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Browse O'Connell, Frank J., Jr.

1-54 out of 54 article(s)
Title Type Date Words
Sec. 382 and the hold constant principle. Sep 1, 2010 2276
Leaving retirement benefits to trusts: pitfalls for the unwary. Sep 1, 2010 2102
Deducting success-based financial advisory fees. Sep 1, 2010 2098
Focus on tax avoidance leads to changes in foreign reporting requirements. Sep 1, 2010 2469
Extended NOL carrybacks and the AMT. Sep 1, 2010 1792
Suspension of applicable high-yield discount obligation regime for 2010. Sep 1, 2010 1163
Health care legislation requires new planning strategies. Sep 1, 2010 1527
QSubs included in definition of S Corp. for purposes of Sec. 291(a)(3). Sep 1, 2010 1300
The challenges of state transfer pricing. Sep 1, 2010 2234
Royalty payments not subject to capitalization under Sec. 263A. Sep 1, 2010 2337
Transfer pricing: controlled services transactions. Sep 1, 2010 1050
"Green" charitable contributions. Sep 1, 2003 1396
Contract research and the R&D credit. Sep 1, 2003 810
Depreciation method changes. Sep 1, 2003 747
Plan distributions from SESOPs. Sep 1, 2003 439
The retirement alternative: Sec. 412(i) plans. Sep 1, 2003 878
"Wait and see" GST tax planning. Sep 1, 2003 1847
IRS to concede capitalization of loan origination costs under prop. regs. Sep 1, 2003 1458
Applying the SE tax rules to LLC members. Sep 1, 2003 1095
Amending a partnership return. Sep 1, 2003 943
Avoiding S corporation tax on investment income. Sep 1, 2003 726
Use tax automation - the new tax frontier. Sep 1, 2003 1043
Voluntary disclosure: minimizing preexisting state tax liabilities. Sep 1, 2003 850
Adopting, retaining and changing accounting periods. Sep 1, 2001 1728
Continuation of LIFO benefits following a sec. 721 transfer. Sep 1, 2001 1059
Depreciation method changes allowed without IRS consent. Sep 1, 2001 1347
Filing carryback claims for consolidated groups. Sep 1, 2001 801
Single-entity approach approved for affiliated group product liability losses. Sep 1, 2001 762
IRA rollovers of S Stock. Sep 1, 2001 777
Sec. 1032 in structuring deferred compensation plans. Sep 1, 2001 2234
Estate tax repeal: What now? Sep 1, 2001 1358
Tax Court requires capitalization of loan acquisition costs. Sep 1, 2001 1085
Elections pursuant to FSC Repeal and Extraterritorial Income Exclusion Act of 2000. Sep 1, 2001 1088
The dual-consolidated-loss trap. Sep 1, 2001 1648
Treaty status of LLCs. Sep 1, 2001 839
Sec. 529 plans - qualified tuition programs. Sep 1, 2001 784
Sale of partnership interests with open-service or construction contracts. Sep 1, 2001 1303
Accounting for originated mortgage servicing rights. Sep 1, 2001 1382
Alert for consolidated return filers. Sep 1, 2001 297
Ability to use cash method expanded. Sep 1, 2000 857
Prop. regs. simplify LIFO IPIC Method. Sep 1, 2000 953
Mergers involving disregarded entities. Sep 1, 2000 938
New regs. alter tax consequences of sec. 338(h)(10) elections. Sep 1, 2000 1420
Research credit and the 1999 Act. Sep 1, 2000 974
IRA-designated beneficiary not bound by owner's pre-death withdrawal calculations. Sep 1, 2000 918
Safe-harbor sec. 401(k) Plans. Sep 1, 2000 1250
IRS issues prop. regs. on corporate sponsorships and exclusivity payments. Sep 1, 2000 957
Daily transportation expenses for temporary work locations. Sep 1, 2000 1197
Deduction of loan origination costs. Sep 1, 2000 2064
Hybrid entities and treaty benefits. Sep 1, 2000 1173
S Corporations and the AMT credit. Sep 1, 2000 1548
E-commerce delivers a renewed call for sales tax uniformity. Sep 1, 2000 1573
International fuel tax agreement. Sep 1, 2000 2157
What is good and bad about Michigan's Single Business Tax? Sep 1, 2000 1284

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