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1-223 out of 223 article(s)
Title Author Type Date Words
TEARIN' UP IHEART: THE RECENT TREND WITH TROUBLED COMPANIES AND THE UNRESTRICTED SUBSIDIARY TRANSFER TACTIC. Cheek, Brad Mar 1, 2019 11478
No fire coverage for subsidiary's building. Jan 28, 2019 804
FROM SWITZERLAND WITH LOVE: SURREY'S PAPERS AND THE ORIGINAL INTENT(S) OF SUBPART-F. Fishbien, Nir Sep 22, 2018 26243
Global Mindset and Entry Mode Decisions: Moderating Roles of Managers' Decision-Making Style and Managerial Experience. Jiang, Fuming; Ananthram, Subramaniam; Li, Jizhong Report May 1, 2018 16803
Imputed liability: How to determine when parent companies should be held liable for the patent infringements of their subsidiary companies. Tracy, Emma Mar 22, 2017 10145
Networks, R&D projects and subsidiary behavior in a host country. Franco, Camila; Camara, Samuel Facanha; Parente, Ronaldo Couto Report Jan 1, 2017 7067
Considerations on whether to check the box for foreign subsidiaries. Polantz, Raymond M. Aug 1, 2016 2703
Ordinary deduction for worthless QSub stock. Mauner, Eric May 1, 2016 1870
Earnings stripping: effective tax strategy to repatriate earnings in a global economy. Pasmanik, Philip T. May 1, 2016 2897
Altera deconstructed: a nuanced alteration in tax law; Tax Court's unanimous opinion deals with unusual regulatory situation. Lerner, Matthew; Pryor, Kevin Jan 1, 2016 3220
BMC software: a hidden holding on the weight afforded to published guidance. Lardinois, Ryan; Heroux, Mark Oct 1, 2015 1328
How to eat an elephant: corporate group structure of systemically important financial institutions, orderly liquidation authority, and single point of entry resolution. Jin, Kwon-Yong Mar 1, 2015 19065
Clusters and regional management structures by Western MNCs in Asia: overcoming the distance challenge. Amann, Bruno; Jaussaud, Jacques; Schaaper, Johannes Nov 1, 2014 11988
Sec. 1059: adjusting more than basis. Cotter, Matthew Jul 1, 2014 970
Pushing the limits of jurisdiction over foreign actors under the Foreign Corrupt Practices Act. Wilson, Natasha N. Jun 1, 2014 11669
Captive insurance arrangement survives Tax Court scrutiny. Puckett, Mark D.; Pearson, Clint May 1, 2014 1525
Qsub election does not create an item of income. Friske, Karyn Bybee; Pulliam, Darlene May 1, 2014 995
Cancellation of debt income for debtor subsidiary corporations. Islam, Adnan; Camacho, Ramon Apr 1, 2014 2066
Maintaining single taxation: sec. 336(e) and S corporations. Schnee, Edward J.; Seago, W. Eugene Mar 1, 2014 7868
Solving a problem with sec. 338 purchase-price allocations. Daniel, Russ; Mulders, Maaike; Barnett, Andre J. Feb 1, 2014 1330
QSub election does not increase shareholder stock basis. Nitti, Tony Aug 1, 2013 1889
QSub status is not property of bankruptcy estate. Beavers, James A. Aug 1, 2013 1283
Timing of deductions for subsidiaries joining a new consolidated return. Schwartzman, Randy A. May 1, 2013 2323
Legal entities as transferable bundles of contracts. Ayotte, Kenneth; Hansmann, Henry Mar 1, 2013 21890
Subsidiaries' advance agreements are equity instruments. Kreissl, Laura Jean; Pulliam, Darlene Jan 1, 2013 733
Canada : AIR CANADA to set up Edinburgh-Toronto service. Brief article Dec 20, 2012 162
Another look through the worthless stock deduction: section 165(g)(3) as applied to foreign subsidiaries. Paul, Deborah L. Sep 22, 2012 7433
Ad shop branches out with little pix that pay. Goldstein, Gregg Aug 13, 2012 435
Case study: operating a QSub. Ellentuck, Albert B. Aug 1, 2012 2139
U.S.'s PAG acquires 10% stake in Yang Ming marine's subsidiary KMTC for US$0.66 per share. Chuang, Steve Brief article Jun 21, 2012 302
Taiwan's financial sector flocks to set up leasing ops in China. Shen, Ben Brief article May 2, 2012 181
Potential pitfall associated with reorganizations involving Chinese subsidiaries. Ji, Frank Apr 1, 2012 934
Civil Procedure - Ninth Circuit focuses on importance of subsidiary rather than control to impose general jurisdiction over foreign corporation - Bauman v. DaimlerChrysler Corp. Stark, Andrew T. Mar 22, 2012 9509
Losses related to an insolvent corporation. Borghino, Jeff Feb 1, 2012 2981
Cloud computing: U.S. tax compliance complexity for foreign subsidiaries. Carr, James; Hoerner, Jason; Rajurkar, Shirish; Changtor, Chanin Jan 1, 2012 10481
Insolvent foreign subsidiaries. Cummings, Jasper L., Jr. Jan 1, 2012 12059
Third Circuit upholds $473 million Subpart F deficiency. Bonner, Paul Sep 1, 2011 615
Singapore's DBS approved to set up subsidiary in Taiwan. Li, Judy Aug 15, 2011 339
Taxing intellectual property transfers. Smith, Annette B. Jul 1, 2011 1256
SAUDI ARABIA : Ministry of Health Approves Voluntary Work in Subsidiary Facilities. May 2, 2011 433
Ninth Circuit concludes that "requisite contacts" with forum by, and fair and reasonable exercise of personal jurisdiction over, subsidiary of DaimlerChrysler AG in California confer general jurisdiction on parent maintaining dual operational headquarters in Stuttgart, Germany, and Michigan. Apr 1, 2011 853
U.S. Supreme Court holds in-state contacts of foreign manufacturer Goodyear France, whose tires are implicated in fatal accident abroad, insufficiently 'continuous and systematic' to justify exercise of general jurisdiction, despite small percentage of its tires distributed within state by other Goodyear USA affiliates. Apr 1, 2011 733
ISRAEL : KMN Water in talks with Origo for selling stake in subsidiary Mendelson. Brief article Mar 18, 2011 189
Far Eastern Group sets ambitious operation goals. Liu, Ken Brief article Mar 4, 2011 314
EXTENSION OF FRENCH SCHEME AUTHORISED. Brief article Jan 26, 2011 107
Buynow consolidates lead in Chinese IT market. Liu, Philip Brief article Dec 21, 2010 328
Risky expansion? Consider a subsidiary. Brief article Jul 1, 2010 239
QSub bank's tax-exempt bond expense deductible. Schnee, Edward J. Jun 1, 2010 589
Parent's payment on behalf of subsidiary. Fairbanks, Greg A. Feb 1, 2010 1983
IRS's calculation of buy-in payment held unreasonable. Beavers, James A. Feb 1, 2010 1901
The role of experiential knowledge and subsequent investment decisions on the profitability of Japanese companies in Brazil. Ogasavara, Mario Henrique Report Jan 1, 2010 10798
C corporations as S corporation subsidiaries. Ellentuck, Albert B. Jan 1, 2010 1356
FPC, Nan Ya, FCFC post outstanding sales in October. Brief article Nov 10, 2009 321
Chinatrust to adopt two-pronged policy to explore market in China. Brief article Nov 9, 2009 181
E. Sun Financial poised to establish subsidiaries in China. Oct 6, 2009 377
Third party's activities create nexus. Wells, Jean T. May 1, 2009 739
Final unified loss rule published. Huck, Martin Jan 1, 2009 1854
Seven principles to consider when preparing a tax provision for subsidiary or carve-out financial statements. Abahoonie, Edward J.; Linville, Jonathan Jan 1, 2009 3371
California combined report includes unitary insurance subsidiary. Sakurai, Edward Dec 1, 2008 852
IRS issues final "Killer B" regs. Nevius, Alistair M. Aug 1, 2008 353
New expatriation tax rules enacted. Sherr, Eileen Reichenberg Aug 1, 2008 557
Final regs. on consolidated group liquidations. Schwartzman, Randy A.; Anderson, Kevin D. May 1, 2008 1620
BAE Systems plans to add 150 jobs. Brief article Apr 25, 2008 145
Roles of subsidiary managers in multinational corporations: the effect of dual organizational identification. Vora, Davina; Kostova, Tatiana; Roth, Kendall Report Oct 1, 2007 10968
A note on strategic renewal and corporate venturing in the subsidiaries of multinational enterprises. Verbeke, Alain; Chrisman, James J.; Yuan, Wenlong Jul 1, 2007 7576
TAXATION : GERMAN LAW ON DEDUCTIBILITY OF LOSSES CONTRARY TO TREATIES. Brief article Apr 3, 2007 275
Parent companies more vulnerable to suit for subsidiaries' torts: under the direct participant theory, recently adopted by the Illinois Supreme Court, a parent business that guides its subsidiary's activities may be liable for the subsidiary's torts. Gunnarsson, Helen W. Apr 1, 2007 1025
Foreign subsidiaries' learning from local environments: an empirical test. Mu, Shaohua; Gnyawali, Devi R.; Hatfield, Donald E. Report Jan 1, 2007 9330
Planning for the currency gap in dispositions of foreign subsidiaries. Arndt, Christopher Apr 1, 2006 1217
Liquidating a controlled C corporation subsidiary. Ellentuck, Albert B. Apr 1, 2006 595
Turvatiimi Corporation merges subsidiaries. Brief Article Oct 12, 2005 159
Stromme ASA and Kraemer AS plan merger of ship and offshore supply businesses. Brief Article Jul 1, 2005 136
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
IRS guidance for post-reorganization QSub terminations. Borczak, Barbara S. Nov 1, 2004 850
Krakatau Steel to sell non core assets. Brief Article Sep 28, 2004 106
Parent's president and chairman not liable for subsidiary's payroll tax. O'Driscoll, David Sep 1, 2004 885
KSB Argentina. Smith, D.K.; Aimar, Carlos; Kessen, Andres Case study Sep 1, 2004 7284
Big flicks studio: a case analysis of equity structuring policy and earnings management. Mason, Richard; Mills, John; Bible, Lynn Case study Jul 1, 2004 3687
Illinois' "wheel of unity" doctrine. Margner, L. James May 1, 2004 715
QSub checklist. Jan 1, 2004 2905
Elisa Oyj merges with its subsidiaries. Oct 28, 2003 137
FOSS merges two subsidiaries. Sep 30, 2003 170
In the Supreme Court of United States: Unisys Corporation, Petitioner, v. Pennsylvania Board of Finance and Revenue, Respondent. On Petition for a Writ of Certiorari to the Supreme Court of Pennsylvania: Brief of Tax Executives Institute, Inc. as amicus curiae in support of petitioner. Jul 1, 2003 5710
Variations on a D reorganization theme. Madden, David Jun 1, 2003 1524
Strategic choice of the subsidiaries: contextual and operational factors. Couto, Joao Pedro; Goncalves, Vitor Fernando da Conceicao; Fortuna, Mario Jose Amaral Jun 1, 2003 5082
Subsidiary's nonconforming inventory method will not violate group's conformity. Kautter, David J. Jan 1, 2003 657
Avoiding misunderstandings when using a subsidiary to limit potential liability. (Legal). Azrin, David T. Jan 1, 2003 940
Massachusetts Supreme Court decides for Sherwin-Williams. (Financial News). Jan 1, 2003 320
NEC to combine 7seven units for communications system development. Brief Article Oct 7, 2002 120
EUROPEAN CONVENTION: NATIONAL MPS QUESTION THEIR FUTURE ROLE. Brief Article Jul 10, 2002 600
Significant interpretation of treaty LOB provision. Smith, Annette B. Jul 1, 2002 1292
Acquisitions by S corporations - -beware the QSub election. Smith, Annette B. Jul 1, 2002 1472
Rite Aid precipitates issuance of prop. and temp. regs. Hayes, Thomas Jun 1, 2002 1669
Is a subsidiary in your future? Companies can benefit from important tax advantages and liability protections. Myers, Randy Jun 1, 2002 3713
Interbrew CEO notes disinterest in Miller. Brief Article May 6, 2002 194
"Check-the-box" and QSub guidance provide structuring opportunities. Packard, Pamela May 1, 2002 781
Equity method accounting and intercompany transactions. Chasteen, Lanny G. May 1, 2002 4612
The successful spin-off: a guide to the do's and don'ts of forging a for-profit subsidiary. (For-Profit Subsidiaries). Rizik, Peter D. Brief Article Apr 1, 2002 3208
Consider the legal side of subsidiaries: Advance review of relevant legal issues can help ensure a successful for-profit venture. Way, Sherri D. Apr 1, 2002 2817
Value creation from equity carve-outs. Hulburt, Heather M.; Miles, James A.; Woolridge, J. Randall Statistical Data Included Mar 22, 2002 9478
Better new business development DuPont--II: a "business initiative process" provides teams and their leaders with frameworks and tools to support the application of judgment and learning to their NPD projects. Karol, Robin A.; Loeser, Ross C.; Tait, Richard H. Column Mar 1, 2002 4905
Liberalized rules for tax-free spin-offs. Schwartzman, Randy A. Mar 1, 2002 4071
IRS issues guidance on disguised corporate sales. Kautter, David J. Jan 1, 2002 686
The effects of investor informativeness and earnings persistence on the Japanese subsidiary earnings anomaly. Herrmann, Don; Inoue, Tatsuo; Thomas, Wayne B. Jan 1, 2002 8511
Of Bears, Bumble-Bees, and Spiders: The Role of Expatriates in Controlling Foreign Subsidiaries. Harzing, Anne-Wil Dec 22, 2001 5711
Making sense of Spin-Offs, tracking stock, and equity carve-outs: Equity restructuring techniques differ strategically and financially. (IPOs). Frank, Kimberly E. Statistical Data Included Dec 1, 2001 2686
Subsidiary embeddedness and competence development in MNCs -- A multi-level analysis (*). Andersson, Ulf; Forsgren, Mats; Holm, Ulf Statistical Data Included Nov 1, 2001 9453
Organizational characteristics and reverse technology transfer. (1). Hakanson, Lars; Nobel, Robert Statistical Data Included Oct 1, 2001 9971
The docket: the following is a summary of recent Federal Reserve actions or announcements. Circular letters are available online at www.frbatlanta.org/bank_info/circulars/index.html. Brief Article Oct 1, 2001 504
A strategy for subsidiaries: centres of excellences to build subsidiary specific advantages (1). Moore, Karl J. Statistical Data Included Jul 1, 2001 5806
Marketing Home and Away: Perceptions of Managers in Headquarters and Subsidiaries. Chi-fai Chan; Neil Bruce Holbert Jun 22, 2001 8036
NOL CLARIFICATIONS: SRLY AND CEILINGS. Proper, Ricky S. Jun 1, 2001 687
The innovative organization. Day, Jonathan D.; Mang, Paul Y.; Richter, Ansgar; Roberts, John Mar 22, 2001 3459
Letter ruling consistent with regs. repealing Bausch & Lomb doctrine. Ciesar, William W. Nov 1, 2000 313
Swap recharacterized for lack of business purpose. Ciesar, William W. Nov 1, 2000 632
In Search of Centre of Excellence: Network Embeddedness and Subsidiary Roles in Multinational Corporations. Andersson, Ulf; Forsgren, Mats Oct 1, 2000 9350
Pru to Take Stake in Korean Firm. Brief Article Sep 1, 2000 114
Effect of installment method on QSubs and other ignored entities. Bakale, Anthony Aug 1, 2000 910
E and E Relaunch Under Fiske Name. Brief Article Jul 1, 2000 181
Unwanted assets in a stock sale. Recknagel, Lara C. Jul 1, 2000 1178
Foreign taxes may reduce stock option benefits. McGowan, Chistopher Jul 1, 2000 523
Application of step-transaction doctrine to Qsub elections. Smith, Greg W. Jul 1, 2000 765
Final Qsub regs. Schwartzman, Randy A. May 1, 2000 3419
Auto-Graphics, Inc. Announces Organization of New Subsidiaries. Brief Article Feb 1, 2000 393
Establishing an insurance subsidiary. Culkin, Douglas Oct 1, 1999 2963
The Determinants and Consequences of Subsidiary Initiative in Multinational Corporations. Birkinshaw, Julian Statistical Data Included Sep 22, 1999 13930
Business planning with Qsubs. Yerian, Alane L. Aug 1, 1999 1159
The benefits and burdens of QSubs. Karlinsky, Stewart S. Jul 1, 1999 4779
Much ado about "nothings". Olson, Jennifer L. Jul 1, 1999 6416
Parent-subsidiary relationships in Japan: some observations from financial statement data. Namiki, Nobuaki Jun 22, 1999 2910
Compensation design as a tool for implementing foreign subsidiary strategy. O'Donnell, Sharon Apr 1, 1999 6664
National influences on multinational corporation control system selection. Hamilton, Robert D., III; Kashlak, Roger J. Apr 1, 1999 7505
QSSS prop. regs. Schwartzman, Randy Feb 1, 1999 900
Setting up transportation subsidiaries. Murphy, Brian Feb 1, 1999 576
QSSS prop. regs. offer planning opportunities. McLean, Scot A. Oct 1, 1998 6199
Welcome news on the environmental front: the Supreme Court has clarified a parent company's liability for its subsidiaries' activities. Hammer, Stuart Sep 22, 1998 718
What to look for when selecting a communications provider. Sep 1, 1998 314
Time is short for spin-offs. Willens, Robert Jul 1, 1998 393
When the "good old days" really were the good old days. Meehan, Thomas J. Jun 1, 1998 1679
Planning for a QSSS. Huizenga, David L. May 1, 1998 1435
Loss waiver is important for consolidated groups subject to the loss disallowance rule. Nelson, Chris Apr 1, 1998 573
Late QSSS election relief. Smith, Greg W. Apr 1, 1998 711
Deducting your loss on winding up a purchased subsidiary: a lost cause? Rainey, Steven K. Jan 1, 1998 7132
Understanding related entities: an overview of how related foundations and taxable subsidiaries work. Duren, David M. Jan 1, 1998 505
Short tax year depreciation and subsidiaries. Campbell, Geoffrey W. Oct 1, 1997 586
Evaluation of the integration-responsiveness framework: MNC manufacturing subsidiaries in the UK. Taggart, James H. Oct 1, 1997 8747
An empirical study of development processes in foreign-owned subsidiaries in Canada and Scotland. Birkinshaw, Julian; Hood, Neil Oct 1, 1997 10297
Sourcing of losses on foreign subsidiary stock sales. Goodman, Mark E. Sep 1, 1997 1154
The appeal of the equity carve-out. Anslinger, Patricia; Carey, Dennis C.; Gagnon, Chris Jun 22, 1997 1992
How to beat Rev. Rul. 68-55. Bailine, Richard W. Jun 1, 1997 561
IRS position on restoration of deferred intercompany items. Hering, David Jun 1, 1997 518
Small business tax solutions. Jamison, Robert W. May 1, 1997 846
Being on a board of a foreign subsidiary. Blassberg, Franci J. Jan 1, 1997 1720
Technology sourcing and the strategic roles of manufacturing subsidiaries in the U.K.: local competences and global competitiveness. Papanastassiou, Marina; Pearce, Robert Jan 1, 1997 9935
Equity carve-outs: a new spin on the corporate structure. Anslinger, Patricia; Carey, Dennis; Fink, Kristin; Gagnon, Chris Jan 1, 1997 2464
Affiliated group members may elect S status under the SBJPA. MacDonough, Laura Brief Article Jan 1, 1997 412
Tax planning after the Small Business Job Protection Act. Herskovitz, Donald L. Panel Discussion Jan 1, 1997 4899
Investment-adjustment regulations may significantly affect 1995 and later years' E & P determinations. Cordonnier, Andrew W. Nov 1, 1996 1789
Factors influencing the international advertising practices of multinational companies. Harris, Greg Nov 1, 1996 4174
Avoiding parent-subsidiary controlled group status. Ellentuck, Albert B. Sep 1, 1996 1286
Manufacturing management practices of Japanese subsidiaries in Singapore. Cunningham, J.B.; Debrah, Y.A.; Petzall, S. Jul 1, 1996 10714
Tax planning for disposition of worthless subsidiaries. Boyer, Mark W. Jul 1, 1996 1088
UBIT consequences of certain passive income from subsidiaries. Mackay, Jim Brief Article Apr 1, 1996 289
IRS limits ability to adopt new accounting methods after a sec. 351 transfer. Mackles, Glenn F. Brief Article Mar 1, 1996 323
The successful subsidiary. Greenblat, Arleigh Feb 1, 1996 1908
Establishing subsidiaries. Webster, George D. Feb 1, 1996 617
Performance factors of subsidiaries abroad: lessons in an analysis of German subsidiaries in France. Liouville, Jacques; Nanopoulos, Constantin Feb 1, 1996 8122
Entry mode and performance of Japanese FDI in Western Europe. Nitsch, Detlev; Beamish, Paul; Makino, Shige Jan 1, 1996 6050
U.S. subsidiaries are paying more taxes. Brief Article Jan 1, 1996 394
No deductions for repurchase premiums. Willens, Robert Brief Article Jan 1, 1996 237
Captive insurance arrangements limited, not eliminated. Owens, Kevin Jan 1, 1996 731
From "red multinationals" to capitalist entrepreneurs? King, Ruth; Hill, Malcolm; Cornforth, John Dec 15, 1995 4949
Global sourcing strategies of U.S. subsidiaries of foreign multinationals. Murray, Janet Y.; Wildt, Albert R.; Kotabe, Masaaki Oct 1, 1995 5896
Now what? Collateral consequences of transfer pricing adjustments. Lewis, Patricia Gimbel Jul 1, 1995 4809
The influence of corporate headquarters on leadership styles in Japanese and US subsidiary companies. Kustin, Richard; Jones, Robert May 1, 1995 2902
Effective date for new investment adjustment rules may yield some surprises. Hennessey, Kevin Apr 1, 1995 543
New consolidated investment adjustment rules may have significant effect on certain corporate acquisitions. Yates, Dick Apr 1, 1995 594
Responding to the new subsidiary investment and earnings and profits consolidated return regulations. Bean, Robert L. Mar 1, 1995 3706
Deferred tax assets for a parent company's excess tax basis in the stock of a segment to be discontinued and impairment recognition for certain mortgage-backed investments. Volkert, Linda A. Jul 1, 1994 1521
Earnings stripping and foreign-owned controlled groups. Vitola, Paul J., Jr. Jul 1, 1994 735
Sec. 304: IRS reconsiders "foreign subsidiary stock transfer" rulings. Andrews, Jim Jul 1, 1994 788
Foreign direct investment in the United States: 1992 benchmark survey results. Zeile, William J. Jul 1, 1994 7650
Accounting for subsidiary stock transactions. Rue, Joseph C.; Volkan, Ara Jul 1, 1994 2606
1994 Letter Ruling revokes a 1981 Letter Ruling. Lombardo, Mario E. Jun 1, 1994 752
Off-shore investments by tax-exempts. Kalick, Laura Brief Article Apr 1, 1994 326
Generic strategies for subsidiaries of multinational corporations. Hoffman, Richard C. Mar 22, 1994 6613
Other properties received in a stock spinoff. Bresciani, Mary Ellen Mar 1, 1994 473
Unraveling the mysteries of Sec. 304 in international tax planning. Jacobsohn, R. Bruce Mar 1, 1994 5551
How to avoid UBIT from a controlled subsidiary. Boyce, Marc Brief Article Feb 1, 1994 146
A comparison of managerial structures in German subsidiaries in France, India, and the United States. Welge, M.K. Jan 1, 1994 6992
Proposed consolidated regulations pose trap for unwary. Rosen, Robert M. Jan 1, 1994 387
Proposed investment adjustment regulations. Nitschke, David F. Nov 1, 1993 4721
S corporation current developments: S corporation eligibility and elections, operations, procedural changes and reorganizations. Karlinsky, Stewart S. Oct 1, 1993 4696
OBRA and court ruling: trouble for thrift buyers. Oct 1, 1993 558
Headquarters, host-culture and organizational influences on HRM policies and practices. Yuen, Edith C.; Hui Tak Kee Oct 1, 1993 6413
S corporations' practical alternatives to a sec. 355 spin-off. Kuyath, Ron Sep 1, 1993 868
Municipal bond interest - not exempt. Layne, Scott M. Feb 1, 1993 969
Proposed consolidated return stock basis and E & P systems. Warner, James C. Jan 1, 1993 7749
Consolidated loss disallowance regulation and subsidiary debt. Duvall, Kevin A. Jan 1, 1993 928
Avoiding unrelated business income on payments from a controlled entity. Brock, Elizabeth A. Nov 1, 1992 4344
Proposed section 1504(a) regulations relating to the treatment of certain options as exercised. Nov 1, 1992 2438
Steering a subsidiary through a political crisis. Gonzalez, Manolete V.; Villanueva, Edwin B. Cover Story Oct 1, 1992 2784
The new country managers. Quelch, John A. Sep 22, 1992 2973
Rev. proc. 92-70: form 5471 filing procedure for dormant subsidiaries. Brief Article Sep 1, 1992 268
Loss on disposition of stock disallowed unless statement is filed. Pellervo, Patricia W. Jul 1, 1992 935
The loss disallowance rule - round three; is this the final chapter? Choate, Gary M. May 1, 1992 5274
Reconsolidation of subsidiary corporations; waiver of the 60-month waiting period. Kramer, Sandra S. Apr 1, 1992 6385
Consolidations: an overview of the FASB DM. Pacter, Paul Apr 1, 1992 3436
There are lessons aplenty in saga of Thrifty. Pinto, David Column Mar 23, 1992 746
Implications of charging interest on intercompany advances received from foreign parent companies. Polchow, Kevin Mar 1, 1992 1343
Finance sub treated as conduit. Dionne, Marylouise Dec 1, 1991 347
Comments on proposal to exempt dormant subsidiaries from Form 5471 filing requirement. Nov 1, 1991 595
Alternative disposition technique using sec. 338(h)(10). Sheahen, Paul F. Nov 1, 1991 772
Proposed section 6038A regulations: new recordkeeping, information reporting, record production, and translation requirements with respect to transactions between a foreign-owned U.S. corporation and its foreign related parties. Cole, Robert T. Jan 1, 1991 9290
Hospital's broadband LAN poised for future. Harler, Curt Nov 1, 1990 853
Prospering in the European Community: state aids and financial reporting. Mead, Richard D.W. Nov 1, 1990 2787
Think twice before selling that subsidiary: without proper planning, the new IRS regulations could prevent taking deductions for a loss. Yates, Dick Jun 1, 1990 2965
Some corporate owners are facing threats to holdings. Apr 23, 1990 1010
New data on the performance of nonbank subsidiaries of bank holding companies. Savage, Donald Mar 1, 1990 394
Subsidiary distributions prior to sale - dividends or sales proceeds? Bulzacchelli, Paul F. Oct 1, 1989 2829
Avoiding income on bad-debt write-off of subsidiary's loan. Yu, Angela Sep 1, 1989 1147
Capital expenditures by majority-owned foreign affiliates of U.S. companies, 1985. Kozlow, Ralph Mar 1, 1985 966

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