns, Charles A.; Boyle, Douglas M. Feb 1, 2019 3862
Avoiding the hobby loss trap after the TCJA. Young, Patrick Nov 1, 2018 1436
Tax reform law deals pro gamblers a losing hand: The ability to deduct expenses was curtailed by last year's tax overhaul. Chiang, Wei-Chih; Kuang, Yingxu; Dong, Xiaobo Oct 1, 2018 3253
Profit motive key in hobby loss cases. Neuschwander, Darren L. Sep 1, 2018 716
Personal casualty losses from natural disasters. Godfrey, Howard Sep 1, 2018 5458
Analyzing the new personal casualty loss tax rules: Recent legislative and administrative measures transform this common deduction. Tierney, Kristie N.; Soled, Jay A.; Goodman, Leonard Jul 1, 2018 3327
Short sale is considered one transaction. Reichert, Charles J. Jun 1, 2018 999
Carry your losses (further) forward. Owsley, John; McKinley, John May 1, 2018 1376
Casualty losses and expenditures under Sec. 162 or 165. Skarbnik, John H. May 1, 2018 6242
IRS reallocates losses of joint venture among foreign and domestic partners. Carrasco, Jose; Cocanower, Whit Feb 1, 2018 1253
Frequent gambler was not a professional: A taxpayer was unable to convince the Tax Court that his gambling activity had a profit motive. Reichert, Charles J. Feb 1, 2018 747
Effective NOL Planning in Light of Tax Reform: Can your company unlock the value of net operating loss carryforwards to reduce future taxable income? Reinstein, Todd; Ahlers, Annette Jan 1, 2018 3492
Tax Court allows business bad debt deduction: A taxpayer establishes he was in the trade or business of making personal loans. Reichert, Charles J. Nov 1, 2017 1201
Social club is liable for taxes on UBTI: The Tax Court rejects the taxpayer's argued profit motive and disallows losses related to nonmember services. Pirrone, Maria M. Nov 1, 2017 611
'Pump and dump' theft loss allowed despite open arbitration claim: the Federal Circuit holds that abandonment of a claim for reimbursement of a theft loss is not necessary to prove a reasonable certainty that no reimbursement will be received. Reichert, Charles J. Aug 1, 2017 830
Allocating S corp. losses to acquiring and terminating shareholders. Ellentuck, Albert B. Aug 1, 2017 993
Closed years are fair game in exam of NOL carryovers. Young, Marilyn Jun 1, 2017 1226
Ordinary loss deductions under sec. 165(g)(3) in the S corp. context. D'Avico, T. Christopher; Decker, Ed Apr 1, 2017 1713
The statute of limitation for net operating losses. Young, Marilyn Apr 1, 2017 1184
Tax Court takes a scalpel to surgeon's passive loss deductions. Beavers, James A. Mar 1, 2017 1816
Tax planning opportunities for tax attributes and the decedent's final tax return. Kinkaid, Amy I.; Federanich, Charles E. Dec 1, 2016 2046
Tax Court rules in favor of taxpayers in passive activity loss case. Brown, Mark Nov 1, 2016 1076
Tax issues for professional gamblers: a pro gambler may net all wagering activity but cannot report an overall wagering loss. Nevius, Alistair M. Oct 1, 2016 652
Electing the benefits of partial dispositions. Nevius, Alistair M. Sep 1, 2016 618
Final rules define loss importation property. Schreiber, Sally P. Jun 1, 2016 624
A 1939 frame of mind: old-school NOL carryover rules prevail in some states. Holley, Ann; Hall, Caralee Jun 1, 2016 2342
Deducting business bad debts. Ellentuck, Albert B. Mar 1, 2016 2324
Taxation of worthless and abandoned partnership interests. Schnee, Edward J.; Seago, W. Eugene Feb 1, 2016 6325
IRS issues final regulations on integrated hedging transactions of qualifying debt. Eltaki, Menna; Chestnut, Douglas Jan 1, 2016 569
Casual lender not allowed bad debt deduction. Beavers, James A. Dec 1, 2015 1525
Proposed regulations would provide guidance for allocation and absorption of losses on a consolidated return. DuPree, Duane Nov 1, 2015 807
Court rejects 'in-substance' small-partnership argument. Reichert, Charles J. Jul 1, 2015 632
Desirability, mechanics of making sec. 362(e)(2) elections for state tax returns. Friedel, David B.; Awuah, Yaw Jul 1, 2015 1224
Tax considerations for cancellation-of-debt income. Schwartzman, Randy A.; Brandstetter, Patricia May 1, 2015 4115
IRS clarifies ordering rules for alternative tax NOLs. Angstadt, Brian Feb 1, 2015 1358
The transfer loss property between an S corporation and its shareholder. Schnee, Edward J.; Seago, W. Eugene Jan 1, 2015 4892
Caution: sec. 1234A may apply to an abandonment loss. Sonnenberg, Erik K. Jul 1, 2014 1295
IRS guidance shows risks to nonguarantor LLC members. Chambers, Valrie Jul 1, 2014 861
Final regs. issued on sec. 382 ownership changes. Nevius, Alistair M. Feb 1, 2014 435
Sec. 382 final regs. for small shareholders. Fairbanks, Greg A. Feb 1, 2014 1084
Current developments for straddle transactions. Borghino, Jeff Feb 1, 2014 2366
IRS finalizes regs. addressing limitations on transfers of built-in losses. Bakke, Donald W. Jan 1, 2014 1186
Higher stakes for tax treatment of rental real estate: help clients manage both the new net investment income tax and passive loss limitations. Panitz, Philip Garrett; Lubin, Barbara Dec 1, 2013 3852
Nonresident alien gamblers get similar treatment as U.S. gamblers. Borkes, Jason Nov 1, 2013 1182
When is stock worthless? McKinley, John W.; Kimmey, Matthew Nov 1, 2013 838
ATNOLs and charitable contribution carryovers: which takes precedence? Kondraschow, Jeff; Wang, Chan-Yu; Powers, Kevin Sep 1, 2013 1497
NOL carrybacks limited by excess distributions. Wagner, Howard Sep 1, 2013 1812
Foreign branch incorporation: interaction of OFL, branch loss recapture rules. Yu, Hui Jul 1, 2013 1115
Nine factors that determine whether an activity is a hobby. Chambers, Valrie Jul 1, 2013 953
Worse than spilled milk: a cry for casualty loss reform in the wake of the Deepwater Horizon disaster. Myers, Emily Jun 22, 2013 12988
When is a casualty "sudden, unexpected, or unusual"? Meade, Janet A. May 1, 2013 939
Time to make a sec. 846(e) election to use company historical payment patterns. Kovel, Timothy May 1, 2013 920
Deducting S corporation losses to extent of shareholder basis. Ellentuck, Albert B. Apr 1, 2013 1742
Taxing market discount on distressed debt. Yale, Ethan Mar 22, 2013 20760
IRS issues guidance on corporate equity reduction transactions. Peabody, Brian; Bakke, Donald W. Jan 1, 2013 1559
Consequences of not filing go beyond the nonfiling penalty. Missakian, Vrezhui Aibarian Nov 1, 2012 766
Timing a loss deduction. Bier, Rivka Oct 1, 2012 935
Another look through the worthless stock deduction: section 165(g)(3) as applied to foreign subsidiaries. Paul, Deborah L. Sep 22, 2012 7433
Shifting receivables between S corps. increases basis. Reichert, Charles J. Sep 1, 2012 523
S corporation shareholder basis from bona fide indebtedness. Nevius, Alistair M. Sep 1, 2012 484
Corporate financing companies: treatment of losses. Mittman, Matthew J. Sep 1, 2012 1857
Deducting losses on worthless investment securities. Thornton, David A. Sep 1, 2012 3074
Intercompany debt in a deemed asset sale election. Anderson, Kevin D. May 1, 2012 2458
LB&I guidance on benefits-and-burdens-of-ownership analysis under Sec. 199. Anderson, Kevin D. May 1, 2012 1308
Securities fraud and the theft-loss deduction. Chambers, Valrie; Elzweig, Brian Apr 1, 2012 1680
Case study: preserving tax losses by avoiding the wash-sale rules. Ellentuck, Albert B. Mar 1, 2012 1477
Losses related to an insolvent corporation. Borghino, Jeff Feb 1, 2012 2981
Carrying back net operating losses. Nevius, Alistair M. Aug 1, 2011 650
Mitigating the results of a failure to carry back an NOL. Bakale, Anthony S. Aug 1, 2011 3294
Prop. reg. on controlled group deferred losses. Nevius, Alistair M. Jul 1, 2011 361
The impact of unified loss rules on earnings and profits. Smith, Annette B. Jul 1, 2011 1406
Co-ops and casualties. Schnee, Edward J. Jun 1, 2011 523
Expense does not qualify as compensation but does qualify as theft loss. Beavers, James A. Jun 1, 2011 1285
Comments to Canadian government on establishing a corporate loss-transfer system. May 1, 2011 6584
Wagering losses not deductible, gambling business expenses deductible. Reichert, Charles J. May 1, 2011 457
Cooperative owner cannot deduct cooperative's casualty loss. Beavers, James A. May 1, 2011 845
Tax relief for homeowners with corrosive drywall: IRS safe harbor offers clear method to claim deduction. Fava, Karl L.; Weiss, Ellen; Huber, Robert E. Apr 1, 2011 2793
Taxpayer off the clock for real estate loss. Schnee, Edward J. Dec 1, 2010 689
Increasing passive activity loss deductions with self-charged interest. Ellentuck, Albert B. Dec 1, 2010 1424
Canadian corporate loss transfer system. Nov 1, 2010 3282
Section 382 guidance - an update. Ahlers, Annette M. Jul 1, 2010 3069
Special reporting requirements for U.S. domestic use of U.K. dual consolidated loss. Ferris, Tara; Curran, Kevin Jul 1, 2010 979
State and federal NOL rules differ in key respects. Nakamura, Karen; Thompson, Jason R.; Ferris, Tara Jul 1, 2010 1290
Tax implications of the five-year NOL carryback. Yin, Rachel Jul 1, 2010 2215
Sec. 465 traps for the unsuspecting S corporation shareholder. Taub, Lewis Jul 1, 2010 4017
Applying the material participation standards to nongrantor trusts. Williamson, Donald T.; Staley, A. Blair Jun 1, 2010 5089
Acquiring basis in S Corp shareholder loans. Nevius, Alistair M. Apr 1, 2010 496
Worthless stock losses from liquidations and related issues in consolidation. White, Matthew K.; Wilder, Michael J.; Blair-Stanek, Andrew Mar 22, 2010 10482
Solution measurement. Kallman, James Dec 1, 2009 1170
LLCs, LLPs, and the passive loss rules. Calderilla, Cecilia Nov 1, 2009 1249
Aggregating activities to avoid the hobby loss rules. Harmon, Michael R.; Kulsrud, William N. Nov 1, 2009 6824
Recovery Act Reminder for 2009. Cook, Ellen D.; Fowler, Anna C.; Nellen, Annette; Stapleton, Nora; Walloch, Joseph W. Oct 1, 2009 2172
Losses from interests in LLCs and LLPs not presumptively passive. Quinn, Tina; Robertson, John F. Oct 1, 2009 1121
Deducting losses for defrauded investors. Zimmerman, John C. Jul 1, 2009 9898
IRS issues optional SafeHarbor treatment for victims of Ponzi Schemes. Kravit, Wendy Jul 1, 2009 748
A broker is what a broker does. Reichert, Charles J. Jun 1, 2009 631
Ponzi guidance welcomed. Bonner, Paul Jun 1, 2009 735
Sec. 382 after the bailout. Friske, Karyn Bybee; Pulliam, Darlene Jun 1, 2009 5374
IRS releases guidance on new five-year NOL carryback. Nevius, Alistair M. May 1, 2009 384
IRS issues guidance on losses from Ponzi schemes. Beavers, James May 1, 2009 1736
Ponzi schemes: the implications for defrauded investors. Odom, Dianne Apr 1, 2009 1946
Current corporate income tax developments. Boucher, Karen J.; Ponda, Shona Mar 1, 2009 5612
Claiming ordinary losses for Sec. 1244 stock. Ellentuck, Albert B. Mar 1, 2009 1531
Two out of three not good enough. Schnee, Edward J. Mar 1, 2009 603
Securities trader status not satisfied. Diehl, Kevin A. Feb 1, 2009 514
Stock loan treated as sale. Thompson, Steven C.; Severano, Robert L. Jan 1, 2009 756
Final unified loss rule published. Huck, Martin Jan 1, 2009 1854
IRS issues guidance on Sec. 382 for corporations in the capital purchase program. Levy, Marc D. Jan 1, 2009 611
Proof of material participation must be credible. Kreissl, Laura Jean; Pulliam, Darlene Dec 1, 2008 352
Documenting a casualty loss. Schreiber, Gerard H., Jr. Nov 1, 2008 761
Applying at-risk rules risky. Thompson, Steven C. Nov 1, 2008 679
Worldcom shareholder's loss not theft. Chambers, Valrie Sep 1, 2008 500
Louisiana Supreme Court sides with insurer in flood loss case. Walters, Cecily Aug 1, 2008 654
A not-so-speedy recovery. Schnee, Edward J. May 1, 2008 721
Loss reduction strategies. Kallman, James Apr 1, 2008 639
Sec. 382 ownership and fluctuation in value. Gruidl, Nick Apr 1, 2008 1927
Passive or nonpassive activity - IRS wins either way. Reichert, Charles J. Feb 1, 2008 690
No theft loss for "phantom" income. Schnee, Edward J. Dec 1, 2007 450
Corner: "reasonable certainty" for a theft loss deduction. Siegel, Bart Oct 1, 2007 758
Settlement doesn't legitimize sham. Schnee, Edward J. Sep 1, 2007 286
New law provides AMT relief. Giordano, Diane Jun 1, 2007 745
No penalty for BLIPS. Schnee, Edward J. Jun 1, 2007 496
Determining basis for gambling losses. Laffie, Lesli S. Jun 1, 2007 498
Avoiding FASB 123(R) pitfalls: NOL companies' choice of when to recognize tax benefits under FASB 123(R) can affect their bottom line. Randolph, David May 1, 2007 2917
Tax shelters and the Code: navigating between text and intent. Dean, Steven A.; Solan, Lawrence M. Mar 22, 2007 11071
Final DCL rules reflect TEI views. Mar 1, 2007 234
Denial of contingent liability loss deduction. Schnee, Edward J. Jan 1, 2007 862
Can capital losses be carried back for the AMT? Reichert, Charles J. Sep 1, 2006 664
Are the new loss duplication regulations out of date? Estrada, Michelle Jul 1, 2006 938
Caveat emptor: stock acquisition CERT limit on NOL use. Lehrer, John R. Jul 1, 2006 856
Capital loss limits apply to AMTI. Merlo, Robert J. Jul 1, 2006 716
Prevention of double deductions of a single loss: solutions in search of a problem. Kahn, Douglas A.; Kahn, Jeffrey H. Jun 22, 2006 22168
Advances to S corporations. Schnee, Edward J. Mar 1, 2006 561
Deducting S corporation losses. Nash, Claire Y. Mar 1, 2006 745
A primer on individual NOLs. Kirk, David H. Mar 1, 2006 2039
Third Circuit addresses burden of proof in valuing intangibles. Magin, Elizabeth Mar 1, 2006 1121
Tax consequences to investors of broker fraud and theft: there are a number of ways tax advisers can help clients who are victims of investment fraud or theft. This article discusses the tax issues faced when trying to recoup some of the loss. Montgomery, Gwendolyn A. Jan 1, 2006 3802
Revamped dual consolidated loss regs. Landreneau, Frank Nov 1, 2005 2111
Horse owners and Sec. 183 challenges. Nagler, Barry Oct 1, 2005 1690
Equipment leasing losses were not passive. Lindbloom, John W. Oct 1, 2005 644
TEI comments on dual consolidated loss rules: August 22, 2005. Behroozi, Amy Sep 1, 2005 5016
At-risk rules - Sec. 465 prop. regs. Kozenko, Elizabeth Aug 1, 2005 1218
Treatment of ownership changes for EIPs under Notice 2005-32. Velotta, Robert A. Aug 1, 2005 1686
Best practices for shrink reduction: exclusive discussion with loss prevention expert Larry Miller. Interview Aug 1, 2005 716
Marks & Spencer: EU claims for cross-border loss relief. Hare, Jonathan Jul 1, 2005 3184
Related parties and NOLs. Schnee, Edward J. Jul 1, 2005 547
Are the loss disallowance final regs. the final word? Parker, Carrie Jul 1, 2005 1072
Often-overlooked stock basis adjustments. Michalowski, John Jul 1, 2005 1047
Can Sec. 267(f) defer a debtor's currency loss? Harper, Michael Jul 1, 2005 918
Issues and pitfalls in Sec. 384 - limits on NOL use. Haksar, Jayant Jul 1, 2005 1171
Extraordinary personal services exception. Reichert, Charles J. Jun 1, 2005 667
Maximize tax benefits under IRC section 165: CPAs often overlook the deductibility of investment theft losses. Siegel, Bart H. Apr 1, 2005 1120
Stock transfer to creditors generated deductions. Hitt, JoAnn H. Apr 1, 2005 652
Alternative approach for calculating loss disallowance on disposition or deconsolidation of subsidiary stock. Morrison, Sally Mar 1, 2005 2643
At-risk final regs. on "disqualifying interests". Howard, B. Carol Nov 1, 2004 1275
Final version of Schedule M-3 available. Reinstein, Todd B. Oct 1, 2004 562
Impact of self-employment loss on earned income. Nash, Claire Y. Sep 1, 2004 1335
Planning for individual NOLs: converting to a Roth IRA. Randolph, David W. Aug 1, 2004 1495
Determining deductibility of passive losses. Ellentuck, Albert B. Aug 1, 2004 654
Debtor's use of NOLs received from bankruptcy estate. Benton, Oren L. Aug 1, 2004 588
Shareholder guarantee to S corporation creditors doesn't increase basis. Nash, Claire Y. Aug 1, 2004 820
Intercompany transaction and loss disallowance relief provisions. Michalowski, John Jul 1, 2004 1134
Sec. 1271(a) - a pitfall for unwary corporate creditors. Haksar, Jayant Jul 1, 2004 795
What are capital gains and losses anyway? Edrey, Yoseph M. Jun 22, 2004 19243
Service intends to disallow theft loss deductions for declining stock prices. O'Driscoll, David Jun 1, 2004 523
An extraordinary decision leads to extraordinary changes. Burke, Jacqueline A. Jun 1, 2004 2838
S shareholder loan basis. Schwartzman, Randy May 1, 2004 943
Illinois' "wheel of unity" doctrine. Margner, L. James May 1, 2004 715
TEI comments on proposed Schedule M-3 of Form 1120: June 7, 2004. May 1, 2004 7920
Prop. regs. on partnership's assumption of partner's liabilities. Sloan, Eric Mar 1, 2004 2609
Casualty loss allowed for water damage from washing machine. Cooper, Pamela S. Feb 1, 2004 960
Temp. regs. limit duplicative stock losses. Stewart, Dave N. Jan 1, 2004 4240
Defining "real estate professional" for PAL purposes. Koppel, Michael D. Dec 1, 2003 556
Losses trust deducted were not from passive activity. Nash, Claire Y. Nov 1, 2003 607
The JGTRRA's effect on NOL planning. Nov 1, 2003 1701
WorldCom's NOL plans extinguished? Oct 1, 2003 738
All VAT and more: TEI responds to the European Commission on place of supply rules for services: also urges Canada to adopt group loss rules and accelerate LCT repeal, recommends U.S. Supreme Court consider factor representation. Jul 1, 2003 1153
Implementation of a formal loss transfer system: June 20, 2003. Jul 1, 2003 2870
Trust's material participation not limited to trustee's activity. O'Driscoll, David Jul 1, 2003 600
Passive loss limitation. (In Session). Druckman, Amanda Jul 1, 2003 364
CERTs and NOL limits. Ochsenschlager, Thomas P. Feb 1, 2003 1887
Incorrectly deducted S losses affect basis computation. Courtney, Marietta Dec 1, 2002 368
Using an LLC to maximize losses. Kalfayan, Garo Dec 1, 2002 3896
IRS approves use of S corporation suspended losses in reorganization. Romanelli, Russell L. Nov 1, 2002 617
October 31 deadline to make loss carryback choice. Oct 1, 2002 622
Tax planning for NOLs in the carryback maze. Smith, Annette B. Jul 1, 2002 1076
Interim loss-disallowance regulations. Packard, Pamela May 1, 2002 519
Notice 2002-11: IRS reversal on Rite Aid. Packard, Pamela May 1, 2002 978
Structuring debt basis in an S corporation. Packard, Pamela May 1, 2002 983
Rite Aid: potentially historic. Salem, Irving Mar 1, 2002 6372
Rite Aid: a tough pill for the government to swallow. Zarlenga, Lisa M. Nov 1, 2001 11717
Sec. 382 limit: special rule for controlled groups. Zarzar, Robert Jul 1, 2001 1662
DOJ brief seeks to limit sec. 172(f). Zarzar, Robert Jul 1, 2001 854
Potential impact of sec. 1503(d) rules on losses incurred through a domestic partnership. Zarzar, Robert Jul 1, 2001 1120
CONSOLIDATED RETURN DEVELOPMENTS. McLaughlin, Mary Brief Article Jun 1, 2001 983
Deducting suspended losses on disposition of S stock. Ellentuck, Albert B. Apr 1, 2001 1136
Determination of a profit motive. Lee, Cynthia Bolt Sep 1, 2000 773
Effect of NOL carryovers on FTC. Crocco, Peter Jul 1, 2000 537
BIGs and items of income under sec. 382. McManus, Richard F. Jul 1, 2000 1781
Shareholder allowed deduction for S corp. debt loss. Navani, Vinay S. Jul 1, 2000 532
Aggregating your rental activity? Be sure to tell the IRS. Lynch, Michael Jul 1, 2000 585
New refund opportunities for prior casualty and theft losses. Thompson, Steven C. Mar 1, 2000 3209
Abandonment loss deduction denied for branching rights obtained in FSLIC-assisted thrift acquisition. Klein, Kyle Jan 1, 2000 762
At-risk rules flow through loss limitations. Avery, Sarah Oct 1, 1999 897
Loss on sale to a commonly controlled corporation. Schnee, Edward J. Aug 1, 1999 522
Good news in consolidated loss disallowance rules. Friedel, David Jul 1, 1999 1299
Recent developments for using target's NOLs. Friedel, David Jul 1, 1999 955
S corp. relief. Smith, Greg W. Jul 1, 1999 855
Notice 98-38: separate return limitation years. May 1, 1999 2249
Capital loss vs. ordinary loss. Godfrey, Howard Feb 1, 1999 515
Tax Court denies capital loss generated by a partnership formed with an unrelated foreign bank. Dance, Glenn E. Nov 1, 1998 743
Tax planning under section 357(c): Peracchi and creating something out of nothing. Lipton, Richard M. Jul 1, 1998 5880
Abandoning worthless investment property versus selling at a loss. Fox, Alexander F. May 1, 1998 1438
Loss waiver is important for consolidated groups subject to the loss disallowance rule. Nelson, Chris Apr 1, 1998 573
Tax Court disallows deduction for decrease in property value due to rezoning. Aiken, Deborah Apr 1, 1998 951
Deducting your loss on winding up a purchased subsidiary: a lost cause? Rainey, Steven K. Jan 1, 1998 7132
Loss disallowed for abandoned network affiliation contract. Dell, F. Michael Jan 1, 1998 135
Timeshare rental activity was trade or business activity giving rise to ordinary loss on foreclosure. Lindbloom, John W. Brief Article Oct 1, 1997 365
The complexities of the section 165(i)(1) disaster loss election. Gaffney, Dennis J. Oct 1, 1997 5113
Planning to obtain ordinary loss treatment for worthless debts owed by partnerships to noncorporate partners. Ellentuck, Albert B. Oct 1, 1997 1408
Sourcing of losses on foreign subsidiary stock sales. Goodman, Mark E. Sep 1, 1997 1154
Application of sec. 1503(d) to separate units of S corporations. Dubert, Carl A. Jul 1, 1997 730
Temp. regs. explain sec. 382 and built-in loss rules. Rosen, Robert M. Jul 1, 1997 6699
Preparing to sell your business? New Jersey, New York, and GAAP can help. Newman, Samuel Jun 1, 1997 1864
When can losses be deducted against S corporation basis? Selvia, Jack May 1, 1997 888
Avoiding the pitfalls associated with attempts to recharacterize activities. Ellentuck, Albert B. May 1, 1997 718
Planning ideas under the new consolidated sec. 382 regulations. Friedel, David Apr 1, 1997 779
Potential loss of contribution carryforwards in AMT. Berger, Harvey J. Feb 1, 1997 478
Do environmental regulations constitute an involuntary conversion? York, James P. Feb 1, 1997 872
Applying the sec. 108(c) basis adjustment election to foreclosures. Greene, Richard L. Jan 1, 1997 4296
Mortgage loan loss can't offset real estate gain on sale of U.K. home. Albanese, Maria Luzarraga Jan 1, 1997 546
Timing of worthless security deductions. Lev, Jacquelyn Fitzgerald Dec 1, 1996 500
SRLY loss temp. regs. offer significant planning opportunities. Rosen, Robert M. Dec 1, 1996 5379
Survival for R&D intensive corporations. Willens, Robert Brief Article Nov 1, 1996 265
Basis calculations and reporting requirements for sec. 1244 stock. Shanks, Thomas A. Nov 1, 1996 758
Personal residence vs. rental property: analyzing loss carryovers. Sherman, W. Richard Oct 1, 1996 1113
Use of management company prevents taxpayer from claiming active participation in rental property. Bowers, Jennifer J. Aug 1, 1996 585
Dual resident company regulations: the mirror legislation provision. Young, Sophie Brief Article Aug 1, 1996 468
State tax treatment of net operating loss carryovers in corporate acquisitions. Faber, Peter L. Jul 1, 1996 13116
Reducing losses disallowed by sec. 197. Lynch, John J. Jul 1, 1996 1090
Claiming business bad debt deductions. Ellentuck, Albert B. Jul 1, 1996 1897
6th Circuit allows rental losses under sec. 280A. Barton, Peter C. Jun 1, 1996 1171
Eleventh Circuit directs Tax Court to develop test for substantial understatement penalty. Sager, Clayton R. May 1, 1996 1798
Use of suspended losses due to basis limitations is strictly limited to the shareholder at the time the losses are suspended. Starr, Samuel P. Brief Article Apr 1, 1996 212
Canadian company formed by U.S. S corporation will be considered a partnership. Zink, Bill Feb 1, 1996 642
Potential loss of contribution carryforwards in AMT. Berger, Harvey J. Feb 1, 1996 456
10-year carryback for certain NOLs. O'Connor, Eileen J. Feb 1, 1996 495
When and how to avoid sec. 1038 relief when reacquiring real property. Frankel, George Jan 1, 1996 3179
Allocating allowable sec. 1244 loss among shareholders when total capital exceeds $1 million. Ellentuck, Albert B. Jan 1, 1996 1081
One basis, multiple partnership interests. Kelley, Duane G. Brief Article Dec 1, 1995 432
Statute of limitations does not preclude adjusting NOL carryover. Cryan, Thomas M. Nov 1, 1995 419
"Working capital" contribution can increase allowable sec. 382 NOL carryforward. Collins, Bryan P. Brief Article Nov 1, 1995 403
The benefits of sec. 1244 stock. Odzer, Joseph A. Oct 1, 1995 1015
Family loans and loan guarantees. von Brachel, John Oct 1, 1995 3039
Tax issues for bankruptcy trustees. Morrison, Donald G. Sep 1, 1995 951
Availability of 10-year carryback should be considered in light of IRS's ruling position. Conjura, Carol Jun 1, 1995 1276
Closed year NOL may be increased if carryover year is open. Friedman, Steven M. Brief Article Jun 1, 1995 294
Tax Court restricts S corporation shareholder's basis for loss deductions. Sager, Clayton R. May 1, 1995 1350
Loss deduction for retirement of environmentally contaminated real estate. Taylor, David E. May 1, 1995 1365
PAL rules: definition of activity. Schmalz, John G. Apr 1, 1995 648
Release of capital and passive losses in dispositions of passive activities. Velten, James E. Brief Article Apr 1, 1995 469
Hobby or hard work? Don't let the IRS decide. Potter, Mary Ellen Mar 1, 1995 887
Hobby versus business. Fiore, Nicholas Mar 1, 1995 660
Closing of the books election pursuant to regs. sec. 1.382-6. Yalowich, Adam Feb 1, 1995 1077
Law practice was "for profit" despite consistent losses. Wagenbrenner, Anne Brief Article Jan 1, 1995 247
Arguing the case for a business bad debt deduction. Webster, David J. Aug 1, 1994 4711
IRS releases favorable sec. 263A accounting method change guidance. Mace, Joyce Jul 1, 1994 624
Avoiding potential disallowance of foreign branch losses. Urse, Michael Jul 1, 1994 908
Passive loss included in NOL may be carried back. Porter, Jack Brief Article May 1, 1994 420
Determining the deductibility of S corporation passive losses. May 1, 1994 684
Deductibility of personal and business casualty losses by individuals. Davies, Thomas L.; Rosacker, Robert E. Mar 1, 1994 1629
Using capital contributions and debt to increase the loss basis of S shareholders. Strobel, Caroline D. Feb 1, 1994 3605
State income tax carryback refund claims usually are not accruable. Sevier, Gail W. Jan 1, 1994 408
Qualifying for section 1244. Fiore, Nicholas Dec 1, 1993 651
Home business losses and the IRS. Gullington, Sandra Mar 1, 1993 949
Proposed section 382 regulations. Mar 1, 1993 1743
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