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Title Author Type Date Words
Revenue recognition: Time to implement the final regulations. Reiris, Don; Cordonnier, Caleb; Shodhan, Pinky; Fairbanks, Greg A. Feb 1, 2022 2803
IRS rules on cancellation of debt of a disregarded entity. Stringfield, Jack; Fairbanks, Greg A. Feb 1, 2022 2236
How banks that make SBA loans are taxed on their fees. Marchica, Raymond; Powers, Kevin F. Sep 1, 2021 1877
The Taxation of Cryptocurrencies. Erdmann, Charlotte A. Jul 1, 2021 6957
Avoiding gain at the S shareholder level when a loan is repaid. Hunley, Shaun M. Apr 1, 2021 1414
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
Demolished structures and qualified opportunity zones. McGuire, Jonathan Dec 1, 2020 1289
COVID-19 Impact on the Banking Industry: Conditions in the Third Quarter of 2020. Perkins, David W.; Gnanarajah, Raj Dec 1, 2020 1095
Like-kind exchanges and personal property. Graat, Brenda Nov 1, 2019 922
The taxation of collectibles. Lewis, Troy K.; Spilker, Brian C.; Call, Kamri S. Nov 1, 2019 5996
CRISIS-DRIVEN TAX LAW: THE CASE OF SECTION 382. Choi, Albert H.; Curtis, Quinn; Hayashi, Andrew T. Sep 22, 2019 25469
Involuntary conversion of a principal residence. Campbell, Alan D.; Czapla, Kacie Apr 1, 2019 7349
6 key areas of change for accountants and auditors: Professionals face challenges as they implement numerous new rules. Tysiac, Ken Mar 1, 2018 2710
Individual taxation: Report of recent development. Baldwin, David R. Mar 1, 2018 6826
No gain on the extension of a prepaid forward contract. Borghino, Jeff Feb 1, 2018 2198
ADVOCATING A CARRYOVER TAX BASIS REGIME. Schmalbeck, Richard; Soled, Jay A.; Thomas, Kathleen DeLaney Nov 1, 2017 24921 founder's estate wins dispute over VPFC gain recognition: the contracts' extension was not a sale or exchange, and open-transaction treatment continued, the Tax Court holds. Silversmith, David Aug 1, 2017 1144
Recent regs. significantly change taxation of certain partnership contributions. Austin, Sean; Blumenreich, Richard; Holtman, Morgan Jun 1, 2017 1814
Sec. 901(m) temporary regulations apply to covered asset acquisitions. Schreiber, Sally P. Mar 1, 2017 769
New developments in outbound transfers of intangible property. Billings, B. Anthony; Volz, William H.; Kim, Kyungjin Cover story Jan 1, 2017 4545
How to document a tax-free D reorganization with a split-off. Drucker, Steve Jan 1, 2017 4283
Corporations restricted from tax-free REIT spinoffs. Nevius, Alistair M. Aug 1, 2016 604
Are OTC major foreign currency options now subject to sec. 1256? Fu, Kenneth Aug 1, 2016 1013
Basket contracts as listed transactions and transactions of interest. Jones, Gordon M. Aug 1, 2016 1041
Recognizing when a disguised sale of property takes place. Ellentuck, Albert B. Aug 1, 2016 954
Final rules define loss importation property. Schreiber, Sally P. Jun 1, 2016 624
Evolving revenue recognition issues: manufacturers. Bocchino, Greg; Lucas, Eric; Suttora, John; Vance, Scott Jun 1, 2016 1866
Foreign currency straddles and transactions present complex tax issues. Knight, Ray A.; Knight, Lee G. Jun 1, 2016 3997
Liquidation of an LLC. Ellentuck, Albert B. Jun 1, 2016 2750
Gain and loss recognition under sec. 356(c). Diakovasilis, Peter May 1, 2016 2024
Changes to the BIG recognition period of sec. 1374(d)(7). Putnam, Jim May 1, 2016 1092
Ordinary deduction for worthless QSub stock. Mauner, Eric May 1, 2016 1870
Planning for divorce-related stock redemptions. Ellentuck, Albert B. May 1, 2016 2728
New Jersey's sourcing rule for gain on dispositions of interests in flowthrough entities can be a real deal-killer. Kwiatek, Harlan; Musi, Gennaro; Gough, Stephen Apr 1, 2016 1087
Gifts of partnership interests: a donor must be wary of the tax consequences of a gift of a partnership interest, especially if the donor has a negative basis in the partnership interest. Ellentuck, Albert B. Apr 1, 2016 915
Statutory language trumps tax policy. Beavers, James A. Mar 1, 2016 1282
Regulations forthcoming on partnership nonrecognition of property contributions. Camillo, Jay L.; Christman, Kenneth P., Jr.; Leyva, Natan; Stenger, Allen Jan 1, 2016 2948
Gain recognized from repossession of principal residence: the repossession of a taxpayer's former principal residence more than one year after its sale triggered the recognition of previously excluded gain. Reichert, Charles J. Dec 1, 2015 784
Long-term tax benefits of the partial disposition election. McGuire, Jonathan Dec 1, 2015 1201
Applicability of sec. 1031 in exchange of agreements. Fountain, Jacqueline Nov 1, 2015 609
IRS prohibits corporations from circumventing gain on appreciated property using partnerships. Schreiber, Sally P. Sep 1, 2015 900
Dealing with ISOs and disqualifying dispositions in reorganizations. Karpiak, Carl P. Sep 1, 2015 1239
FASB's revenue recognition standard takes center stage. May 1, 2015 2527
Selling partnerships that own CFCs: a potential trap for the unwary. Becker, Jeff Apr 1, 2015 2179
License vs. royalty: the constant question for pharmaceuticals. Steinmetz, Adam Feb 1, 2015 1394
Sec. 121 gain exclusion does not offset suspended passive losses: qualifying taxpayers who convert a principal residence to rental property and sell it can exclude gain under Sec. 121 without offsetting any passive losses carried forward. Reichert, Charles J. Oct 1, 2014 382
Gain exclusion lost upon reacquisition of former principal residence: a repossession of a former principal residence pursuant to default on a contract for deed results in the partial recognition of gain previously excluded under Sec. 121. Reichert, Charles J. Aug 1, 2014 631
The lure of a Sec. 475 election: making a mark-to-market election has many benefits and a few pitfalls. Soled, Jay A.; Goldhirsch, Mary B.; Tierney, Kristie N. Jul 1, 2014 3646
Rollover of gains on certain property dispositions. McKinley, John W.; Wright, Craig J. Jul 1, 2014 1024
Current developments for straddle transactions. Borghino, Jeff Feb 1, 2014 2366
Sec. 631(b) and the taxation of standing timber sales. Cody, Reade Dec 1, 2013 1378
New guidance on gift cards and deferral of income. Nevius, Alistair M. Nov 1, 2013 451
Opportunity to eliminate certain intercompany gain. Pellervo, Patricia W.; Lee, Charmaine Y. Jul 1, 2013 1292
Failing subchapter C requirements to avoid nonrecognition treatment. Foley, Ciara Jul 1, 2013 1383
Application of sec. 704(c) to divisions. Schmalz, John; Krause, Arielle; Arndt, Matthew Jul 1, 2013 1186
Final regulations for noncompensatory partnership options. Wamboldt, Lisa Jul 1, 2013 1355
LIFO inventory considerations when making a C-to-S conversion. Sohre, Darrin; Sehman, Tom; Martin, Jim Jul 1, 2013 1121
Timing of revenue recognition for retainages. Wolf, Raymond, III; Logan, Sara Jul 1, 2013 953
Underwater property and like-kind exchanges. Belanger, Holly; Fields, Deborah Jun 1, 2013 1546
Qualified small business stock. Nevius, Alistair M. May 1, 2013 613
Final actively traded debt regulations: implications for debt modifications and exchanges. Pomierski, William R.; Ekeberg, Jeffrey K. Feb 1, 2013 5044
Extending the taxation-of-risk model to timing options and marked-to-market taxes. Chason, Eric D. Jan 1, 2013 16312
Regs. issued on integrated hedging transactions of qualifying debt. Jimenez, Julio; Eltaki, Menna Jan 1, 2013 1399
Prop. Regs. limit conditions resulting in substantial risk of forfeiture under Sec. 83. Lee, Robert Nov 1, 2012 1397
Ponzi schemes, clawbacks, and the claim of right doctrine. Aponte, Stephen E.; Reminick, Holtz Rubenstein Oct 1, 2012 1754
LLC distributions of contributed property. Ellentuck, Albert B. Oct 1, 2012 2116
Determining tax consequences of corporate liquidation to the shareholders. Ellentuck, Albert B. Sep 1, 2012 1643
When becoming a U.S. resident, beware of PFIC rules. Whittall, Robert E. Aug 1, 2012 1143
Issues facing partnerships under FIRPTA. Smith, Annette B. Jul 1, 2012 1240
Interaction of the subpart F dual-character property and majority-use rules. Smith, Annette B. Jul 1, 2012 1077
Potential pitfalls in PFIC reporting. Smith, Annette B. Jul 1, 2012 1155
Post-deal depreciation: impact of certain nonrecognition transactions. Smith, Annette B. Jul 1, 2012 1247
Sidestepping deferred intercompany gain. Van Leuven, Mary Jun 1, 2012 2234
Realization and its evil twin deemed realization. Mock, Rodney P.; Tolin, Jeffrey Mar 22, 2012 29195
Prop. regs clarify basis reporting for debt, options. Roane, Dayna E. Mar 1, 2012 764
Case study: preserving tax losses by avoiding the wash-sale rules. Ellentuck, Albert B. Mar 1, 2012 1477
Proposed regulations on capitalization of expenditures related to tangible property: April 24, 2012. Mar 1, 2012 9040
Prop. regs. require NUBIG and NUBIL redetermination for consolidated Sec. 382 purposes. Keith, Bryan D. Feb 1, 2012 2104
Final "hot stock" regs, and Dunn Trust. Steinmetz, Adam L. Feb 1, 2012 1993
Proposed Sec. 382 regs. simplify small shareholder treatment. Fairbanks, Greg Alan Feb 1, 2012 2042
Recognized built-in loss is subject to sec. 382 limitation. Dell, Michael Jan 1, 2012 582
Sec. 1033 can allow for flexible tax-free reinvestments. Wong, Alan Oct 1, 2011 1679
Final regs. issued on Killer B transactions. Hanson, Kristin N. Sep 1, 2011 1478
"Killer B" crackdown finalized. Bonner, Paul Aug 1, 2011 659
Diversifying concentrated positions in the most tax-efficient manner. Bakale, Anthony S. Aug 1, 2011 4206
Separately identifiable intangible assets: tax opportunities and traps. Gruidl, Nick Aug 1, 2011 2486
FIRPTA and the return of capital distributions. Smith, Annette B. Jul 1, 2011 1294
Taxing intellectual property transfers. Smith, Annette B. Jul 1, 2011 1256
The impact of unified loss rules on earnings and profits. Smith, Annette B. Jul 1, 2011 1406
Ordinary worthless stock deductions: characterizing subsidiary receipts. Smith, Annette B. Jul 1, 2011 1555
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
CaseStudy: distributing property to S corporation shareholders. Ellentuck, Albert B. Apr 1, 2011 1426
Built-in gains recognition period temporarily reduced for 2011 transactions. Calzaretta, James Mar 1, 2011 997
New twists on an old plot: investors look to avoid the wash sale rule by harvesting tax losses with exchange-traded funds. Fischer, Garrett M. Dec 1, 2010 16678
Leveraged partnership a disguised sale. Upshaw, Alice A.; Pulliam, Darlene Dec 1, 2010 673
Tax attribute survival. Nevius, Alistair M. Dec 1, 2010 627
Final regs. on stock basis reporting requirements. Nevius, Alistair M. Dec 1, 2010 372
Reorganizations and tax attribute survival. Svoboda, Ryan M. Dec 1, 2010 709
Stock "loans" ruled sales. Schnee, Edward J. Nov 1, 2010 1086
Taxpayers who built new home denied exclusion. Reichert, Charles J. Oct 1, 2010 454
Taxpayers not entitled to exclude gain from sale of principal residence. Aponte, Stephen E. Oct 1, 2010 1493
Like-kind exchange relief for taxpayers snared by bankrupt qualified intermediaries. Bakale, Anthony S. Aug 1, 2010 2746
Applying the material participation standards to nongrantor trusts. Williamson, Donald T.; Staley, A. Blair Jun 1, 2010 5089
Converting A C corporation into an LLC. Ellentuck, Albert B. Jun 1, 2010 1670
Managing S corporation at-risk loss limitations: grouping or QSub elections can maximize loss recognition. Murphy, Elizabeth Feb 1, 2010 3678
Sec. 475 mark-to-market election: what every tax practitioner should know. Harmon, Michael R.; Kulsrud, William N. Feb 1, 2010 10033
Gifts of LLC interests. Ellentuck, Albert B. Feb 1, 2010 1201
Gains and losses: Court of Federal Claims upholds LILO transaction. Beavers, James A. Jan 1, 2010 1332
Grouping activities under sec. 469. Bowman, Misty D. Dec 1, 2009 1104
Salaries a big offset. Navani, Vinay S. Nov 1, 2009 691
Treatment of foreign currency option gains. Gantman, Andrew Nov 1, 2009 2633
When to report ordinary income if a partnership with hot assets redeems a partnership interest and the liquidating distributions are made over several tax years. Bensimon, Daniel Oct 1, 2009 4133
Contributions of property to an LLC. Ellentuck, Albert B. Oct 1, 2009 1186
Broken home: divorce and the principal residence. Stolz, David A. Sep 1, 2009 2406
Intangibles can be like-kind property. Petti, Andrew Sep 1, 2009 2432
AMT consequences of an ownership change. Weck, L. Casey; Mittman, Matthew J. Sep 1, 2009 2068
Deferring shareholder gain by distributing installment notes. Ellentuck, Albert B. Sep 1, 2009 1395
Reduced gain opportunity means higher tax bill. Reichert, Charles J. Aug 1, 2009 854
Deducting Ponzi scheme losses: practical issues. Takacs, Natalie Bell Aug 1, 2009 4100
When cost segregation costs extra. Wood, B. Sue; Samelson, Donald P. Aug 1, 2009 2767
Initial IRS guidance addressing EU cap-and-trade systems, subpart F rules. Janosy, Lauren M.; Helou, Alexandra K. Jul 1, 2009 1139
Effect of debt recharacterization on worthless securities deductions. Willis, Benjamin Jul 1, 2009 1221
QI no cure for related-party deal. Reichert, Charles J. Jul 1, 2009 863
Recognizing unbilled revenue. Zuber, Tim; Claybon, Alexa Mortenson Jun 1, 2009 1323
Allocating liabilities among related partners: determining the impact of IPO II. Harris, Deanna Walton Jun 1, 2009 2377
Recent amendment to sec. 1374 provides limited opportunity for S corps. Harris, Deanna Walton; Kugler, Paul F. Jun 1, 2009 2731
Circular like-kind exchange disallowed. Beavers, James Jun 1, 2009 1143
IRS issues helpful regs. on the interplay of active trade and hot stock. Sarfo, Kwajo; Gruidl, Nick Apr 1, 2009 1328
Like-kind exchanges: deferral is not always the best option. Nash, Claire Y.; Parker, James Apr 1, 2009 6330
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
The importance of proper and timely hedge identification. Callender, Jeff; Ricks, Jo Lynn; Chan, Samantha Mar 1, 2009 944
IRS issues guidance on determining wagering gains and losses. Beavers, James Feb 1, 2009 893
Lenders allowed nonrecognition treatment for certain securities loans terminated due to bankruptcy. Levy, Marc D. Jan 1, 2009 491
Final Sec. 1367 Regs. address open account debt between S Corps. and their shareholders. MacDonough, Laura Jan 1, 2009 1096
Understanding the effects of nonliquidating distributions on corporations. Ellentuck, Albert B. Jan 1, 2009 1065
IRS identifies sale of charitable remainder trust interests as a transaction of interest. Beavers, James Jan 1, 2009 902
New treatment for second-home proceeds: partial gain from sale of principal residence. Nevius, Alistair M. Dec 1, 2008 577
New rules seek to reduce tax advantages of converting second home to principal residence. Rose, Kevin Dec 1, 2008 2032
Like-kind exchanges of partnership properties. Smith, Michael M.; Ariail, Donald L. Dec 1, 2008 2998
Noncontrolling interest: much more than a name change: new consolidation rules for partially owned affiliates: FASB 160. Bahnson, Paul R.; McAllister, Brian P.; Miller, Paul B.W. Nov 1, 2008 3394
Open transaction doctrine applied to demutualization. Thompson, Steven C. Nov 1, 2008 822
Court rules on sale of ownership rights in insurance company demutualization. Beavers, James Oct 1, 2008 1506
IRS clarifies application of the step-transaction doctrine. Thornton, David A. Sep 1, 2008 2017
Watch out for private annuities: favorable income tax treatment would be curtailed under proposed regulations. Josephs, Stuart R. Jul 1, 2008 3318
Vacation home swaps get safe harbor. Wayner, Stephen A. Jul 1, 2008 802
When do foreign currency forward contracts constitute sec. 1256 contracts? Lee, Rebecca E.; Mou, Wei-Chin Michael Jul 1, 2008 1376
When is income recognized under cost-plus contracts? Fitzpatrick, Cathy Jun 1, 2008 1464
Handling gifts and bequests of LLC interests. Ellentuck, Albert B. Jun 1, 2008 1796
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
Step right up. Schnee, Edward J. Apr 1, 2008 506
This sold house. Reichert, Charles J. Apr 1, 2008 688
Like a good neighbor. Cooley, Karen M.; Pulliam, Darlene Apr 1, 2008 435
Special issues related to distributions of partnership interests by estates and trusts. Bottiglieri, Tom Feb 1, 2008 1043
From human capital to capital gains: the puzzle of profits interests. Pendergraft, Sarah Jan 1, 2008 16078
The netting of costs against income receipts (including damage recoveries) produced by such costs, without barring Congress from disallowing such costs. Dodge, Joseph M. Sep 22, 2007 35253
TEI's comments on proposed regulations relating to section 987 qualified business units: on February 1, 2007, Tax Executives Institute submitted comments to The Internal Revenue Service on the proposed regulations relating to the Income and Currency Gain or Loss with respect to Section 987 Qualified Business Units Reg. 208270-86. Mar 1, 2007 4050
Financial-reporting effects of uncertain tax positions. Jones, Jefferson P.; Campbell, Walter M. Mar 1, 2007 2618
Pitfalls in preserving net operating losses. Maples, Larry Mar 1, 2007 3023
Gains on sales of QSB stock in light of secs. 1045 and 1202. Velotta, Robert A. Aug 1, 2006 1999
Taking advantage of a corporation's early losses by electing S status. Ellentuck, Albert B. Aug 1, 2006 1013
Variable prepaid forwards: are stock loans possible in light of TAM 200604033? Dyor, Elizabeth R. Jun 1, 2006 2422
Adoption requirements qualified as unforeseen circumstances for principal residence exclusion. O'Driscoll, David Jun 1, 2006 586
Liquidating a controlled C corporation subsidiary. Ellentuck, Albert B. Apr 1, 2006 595
New TAM highlights issues in like-kind exchanges involving intangibles. Lipton, Richard M. Mar 1, 2006 4028
Tax consequences of home purchase programs: home sales for job moves. Laffie, Lesli S. Mar 1, 2006 575
Effect of certain asset reorgs. on gain recognition agreements. Dubroff, Andrew Jan 1, 2006 2515
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
Avoiding the dangers of a liquidation-reincorporation. Ellentuck, Albert B. Jan 1, 2006 726
Sale of a residence and like-kind exchanges: this two-part article examines how recent developments in the principal residence exclusion and like-kind exchanges affect mixed personal- and business-use property. Part II examines how Rev. Proc. 2005-14 applies secs. 121 and 1031 to sales and like-kind exchanges of such property. Dilley, Steve Dec 1, 2005 4245
Comparing an S stock sale to an asset sale. Ellentuck, Albert B. Dec 1, 2005 698
Like-kind exchanges and QIs. Wise, Dan Nov 1, 2005 1850
Sale of a residence and like-kind exchanges (Part I: this two-part article examines how recent developments in the principal residence exclusion and like-kind exchanges affect mixed personal- and business-use property. Part I describes the basic interaction between Secs. 121 and 1031.). Dilley, Steve Nov 1, 2005 3507
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
Planning opportunities for the sale of appreciated, dual-use property under Rev. Proc. 2005-14. Usher, Scott Oct 1, 2005 1604
The burden of BILs. Weck, L. Casey Sep 1, 2005 1463
Reduced exclusion possible in home sale: safe harbors for taxpayers not meeting the use/occupancy rules. Laffie, Lesli S. Sep 1, 2005 546
Installment sales with contingent sales price. Messina, Josh Aug 1, 2005 1526
Treatment of ownership changes for EIPs under Notice 2005-32. Velotta, Robert A. Aug 1, 2005 1686
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
Potential tax pitfalls in debt capitalization. Pellervo, Patricia W. Jul 1, 2005 1720
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
Partnerships, PFICs and QEFs. Cowan, Jeffrey P. Jun 1, 2005 1883
Post-AJCA straddle rules. Dyor, Elizabeth R. Jun 1, 2005 2411
Assessing the value of the proposed "no net value" regulations. Kidder, Gregory N. May 1, 2005 15545
Does bankruptcy terminate S corp status? Reichert, Charles J. Apr 1, 2005 626
Related-party like-kind exchanges. Laffie, Lesli S. Apr 1, 2005 307
Stock transfer to creditors generated deductions. Hitt, JoAnn H. Apr 1, 2005 652
Like-kind exchanges - common problems and solutions. Briskin, Robert A. Apr 1, 2005 7477
Corporate contributions to partnerships owned by shareholders. Ellentuck, Albert B. Feb 1, 2005 919
Modified treatment of transfers to creditors in certain divisive reorgs. Simpson, Kirsten Jan 1, 2005 318
Disallowance of certain partnership loss transfers. Crnkovich, Robert Jan 1, 2005 1722
No basis reduction under Sec. 734 in stock held by partnership in corporate partner. Crnkovich, Robert Jan 1, 2005 213
Divorce issues and business succession planning. Capassakis, Evelyn M. Dec 1, 2004 4637
Reducing BIG for QSub stock. Valdez, Domingo Nov 1, 2004 741
Avoid the tax trap when repaying shareholder loans: careful planning can shield recognition of gain on loan repayment. Howell, Brian K. Nov 1, 2004 1488
Electing to defer advance payments under Rev. Proc. 2004-34. Spaletta, Pam Oct 1, 2004 1401
Understanding the mechanics of minimum gain. Ellentuck, Albert B. Oct 1, 2004 931
Substantial compliance no substitute for filing election. Quinn, Tina Oct 1, 2004 1246
Reverse sec. 704(c) allocations for securities partnerships. Miller, Sarah Allen Sep 1, 2004 1440
Using a like-kind exchange to avoid gain recognition. Ellentuck, Albert B. Jul 1, 2004 692
Defending managed earnings cases by understanding revenue recognition: protecting clients means that defense counsel must be prepared to traverse a jungle of accounting rules and standards in order to avoid catastrophe. Nelson, James D.; Gorman, Jeannette Adams; Jacobson, Pam Kohli Jul 1, 2004 3004
What are capital gains and losses anyway? Edrey, Yoseph M. Jun 22, 2004 19243
No gain deferral on stock sale to ESOP. Puckett, Mark D. May 1, 2004 797
Neighbors' hostility allowed partial gain exclusion on residence sale: the IRS offers guidance on "unforeseen circumstances". Laffie, Lesli S. May 1, 2004 469
Departing partner's debt service payment income to partnership. Nash, Claire Y. Feb 1, 2004 897
Partnership installment obligations. Laffie, Lesli S. Jan 1, 2004 448
Safe harbors for identifying Sec. 382 RBIG or RBIL. Yecies, Mark Jan 1, 2004 1577
Bankruptcy and S corporation pass-through. Schnee, Edward J. Nov 1, 2003 646
Real estate depreciation recapture. Reilly, Kevin F. Nov 1, 2003 932
Tax allocations for securities partnerships. Bellamy, Chris Aug 1, 2003 1802
Prearranged stock transfers qualify under Sec. 351. O'Driscoll, David Aug 1, 2003 847
Technical inconsistencies in the investment company provisions. Smith, Annette B. Jul 1, 2003 1373
Final and temp. sec. 121 regs. on gain exclusion. Packard, Pamela May 1, 2003 952
Loss transactions exempt from tax shelter disclosure rules. O'Driscoll, David May 1, 2003 858
Treasury clarifies third-party transfers. Quinn, Tina Apr 1, 2003 682
Personal guaranty does not preclude gain recognition on transferred liabilities. Lerman, Jerry L. Apr 1, 2003 576
IRS issues proposed anti-loss-duplication consolidated regs. Kautter, David J. Jan 1, 2003 1375
Bank subsidiary's LKE program qualifies under Sec. 1031. Kautter, David J. Jan 1, 2003 1137
The home sale gain exclusion: the IRS has issued guidance to clarify the rules. Bryant, Jeffrey J. Oct 1, 2002 4557
Wasting assets do not generate BIG under Sec. 382. (Gains & Losses). Quinn, Joseph Sep 1, 2002 534
Ruling expands Sec. 1041 exemptions from assignment-of-income doctrine. Bakale, Anthony Aug 1, 2002 1806
Treatment of intercompany debt in a reorganization. Tansey, Jim Jun 1, 2002 1207
Tax Court expands Sec. 1033's scope. Weatherwax, Roy C. Jun 1, 2002 894
The fourth time's a charm: new temporary section 355(e) regulations provide helpful guidance to taxpayers. Zarlenga, Lisa M. May 1, 2002 13536
Job Creation and Worker Assistance Act of 2002. Karlinsky, Stewart S. Apr 1, 2002 679
Tax court provides guidance on Pre-1998 SLL claims. Ely, Mark H. Apr 1, 2002 892
Sec. 338(h)(10) checklist. Hyman, Marc A. Mar 1, 2002 9326
Ninth Circuit allows basis allocation to expected property rights. Koppel, Michael D. Dec 1, 2001 1038
Sunk by options. Banham, Russ Oct 1, 2001 2802
Interaction between Sec. 1202 and other provisions. Koppel, Michael D. Dec 1, 2000 788
Unwanted assets in a stock sale. Recknagel, Lara C. Jul 1, 2000 1178
Unanticipated tax consequences under the conversion regs. Noles, Susana E. Jul 1, 2000 1420
Partnership's sale of contributed corporate stock may be a trap for the unwary. Hayes, Thomas M. Jun 1, 2000 982
Constructive sales treatment for appreciated financial positions. Palley, Jeffrey Jun 1, 2000 1554
Tax Court applies sec. 1041 nonrecognition provisions to stock redemption. Barton, Peter C. Jun 1, 2000 1291
Avoiding the PFIC web when liquidating a non-QEF. Mach, Joseph May 1, 2000 1483
Final regs. on covered call rules. Dimuzio, David A. May 1, 2000 1060
Business property sales under secs. 1031 and 121. Cho, Chang Apr 1, 2000 988
Cancellation of nonrecourse debt. Apr 1, 2000 541
S corp. targets and sec. 338(h)(10) update. Sherwood, Steve Mar 1, 2000 1440
What a difference a day makes. Ochsenschlager, Thomas P. Feb 1, 2000 396
Trade date determines taxability of commission income. Press, Israel Feb 1, 2000 553
Calculating gain on corporate distributions. Schnee, Edward J. Dec 1, 1999 495
IRS abandons Bausch & Lomb doctrine. Koski, Timothy R. Oct 1, 1999 1114
Installment sales and unrecaptured sec. 1250 gains. Schell, Wayne M. Statistical Data Included Oct 1, 1999 1805
C reorgs. with preexisting ownership of target stock. Panoutsos, Louis A. Sep 1, 1999 762
Compensating partnership employees with corporate partner stock. Calianno, Joseph M. Jul 1, 1999 1367
Recent developments for using target's NOLs. Friedel, David Jul 1, 1999 955
Valuation of assets transferred to entity in determining gain. McManus, Richard F. Jul 1, 1999 1176
Spinoff to permit employee stock purchases. Schnee, Edward J. May 1, 1999 577
Control requirement in divisive "D" reorganizations. Luchs, Lorin D. May 1, 1999 824
Dividend distribution prior to an F reorganization. Luchs, Lorin D. May 1, 1999 617
Discounts for built-in gains. Schuster, Randi A. May 1, 1999 595
Final regs. issued for transfers from taxable corporations to exempt entities. Musi, Gennaro Apr 1, 1999 1034
Recognizing income on foreclosures. Schnee, Edward J. Apr 1, 1999 551
Continuity of interest and continuity of business enterprise. Herskovitz, Donald L. Mar 1, 1999 763
Precontribution gain on a partnership's technical termination. Ellentuck, Albert B. Feb 1, 1999 1083
Is the qualified small business stock exclusion worthwhile. Cohen, Ann Burstein Dec 1, 1998 3893
IRS allows married taxpayers to "rearrange ownership" of stock. Nager, Ross Nov 1, 1998 375
Unused sick days transferred to qualified plan. del Rosario, Allyson Oct 1, 1998 473
Rev. Rul. 98-27 - additional but limited flexibility for spin-offs. Panoutsos, Louis A. Sep 1, 1998 478
Revenue recognition and the Bausch and Lomb case. Plunkett, Linda M.; Rouse, Robert W. Sep 1, 1998 2112
Unsecured note makes gain disappear. Lynch, Michael Aug 1, 1998 533
Time is short for spin-offs. Willens, Robert Jul 1, 1998 393
Intangibles were shareholder's assets, not corporate property. Zinn, Michele R. Jun 1, 1998 911
The direction of a merger: pitfalls and opportunities. Kelloway, Lisa Jun 1, 1998 1508
Reflections on the new COBE regs. Bloom, Gilbert D. Jun 1, 1998 1104
Securities exchanges incident to B reorgs. Eisenberg, Andrew M. Jun 1, 1998 1041
TRA '97 and Sec. 355. Geracimos, John Jun 1, 1998 653
Interest income and deductions in marital property settlements. Maples, Lawrence Jun 1, 1998 818
Capital gains after the TRA '97 - tax relief or mental strain? Warren, Steven E. Jun 1, 1998 3909
Impact on divorce taxation issues of the Taxpayer Relief Act of 1997. Frumkes, Melvyn B. May 1, 1998 3253
Sec. 357(c) and single-member LLCs or QSSSs. Luchs, Lorin D. Brief Article May 1, 1998 549
Identification requirement of replacement property in like-kind exchanges. Hudson, Boyd D. May 1, 1998 549
Partnership allocation of depreciation recapture gain among partners. Palley, Jeffrey M. May 1, 1998 1582
Interest expense incurred in property settlement is deductible. Brief Article Apr 1, 1998 495
Final QPRT regulations (IRS regulations on qualified personal residence trusts)(Brief Article) Capassakis, Evelyn M. Brief Article Apr 1, 1998 434
Anti-dividend-stripping rules. Willens, Robert Dec 1, 1997 413
New rules affecting home sales and purchases. Fiore, Nicholas Dec 1, 1997 752
Changes in corporate organizations and reorganizations under TRA '97. Hitter, Jonathan C. Dec 1, 1997 844
Effects of dividends and spin-offs on stock. Talbott, John C. Dec 1, 1997 940
Once-in-a-lifetime exclusion and rollover provisions on gain from sale of home replaced by new exclusion rules. Gray, Shelley Dec 1, 1997 957
Some bad news for partnerships in TRA '97. Koppel, Michael D. Dec 1, 1997 662
The new anti-Morris trust and intragroup spin provisions. Zarlenga, Lisa M. Nov 1, 1997 19203
Losses on corporate stock investments. Willens, Robert Brief Article Sep 1, 1997 265
Using an installment sale to defer shareholder gain on a liquidation. Ellentuck, Albert B. Sep 1, 1997 1006
Walking the Sec. 1202 minefield. Burdette, Robert S. Illustration Aug 1, 1997 1880
Structuring a redemption. Ellentuck, Albert B. Aug 1, 1997 1405
Changing the tax consequences of Morris Trust transactions. Rini, Donnell Jun 1, 1997 772
How to beat Rev. Rul. 68-55. Bailine, Richard W. Jun 1, 1997 561
Basis reduction due to discharge of indebtedness: proposed regs. Liquerman, Robert Jun 1, 1997 1388
Divorced man can't defer gain on sale of former residence. Albanese, Maria Luzarraga Brief Article May 1, 1997 444
How do intermediaries affect related-party exchanges? Hamill, James R. May 1, 1997 850
IRS cracks down on self-amortizing investments in conduit financing entities. Josephs, Stuart R. May 1, 1997 1210

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