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Browse Stock transfer tax topic

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1-44 out of 44 article(s)
Title Author Type Date Words
New developments in outbound transfers of intangible property. Billings, B. Anthony; Volz, William H.; Kim, Kyungjin Cover story Jan 1, 2017 4545
Double and triple drops with liquidations clarified in pair of revenue rulings. Gottlieb, Andrew Jul 1, 2016 1402
Sec. 304 and rev. rul. 99-6: fitting a triangular peg in a round hole. Bodoh, Devon M.; Featherman, Greg W.; Simmons, Andrew D. Jun 1, 2016 1969
Redstone family stock transfer was not a taxable gift: the 1972 transfer was in the ordinary course of business and for full and adequate consideration, the Tax Court holds. Friske, Karyn Bybee; Pulliam, Darlene Feb 1, 2016 961
IRS expands range of D reorganizations, highlights importance of the form of a taxpayer's transaction. Feinstein, Bruce I. Oct 1, 2015 1685
IRS applies option rule to find covered transaction for 50% or less stock acquisition. Geracimos, John; Thigpen, Bernita Jun 1, 2015 2377
Service-related earnouts: contingent purchase price vs. compensation. Delgado, Robert W.; Mekadenaumporn, Danchai; Bridgman, Andrew Jun 1, 2015 1250
Final regulations address gain recognition agreements and other cross-border transfer reporting. Halpern, Irwin; Jacobson, Meyer Mar 1, 2015 2421
Final rules on substantial risk of forfeiture are released. Schreiber, Sally P. May 1, 2014 430
Final rules on substantial risk of forfeiture are released. Schreiber, Sally P. May 1, 2014 430
Regs. define disregarded stock for purposes of sec. 7874 inversion transactions. Shapel, Natallia May 1, 2014 1825
IRS finalizes regs. addressing limitations on transfers of built-in losses. Bakke, Donald W. Jan 1, 2014 1186
IRS issues new final and temporary regulations on outbound reorganizations. Granberg, Michael W. Sep 1, 2013 2685
IRS issues "no-rule" orders on several sec. 355 transactions. Chapman, Amy Jun 1, 2013 1441
Excluding and rolling over gain on disposition of qualified small business stock. Ellentuck, Albert B. Jan 1, 2013 1636
Sec. 83 substantial risk of forfeiture clarified. Nevius, Alistair M. Aug 1, 2012 483
Tax court respects stock sale, denies transferee liability. Kreissl, Laura Jean May 1, 2012 602
Final "hot stock" regs, and Dunn Trust. Steinmetz, Adam L. Feb 1, 2012 1993
Selecting the right target basis calculation for your basis transfer transaction. Keppler, Juliane L. Nov 1, 2011 4759
Information reporting requirements affect corporations and transferors of securities. Koppenol, Bonnie B.; Mangan, David H.; Vander Baan, Sheryl L. Sep 1, 2011 3277
Final regs. on stock basis reporting requirements. Nevius, Alistair M. Dec 1, 2010 372
FLP affirmed by tax court. Schnee, Edward J. Apr 1, 2010 828
Final regs expand ISO, ESPP reporting requirements. Nevius, Alistair M. Feb 1, 2010 575
Unexpected tax consequences of buying employer stock with loan proceeds. Fairbanks, Greg A. Feb 1, 2010 2820
Employers face new IRS reporting requirements for ISOs and ESPPs. Fairbanks, Greg A. Feb 1, 2010 834
Foreign income & taxpayers: new rules on treatment of certain stock of a foreign corporation under sec. 7874. Rollinson, Marjorie; Crouch, Nelson Jan 1, 2010 1493
Significant recent corporate developments. Hayes, Brandon L. Jan 1, 2010 6272
Stock basis recovery in outbound Sec. 304 transfers. Sewall, Arthur W. Jul 1, 2009 1187
Securities transfer is not a securities lending arrangement. Beavers, James May 1, 2009 1120
Final unified loss rule published. Huck, Martin Jan 1, 2009 1854
Partnership incorporation provides planning opportunities. Nevius, Alistair M. Mar 1, 2008 585
Basis of debt obligations in certain transactions. Michalowski, John Jul 1, 2006 763
Variable prepaid forwards: are stock loans possible in light of TAM 200604033? Dyor, Elizabeth R. Jun 1, 2006 2422
Allocation of employee stock options to cost-sharing agreement. O'Driscoll, David Nov 1, 2005 1329
IRS to aggressively pursue executive stock option scheme participants. Takacs, Natalie Bell Aug 1, 2005 1248
Potential tax pitfalls in debt capitalization. Pellervo, Patricia W. Jul 1, 2005 1720
Stock transfer to creditors generated deductions. Hitt, JoAnn H. Apr 1, 2005 652
Net unrealized appreciation. Gibson, Daniel J. Aug 1, 2004 1171
Controlled corporation's sale of warrants to subsidiary was not a bargain sale. Martinelli, Gregory S. Feb 1, 2004 643
Prearranged stock transfers qualify under Sec. 351. O'Driscoll, David Aug 1, 2003 847
Variations on a D reorganization theme. Madden, David Jun 1, 2003 1524
Recognizing suspended passive losses when S stock is transferred to a family member. Ellentuck, Albert B. Apr 1, 2002 1052
Planning for active trader status and mark-to-market rules in a volatile market. Doyle, Robert K. Oct 1, 2001 1756
Small business tax solutions. Crowell, Steven J. Jun 1, 1996 775

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