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Browse Related party transactions topic

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1-81 out of 81 article(s)
Title Author Type Date Words
Loans between members and LLCs. Owen, Sheila Oct 1, 2018 3370
TEI comments on section 385 proposed regulations allowing IRS to recharacterize related-party debt to equity. Nov 1, 2016 11470
Proposed related-party debt vs. equity regulations: section 385 - reactions and practical responses; the proposed rules ignore commercial realities, create a bias toward third-party borrowing and equity investments, and mandate significant reporting obligations - but what can taxpayers do? Maydew, Jeffrey P.; Sloan, Christine A.; Wolgamott, Kensington A. Jul 1, 2016 5457
Intercompany transactions: current state tax developments. Levin-Epstein, Michael Mar 1, 2015 1751
Sec. 752 recourse liabilities and related-party rules. Edwards, Vlada May 1, 2014 1188
What's a little debt between friends? How to apply accounting rules for related-party transactions. Pucek, Ralph M.; Richards, Glenn E. Jun 1, 2013 2469
ECFA toughens related-party rules. Feb 1, 2013 181
QI no cure for related-party deal. Reichert, Charles J. Jul 1, 2009 863
Continued trend toward state related-party expense addback. Sakurai, Edward Dec 1, 2008 1110
Related-party pricing: U.S. Customs and Border Protection versus the IRS. Goggins, Alan Report Apr 1, 2008 2321
Comparing an S stock sale to an asset sale. Ellentuck, Albert B. Dec 1, 2005 698
Related party toolkit for accountants and auditors. (Accounting and Auditing). Brief Article Mar 1, 2002 130
Foreign corporation's interest subject to withholding under step-transaction doctrine. Goldberg, Michael J. Feb 1, 2002 1211
Related-Party "Toolkit" released in time for year-end reporting. Gibson, Kim Brief Article Feb 1, 2002 206
Corporate payment of shareholder expenses. Lane, Joe Feb 1, 2001 564
Application of step-transaction doctrine to Qsub elections. Smith, Greg W. Jul 1, 2000 765
Intrafamily installment sales of nonqualified stock options. Lusby, Roger W., III Jul 1, 2000 6079
ESOPs, S corporations and sec. 267. Miller, Becky Apr 1, 2000 683
DHL - international transfer pricing wake-u call. Zink, Bill Feb 1, 2000 779
Installment sales of depreciable property to related parties. Brodnax, Frank E. Oct 1, 1999 709
Loss on sale to a commonly controlled corporation. Schnee, Edward J. Aug 1, 1999 522
Related-party management charges disallowed. Zink, William Feb 1, 1999 1112
Recent regs rekindle debate on savings clauses. Strobel, George L., II Nov 1, 1998 2114
Update on intermediaries and related-party exchanges. Hamill, James R. Aug 1, 1998 1198
Miller provides clues for preventing treatment of intrafamily loan as gift. Robbins, Andrew Jul 1, 1997 838
IRS position on restoration of deferred intercompany items. Hering, David Jun 1, 1997 518
How do intermediaries affect related-party exchanges? Hamill, James R. May 1, 1997 850
Intercompany obligation regulations provide a single-entity approach. Fredrickson, Debra Apr 1, 1997 1012
Auditing related party transactions. Levine, Marc H.; Fitzsimons, Adrian P.; Siegel, Joel G. Mar 1, 1997 3204
OECD updates transfer pricing guidance. Brief Article Jul 1, 1996 327
Transfer pricing guidelines issued by the OECD. Bee, Charles W., Jr. May 1, 1996 989
Transfer pricing studies still may be needed to comply with the sec. 482 regulations. Mach, Joseph D. May 1, 1996 1013
Determining if taxpayers are related parties. Ellentuck, Albert B. May 1, 1996 1159
IRS applies sec. 6038A substantial noncompliance penalty for failure to file agency authorization. Turro, John Brief Article Jan 1, 1996 398
The final conduit regulations. Black, Sam Jan 1, 1996 4738
Proposed revision of Revenue Procedure 65-17: adjustments required after a section 482 allocation. Jan 1, 1996 4920
Charitable contributions of closely held stock. Gillis, Michael R. Dec 1, 1995 1179
Family loans and loan guarantees. von Brachel, John Oct 1, 1995 3039
Transfer pricing documentation for the small and mid-size company. Kral, Mark E. Sep 1, 1995 1140
Complying with global transfer pricing rules. Johnson, Carmen Sep 1, 1995 767
Can an efficient transfer pricing strategy be developed under Canadian Law? Boidman, Nathan Jul 1, 1995 5354
OECD draft transfer pricing guidelines. Jul 1, 1995 3916
Tax Court holds foreign partnership income is subpart F income: Brown decision reversed. Andrews, James F. Jul 1, 1995 683
Attribution rules applicable to commercial activities or controlled commercial entities of a foreign government for sec. 163(j) purposes. Sams, Jim Jun 1, 1995 1746
Deducting a bonus accrued for an unrelated party. Ellentuck, Albert B. May 1, 1995 664
Certain leaseback transactions invite IRS scrutiny. Knight, Ray A. May 1, 1995 2322
Proposed new anti-conduit regulations. Dichter, Arthur Mar 1, 1995 3264
Proposed intercompany transaction regulations under section 1502. Mar 1, 1995 4860
Back-to-back loans may not create basis. Grush, Gary Feb 1, 1995 1151
Conduit financing arrangements. Alek, Elizabeth Feb 1, 1995 535
More on consolidated returns and the single entity-theory: the new intercompany transaction proposed regs. Gillette, Michele R. Jan 1, 1995 9420
S shareholder's note payable and note receivable as two separate items. Pease, Joseph V., Jr. Dec 1, 1994 1164
The conduit regulations: a primer. Thompson, Mitchell S. Nov 1, 1994 5075
Proposed hedging regulations under Sections 446 and 1221. Nov 1, 1994 1015
New transfer pricing rules are more flexible. Brief Article Nov 1, 1994 284
Consolidated returns and the single-entity theory: the new intercompany transaction proposed regs. Mason, Donald J. Nov 1, 1994 9212
U.S. interagency information-sharing on transfer prices and customs values. Gambardella, Domenick Nov 1, 1994 813
IRS revises cookbook for transfer pricing audits. Lorence, Roger D. Sep 1, 1994 1674
Consolidated return intercompany transaction regulations: clearly reflecting income is clearly not simple. Axelrod, Lawrence M. Sep 1, 1994 11846
Shareholder advances and business bad debt deductions. Fiore, Nicholas Aug 1, 1994 633
Arguing the case for a business bad debt deduction. Webster, David J. Aug 1, 1994 4711
Partnership and LLC accruals to related entities: a trap for the unwary. Belman, Bruce J. Aug 1, 1994 578
Consolidated return intercompany transaction regulations: clearly reflecting income is clearly not simple. Axelrod, Lawrence M. Jul 1, 1994 10524
Conduit rules under section 7701(l) of the Internal Revenue Code. Jul 1, 1994 3919
The IRS closes another tax loophole. Willens, Robert Brief Article Jul 1, 1994 422
Earnings stripping and foreign-owned controlled groups. Vitola, Paul J., Jr. Jul 1, 1994 735
Transfer pricing penalty pitfalls. Hoberg, Paul Jul 1, 1994 851
Sec. 304: IRS reconsiders "foreign subsidiary stock transfer" rulings. Andrews, Jim Jul 1, 1994 788
Temporary and proposed transfer pricing penalty regulations. Jul 1, 1994 4266
Computation of combined taxable income of possession corporations under the profit-split method. Jul 1, 1994 2050
Response of Revenue Canada - customs, excise and taxation to questions posed at TEI liaison meeting on income tax issues. Jul 1, 1994 2886
1994 Letter Ruling revokes a 1981 Letter Ruling. Lombardo, Mario E. Jun 1, 1994 752
Avoiding ordinary income treatment on the sale or exchange of depreciable property between related parties. Ellentuck, Albert B. Apr 1, 1994 711
How owners of closely held businesses can use minority valuations to lower estate taxes. Rabun, Larry Brief Article Mar 1, 1994 364
Constructive ownership rules and related party transactions. Ellentuck, Albert B. Mar 1, 1994 706
Canadian release increases fears of U.S.-Canadian transfer pricing disputes. Bennett, Mary C. Mar 1, 1994 3045
Retirement plans and related-party transactions. Fiore, Nicholas Feb 1, 1994 661
Prohibited transactions with retirement plans. Wise, Spence L. Feb 1, 1994 3780
Dealers on trial: a spotlight on litigation in the shooting industry. Wenner, Joan Feb 1, 1994 438
Pending Canadian excise tax issues. Jan 1, 1994 1849
Related-party debt cancellation. Cohen, Robert L. Dec 1, 1991 934

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