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Browse Smith, Annette B.

1-59 out of 59 article(s)
Title Type Date Words
Using sec. 338 to avoid antichurning rules. Jul 1, 2012 1503
Employment tax liabilities of foreign entities. Jul 1, 2012 1440
Preparing for the medical device excise tax. Jul 1, 2012 1388
Increased focus on international activities of tax-exempt organizations. Jul 1, 2012 900
FIRPTA notice requirements for property acquired in foreclosure sale. Jul 1, 2012 949
Issues facing partnerships under FIRPTA. Jul 1, 2012 1240
Homeland Security may contact U.S. persons living abroad who owe back taxes. Jul 1, 2012 992
Interaction of the subpart F dual-character property and majority-use rules. Jul 1, 2012 1077
Potential pitfalls in PFIC reporting. Jul 1, 2012 1155
Federal income tax treatment of certain transferable state tax credits. Jul 1, 2012 1432
Should collection due process hearings be recorded? Jul 1, 2012 1032
Combined reporting creates compliance challenges. Jul 1, 2012 1215
Post-deal depreciation: impact of certain nonrecognition transactions. Jul 1, 2012 1247
IRS applies reverse acquisition regulations: a substance-over-form approach. Jul 1, 2011 1347
One reorganization, two tax years, one practical solution. Jul 1, 2011 1335
Employment tax consequences of a corporate change of control event. Jul 1, 2011 1636
New form 990: what's confusing filers? Jul 1, 2011 1177
Application of CFC lookthrough rule to payments made by a partnership to its CFC partner. Jul 1, 2011 1575
FIRPTA and the return of capital distributions. Jul 1, 2011 1294
Taxing intellectual property transfers. Jul 1, 2011 1256
The impact of unified loss rules on earnings and profits. Jul 1, 2011 1406
Ordinary worthless stock deductions: characterizing subsidiary receipts. Jul 1, 2011 1555
LLC member debt: recourse or nonrecourse? Jul 1, 2011 1487
Partnership determination of eligible basis for energy grants. Jul 1, 2011 2498
IRS matching program for forms 8023 and 8883 may result in invalid Sec. 338 election. Jul 1, 2011 1114
Special limitation periods for carryback assessments. Jul 1, 2011 720
Safe-harbor method to determine market value of motor vehicle cores. Jul 1, 2003 672
TAM addresses SAB 101 Revenue Recognition issues. Jul 1, 2003 968
Charitable contributions of patents. Jul 1, 2003 1192
Cancellation of accrued, but unpaid, interest on intercorporate debt. Jul 1, 2003 1617
Technical inconsistencies in the investment company provisions. Jul 1, 2003 1373
Treating rotable spare parts as depreciable assets. Jul 1, 2003 865
Deductions for bonus arrangements. Jul 1, 2003 535
Customs duty considerations. Jul 1, 2003 1032
Professor's receipt of royalties treated as capital gains. Jul 1, 2003 1085
Avoiding accuracy-related penalties under Rev. Proc. 94-69. Jul 1, 2003 941
IRS updates late-election procedures. Jul 1, 2003 1186
Final regs. simplify LIFO IPIC method. Jul 1, 2002 1396
Consolidated Sec. 108(b) attribute reduction--post-United Dominion. Jul 1, 2002 1761
Bonus depreciation eligibility computation rules. Jul 1, 2002 1791
Avoiding and correcting problems with plan loans. Jul 1, 2002 739
New IRS approach to stock-option compensation. Jul 1, 2002 770
Capitalization of intangibles. Jul 1, 2002 1249
IRS concedes deductions for company aircraft. Jul 1, 2002 772
Conflict over PTI. Jul 1, 2002 925
Potential opportunity to increase FTC use. Jul 1, 2002 447
Significant interpretation of treaty LOB provision. Jul 1, 2002 1292
Tax planning for NOLs in the carryback maze. Jul 1, 2002 1076
Disaster relief requirements. Jul 1, 2002 890
Effect of superseding returns. Jul 1, 2002 1096
ERP systems and record retention. Jul 1, 2002 996
Information-reporting developments. Jul 1, 2002 1028
Tax opinion confidence levels. Jul 1, 2002 1028
Taxpayer FSA use. Jul 1, 2002 1496
Taxpayer use of statistical sampling. Jul 1, 2002 845
Acquisitions by S corporations - -beware the QSub election. Jul 1, 2002 1472
States, localities respond to Federal stimulus legislation. Jul 1, 2002 779
When the automatic change procedure of Rev. Proc. 94-49 applies. Apr 1, 1995 1328
Trademarks and trade names after the RRA. Apr 1, 1995 1001

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