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1-290 out of 290 article(s)
Title Author Type Date Words
Making a new S election after termination. Markwood, Linda Aug 1, 2020 1455
COVID-19 tax guidance for businesses: Here's how businesses can take advantage of CARES Act tax relief measures to help with economic disruption caused by the pandemic. Schreiber, Sally P.; Strausfeld, Dave May 1, 2020 2443
Classifying business entities under the check-the-box regulations. Swenson, Michael C. May 1, 2020 1549
Electing S status by an LLC. Markwood, Linda Apr 1, 2020 1731
IRS offers to settle microcaptive insurance cases. Heroux, Mark Feb 1, 2020 1167
Partnership terminations triggered by a change in form. Owen, Sheila Oct 1, 2019 1375
Relief for ESBT election failure saves S corporation's status: The lapse is ruled an inadvertent termination. McCoon, Mark A. Oct 1, 2019 572
TEI Comments on Possible Changes to GST/HST Joint Venture Election. Sep 1, 2019 567
Tax Court denies microcaptive insurance arrangement: Entities were not insurance companies and did not provide insurance in the commonly accepted sense, the court holds. Reichert, Charles J. Jul 1, 2019 1247
Terminating an S election by revocation. Vance, M. Andrew Apr 1, 2019 1626
Optimizing residential real estate deductions. Hagy, Janet C. Apr 1, 2019 1231
Maximizing the higher education tax credits: Including a scholarship in gross income can sometimes save on taxes. Gamboa, Cody; Wheeler, Travis Mar 1, 2019 3909
Taxpayer's change to foreign tax deduction is ruled untimely: Extended limitation period of 10 years for refund claims applies only to foreign tax credit, Second Circuit affirms. Reichert, Charles J. Jan 1, 2019 724
Filing a timely S election. Vance, M. Andrew Dec 1, 2018 2127
International Tax and Estate Planning: Use of Check-the-Box Election in the Foreign Corporate-Trust Context. Newton, William H., III Jul 1, 2018 3037
A portion of a lump-sum Social Security disability payment ruled includible in gross income: The Tax Court holds that a Sec. 86 election was not made and would not have reduced the tax liability. Aquilio, Mark Mar 1, 2018 701
Final rules govern election out of centralized partnership audits: Eligibility for, and the mechanics of, the election are among the areas covered. Schreiber, Sally P. Mar 1, 2018 662
Post-Mortem Considerations with Foreign Grantor Trusts After H.R. 1, Tax Cuts and Jobs Acts. Rosenberg, Todd; Snyder, Scott Mar 1, 2018 5791
Current developments in partners and partnerships. Burton, Hughlene A. Feb 1, 2018 6574
Erroneously claimed single status does not foreclose switching to a joint return: The definition of a 'separate return' subject to a Sec. 6013(b) election and its limitations extends only to married-filing-separately status, the Tax Court holds. Meade, Janet A. Jan 1, 2018 632
New Partnership Audit Regime: Opt-Out, Push-Out, or Pay-Up? Horowitz, Mitchell I.; Marks, Gregory M. Dec 1, 2017 3726
Disastrous Tax Consequences to Avoid When Liquidating an S Corporation. Fall, David Nov 1, 2017 4305
Microcaptive premium deductions disallowed: The Tax Court finds that the arrangement did not sufficiently distribute risk but simply resulted in a circular flow of funds between related entities. Lyon, Elizabeth Nov 1, 2017 1453
Former Marine not entitled to exclude foreign earned income: the Tax Court holds the taxpayer's election was untimely. Aquilio, Mark Aug 1, 2017 670
Mandatory passthrough taxation for non-publicly traded businesses? Polito, Anthony P. Jun 22, 2017 12006
Cleansing the PFIC taint: planning and pitfalls. Barragato, Charles A. Jun 1, 2017 3498
The tax lifecycle of a single-member LLC. Manns, F. Philip, Jr.; Todd, Timothy M. Mar 22, 2017 20411
Electing the benefits of partial dispositions. Nevius, Alistair M. Sep 1, 2016 618
Complexities of stock deals in M&A transactions. Monroe, Tracy J. Aug 1, 2016 1155
Considerations on whether to check the box for foreign subsidiaries. Polantz, Raymond M. Aug 1, 2016 2703
Foreign-owned disregarded entities would be required to report. Nevius, Alistair M. Aug 1, 2016 663
Sec. 108(i): considerations for electing consolidated groups. Hoyt, Sarah Jul 1, 2016 1072
Changes to elections by small captive insurance companies. Mitra, Surjya Jul 1, 2016 1118
New retail and restaurant remodel/refresh safe harbor for determining repairs. Kay, Sharon A.; Murdock, David Feb 1, 2016 1629
Long-term tax benefits of the partial disposition election. McGuire, Jonathan Dec 1, 2015 1201
California Appellate Court rules on nexus of special-purpose entities, tells lower court to rule on constitutionality of filing election. Cook, Mark; Seidel, Peter Nov 1, 2015 2304
Foreign tax credit: when is it too late to change your mind? Ward, Travis S. Sep 1, 2015 1881
Basis rules for estates of 2010 decedents proposed: carryover basis election for estates electing out of estate tax requires special adjustments. Schreiber, Sally P. Aug 1, 2015 760
Sec. 962 to the rescue. Polantz, Raymond M. Aug 1, 2015 2197
The interaction between sec. 179 and the repair regs. Sellner, Mark A. Aug 1, 2015 945
Compliance with short-period return rules can stave off penalties and rejection of elections as untimely. Wyzik, Ryan; Curran, Kevin; Friedel, David Jul 1, 2015 1693
Desirability, mechanics of making sec. 362(e)(2) elections for state tax returns. Friedel, David B.; Awuah, Yaw Jul 1, 2015 1224
Final regulations amend broker basis reporting requirements: basis calculation elections, OID on tax-exempt obligations, and sec. 1256 option transfers to other brokers are among areas addressed. Schreiber, Sally P. Jun 1, 2015 626
Making a valid sec. 754 election following a transfer of a partnership interest. Bilsky, Jeffrey N.; Brandstetter, Patricia May 1, 2015 2208
TEI comments on possible changes to GST/HST joint venture election. Jan 1, 2015 939
TEI comments on possible changes to the GST/HST nil consideration election. Jan 1, 2015 4300
Electing to aggregate rental activities: better late than never. Kay, Bradley D. Aug 1, 2014 1180
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
Unexpected consequences of changes in entity classifications. Friedel, David B.; Awuah, Yaw 0. Jul 1, 2014 1030
9100 relief: it may not be too late after all. Kossman, Seth Jul 1, 2014 1243
Determining if a technical termination occurs. Ellentuck, Albert B. Jun 1, 2014 1980
Qsub election does not create an item of income. Friske, Karyn Bybee; Pulliam, Darlene May 1, 2014 995
Rev. Proc. 2014-18: automatic extension for qualifying estates to elect portability. Pearson, Clint; Puckett, Mark D. May 1, 2014 1634
Tangible property regs. de minimis safe-harbor election: frequently asked questions. Clark, Nathan P. May 1, 2014 1303
Maintaining single taxation: sec. 336(e) and S corporations. Schnee, Edward J.; Seago, W. Eugene Mar 1, 2014 7868
Final regs. allow sec. 336(e) elections for S corps. Nevius, Alistair M. Mar 1, 2014 536
Solving a problem with sec. 338 purchase-price allocations. Daniel, Russ; Mulders, Maaike; Barnett, Andre J. Feb 1, 2014 1330
Election to treat qualified revocable trust as an estate and the separate-share rules. Lantz, March D. Dec 1, 2013 888
The new five-year built-in gain recognition period. Hesse, Christopher W. Dec 1, 2013 3420
Electing S corporation status for a limited liability company. Ellentuck, Albert B. Dec 1, 2013 1533
Identifying and reporting the proper taxpayer in international structures. Share, Leslie A. Dec 1, 2013 3900
Taxing by default. Satterthwaite, Emily Dec 1, 2013 17580
How to help clients make the right Social Security election: CPAs need to start by focusing on four key aspects of the decision. Sullivan, James Dec 1, 2013 2351
S corp. members are not subject to controlled group sec. 179 limitations. Joe, David Nov 1, 2013 912
Controlled groups and the sec. 179 election for S corporations. Jamison, Robert W.; Hesse, Christopher W. Nov 1, 2013 3365
Final sec. 336(e) regulations: election for qualified stock dispositions. Mittman, Matthew J. Sep 1, 2013 2715
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
Sec. 336(e) election regulations are issued. Schreiber, Sally P. Jul 1, 2013 702
ATRA allows taxpayers to continue to accelerate certain AMT credits. Nunez, Jose Jul 1, 2013 1234
Identifying and making LLC elections. Ellentuck, Albert B. Jun 1, 2013 1641
Time to make a sec. 846(e) election to use company historical payment patterns. Kovel, Timothy May 1, 2013 920
Check-the-box: a trap for the unwary. Weber, Mindy Tyson Apr 1, 2013 866
Don't neglect to elect. Lafond, C. Andrew; Schrader, Jeffrey J. Feb 1, 2013 1400
IRS allows sec. 338(h)(10) election made during spinoff of selling corporation. Keith, Bryan Feb 1, 2013 1858
Proactive elections to mitigate sec. 382 applicability. Fairbanks, Greg Alan Feb 1, 2013 1308
Binding choices: tax elections & federal/state conformity. Field, Heather M. Jan 1, 2013 9715
Binding choices: tax elections & federal/state conformity. Field, Heather M. Jan 1, 2013 20566
Instructions address portability election. Dec 1, 2012 492
Handling an inadvertent termination. Nevius, Alistair M. Oct 1, 2012 530
QEF elections under PFIC rules. Usher, Scott F.; Pitner, Diana L.; Martin, Bader Oct 1, 2012 980
The partnership "technical termination" trap. Blikshteyn, Vadim; Reminick, Holtz Rubenstein Oct 1, 2012 1531
Inadvertent S corp. terminations. Elefonte, Phillip; Reminick, Holtz Rubenstein Oct 1, 2012 980
Current developments in S corporations. Karlinsky, Stewart S.; Burton, Hughlene A. Oct 1, 2012 7037
IRS issues rules on portability election. Sep 1, 2012 568
Case study: operating a QSub. Ellentuck, Albert B. Aug 1, 2012 2139
Using sec. 338 to avoid antichurning rules. Smith, Annette B. Jul 1, 2012 1503
Intercompany debt in a deemed asset sale election. Anderson, Kevin D. May 1, 2012 2458
Don't neglect to elect. Lafond, C. Andrew; Schrader, Jeffrey J. Apr 1, 2012 853
Double-tax trap in a sec. 338(h)(10) transaction. Bailine, Rick; Urband, Theresa Apr 1, 2012 1157
Obtaining a waiver of an invalid S election. Ellentuck, Albert B. Apr 1, 2012 1858
The new repair regulations - some things to consider. Mersereau, Dwight N.; Wise, Corey M. Mar 1, 2012 11335
Restricted stock awards and taxes: what employees and employers should know: forfeiture risk, stock's potential future value are key considerations for sec. 83(b) elections. Petra, Steven T.; Dorata, Nina T. Feb 1, 2012 3219
The dual consolidated loss quandary. Kubitz, Adam; David, Sites Feb 1, 2012 1975
Invalid Sec. 754 elections: some observations. Brock, Noel P. Feb 1, 2012 1689
Case study: determining the LLC's required year. Ellentuck, Albert B. Feb 1, 2012 1765
100% bonus depreciation and the corporate election to increase the minimum tax credit limitation. Williamson, Donald; Jacoby, Philip Nov 1, 2011 4523
Current developments in S corporations. Burton, Hughlene A.; Karlinsky, Stewart S. Nov 1, 2011 7428
Final regulations simplify reduced research credit election. Oct 1, 2011 578
Final regs. simplify reduced research credit election. Nevius, Alistair M. Oct 1, 2011 521
Relief for late election to treat all real estate rental interests as one activity. Wong, Alan Oct 1, 2011 1863
Guide to corporate blockers. Kosnitzky, Michael; Mitev, Ivan Oct 1, 2011 2519
Relief given for late elections to combine real estate activities. Aug 1, 2011 543
IRS matching program for forms 8023 and 8883 may result in invalid Sec. 338 election. Smith, Annette B. Jul 1, 2011 1114
Tax elections & private bargaining. Field, Heather M. Jun 22, 2011 8826
Tax elections & private bargaining. Field, Heather M. Jun 22, 2011 25784
Revenue procedure attempts to clarify Entity Classification Election. Van Leuven, Mary Jun 1, 2011 1339
Increased opportunities for sec. 338(h)(10) elections. Hesse, Christopher W. Apr 1, 2011 2520
Post-death estate planning issues for 2010. Nevius, Alistair M. Apr 1, 2011 636
Sec. 168(k)(4) - credit in lieu of bonus depreciation. Brosseau, Alex Mar 1, 2011 1690
Multistate tax considerations for S corporations. Lafond, C. Andrew; Schrader, Jeffrey J. Feb 1, 2011 1080
Classification of business entities that are not corporations. Ellentuck, Albert B. Feb 1, 2011 1229
Don't neglect to elect. Lafond, C. Andrew; Schrader, Jeffrey J. Jan 1, 2011 1082
Check-the-box relief for certain foreign entities electing flowthrough treatment. Dell, Michael Jan 1, 2011 1932
Grouping rental real estate activities under Regs. Secs. 1.469-4 and 1.469-9. Janz, Ellen Dec 1, 2010 1760
Elections available to S corporations with significant ownership changes. Marquez, Mark Dec 1, 2010 2074
Current developments in S corporations. Burton, Hughlene A.; Karlinsky, Stewart S. Nov 1, 2010 8700
Application of entity classification elections to shelf company acquisitions. Breen, Jennifer E.; Wiles, Daniel J. Jul 1, 2010 1020
Forgotten trust: a check-the-box Achilles' heel. Bishop, Carter G. Jun 22, 2010 21424
Don't neglect to elect. Lafond, C. Andrew; Schrader, Jeffrey J. Jun 1, 2010 1137
Sec. 475 mark-to-market election: what every tax practitioner should know. Harmon, Michael R.; Kulsrud, William N. Feb 1, 2010 10033
Employee benefits & pensions: IRS clarifies rule for contributing unused paid time off to sec. 401(k) plans. Sirkin, Stu Jan 1, 2010 1311
C corporations as S corporation subsidiaries. Ellentuck, Albert B. Jan 1, 2010 1356
Taxpayer choice in legal transitions. Field, Heather M. Jan 1, 2010 18872
Recognizing when an S corporation has accumulated earnings and profits. Ellentuck, Albert B. Dec 1, 2009 1397
Current developments in S corporations. Burton, Hughlene A.; Karlinsky, Stewart S. Nov 1, 2009 8865
Electing to accelerate AMT and research credits in lieu of bonus depreciation. Chang, Anne Nov 1, 2009 1350
Treasury provides roadmap for shift in tax burden. Stromsem, William R. Aug 1, 2009 1261
Avoiding S corporation debt obligations that are a second class of stock. Ellentuck, Albert B. Aug 1, 2009 1554
No second class of stock. Schnee, Edward J. Jun 1, 2009 476
Looking through the QSub election. Matejcak, Peter R. May 1, 2009 557
Subsequent deferrals under section 409A. Nevius, Alistair M. Feb 1, 2009 520
Subsequent deferral elections may bring surprises under Sec. 409A. Adkins, G. Edgar, Jr.; Martin, Jeffrey A. Feb 1, 2009 1504
Temp. regs. allow deemed election to expense startup, organizational costs. Mirpuri, Shashi Dec 1, 2008 802
Partner allowed to make different elections for different partnership interests. Beavers, James Dec 1, 2008 1190
Current developments in S corporations. Burton, Hughlene A.; Karlinsky, Stewart S. Nov 1, 2008 8511
Requesting 9100 relief. Watt, Timothy J.; Thrasher, Bennett; Evans, Thomas L. Oct 1, 2008 3052
S corporation sale of assets followed by a liquidation. Wienclaw, James J. Oct 1, 2008 1639
When is a foreign entity relevant for U.S. entity classification purposes? Wiles, Daniel; Curran, Kevin M. Jul 1, 2008 1070
F reorg. of an S Corp. may require a new EIN. Ley, Olivia; Haksar, Jayant Jul 1, 2008 975
Reduced credit for increasing research activities. Maillet, Kevin A.; Culp, David; Kachinsky, Christine M. Jun 1, 2008 1922
Supreme Court declines to review check-the-box case. Nevius, Alistair M. May 1, 2008 156
IRS simplifies late filing relief. Nevius, Alistair M. Jan 1, 2008 576
Marital trusts and the Sec. 754 election. Day, Sally E. Sep 1, 2006 885
Determining number of owners for entity classification elections. Wiles, Daniel J. Jul 1, 2006 681
GST exemption allocation. Laffie, Lesli S. Sep 1, 2005 545
Benefits and drawbacks for rental real estate professionals. Matthys, Russ Sep 1, 2005 1723
The AJCA aids financial institutions seeking S status. Brooks, Lisa Sep 1, 2005 1318
Rev. Proc. 2005-24 requires spousal waiver to avoid CRT disqualification. Thorne, Steven A. Jul 1, 2005 296
State and international tax aspects of "captives". McGrath, Clinton N., Jr. Jul 1, 2005 1411
The final step in computing the R&E credit. Fairbanks, Greg Alan Mar 1, 2005 1593
Current developments. Burton, Hughlene A. Feb 1, 2005 4407
Consistent amortization of periods for intangibles. Crnkovich, Robert Jan 1, 2005 230
S Corporations, CGES and Sec. 179. Zamarra, Randall L. Dec 1, 2004 1174
Gift-splitting: the intricacies of [section] 2513 of the Code. Pratt, David; Feder, Alyssa R. Dec 1, 2004 4204
Tax planning for small business stock. Morrisset, John W. Nov 1, 2004 1445
Sec. 2632 prop. regs. on electing out of deemed GST allocations. Leggiero, Heather J. Nov 1, 2004 1044
IRS guidance for post-reorganization QSub terminations. Borczak, Barbara S. Nov 1, 2004 850
Eligibility, election and termination issues. Burton, Hughlene A. Nov 1, 2004 5651
Electing to defer advance payments under Rev. Proc. 2004-34. Spaletta, Pam Oct 1, 2004 1401
Revisiting Post-JGTRRA sec. 179. Fleishman, Bernard Oct 1, 2004 855
Substantial compliance no substitute for filing election. Quinn, Tina Oct 1, 2004 1246
Converting a partnership to a corporation. Schuth, Michael R. Sep 1, 2004 905
"Check-the-box" election avoided FPHCI taint. Whittall, Robert E. Aug 1, 2004 1591
Taxpayer-friendly guidance on the 60-day IRA rollover waiver. Tillinger, Janet W. Aug 1, 2004 1544
Nonelecting innocent spouse rules. Schnee, Edward J. Aug 1, 2004 514
Intercompany transaction and loss disallowance relief provisions. Michalowski, John Jul 1, 2004 1134
Series LLC tax issues. Gerson, Craig Jul 1, 2004 1014
The intricacies of special-use valuation. Gaumnitz, Bruce R. Jul 1, 2004 4136
Tax Court had no jurisdiction over nonrequesting spouse's petition. Maier, John May 1, 2004 1009
Final check-the-box rules terminate certain grandfathered status. Danilack, Michael Mar 1, 2004 670
Different redemption rights did not create second class of stock. Gould, Michael R. Feb 1, 2004 609
Current developments. Burton, Hughlene A. Feb 1, 2004 3954
Certain partners and S corp. shareholders can spread income from short tax year. Herndon, Diane Jan 1, 2004 906
The LLC envelope. Evans, F. Owen, III; Hyland, William J., Jr. Dec 1, 2003 4333
S corporation elections guide. Orbach, Kenneth N. Sep 1, 2003 2107
Taxpayers have until Dec. 31, 2003 to elect out of mid-quarter convention for 2001. O'Driscoll, David Sep 1, 2003 442
California's water's-edge taxation of international businesses: 2003 Update. Coffill, Eric J. Sep 1, 2003 4185
IRS updates late-election procedures. Smith, Annette B. Jul 1, 2003 1186
Revised procedures for relief from late S elections. O'Driscoll, David Jul 1, 2003 1586
Simplified method for requesting relief for late S elections. (IRS News). Brief Article Jul 1, 2003 150
IRS eases late "check-the-box" election procedures. Kautter, David J. Jan 1, 2003 389
Sec. 179 expensing election. Beck, Allen M. Oct 1, 2002 589
The timing of section 1033 elections: the IRS issues guidance on the nuances of delayed and revoked elections. Earles, Melanie James Sep 1, 2002 1592
Capital asset deemed-sale election available until Oct. 15, 2002. Whitlock, Brian T. Aug 1, 2002 672
Applying for a fiscal year under Sec. 444 when an S election is made. Ellentuck, Albert B. Aug 1, 2002 1140
Acquisitions by S corporations - -beware the QSub election. Smith, Annette B. Jul 1, 2002 1472
Mark-to-market election is not a disposition for PAL purposes. Fiore, Nicholas J. Jun 1, 2002 323
Federal tax classification of entities with zero-equity members. Packard, Pamela May 1, 2002 1060
Late check-the-box elections made easier. Packard, Pamela May 1, 2002 816
Is property reclassification under MACRS an accounting-method change? Sair, Edward A. Mar 1, 2002 1401
Understanding sec. 338 and 338(h)(10) elections. Koppel, Michael D. Dec 1, 2001 1542
New partnership basis rules. Bakale, Anthony Aug 1, 2000 2497
Effects of S election on domicile should be considered in state tax planning. Bakale, Anthony Aug 1, 2000 994
Tax-deferred disposition of a former partnership business via a type b stock swap. Ellentuck, Albert B. Aug 1, 2000 1070
AICPA comments on "check-the-box" prop. regs. Green, Colleen M. Jul 1, 2000 895
Unanticipated tax consequences under the conversion regs. Noles, Susana E. Jul 1, 2000 1420
Application of step-transaction doctrine to Qsub elections. Smith, Greg W. Jul 1, 2000 765
Aggregating your rental activity? Be sure to tell the IRS. Lynch, Michael Jul 1, 2000 585
Comments on changes in entity classification: special rule for certain foreign eligible entities. May 1, 2000 2054
Entity classification simplification not that simple. Santa Maria, John May 1, 2000 819
Final Qsub regs. Schwartzman, Randy A. May 1, 2000 3419
New IRS guidelines clarify mark-to-market rules. Schmeltz, Jonathan Feb 1, 2000 580
Late election relief under Rev. Procs. 97-48 and 98-55. Howell, R. Milton Dec 1, 1999 701
Relief for late-filed S elections. Blake, Salamon Oct 1, 1999 899
Electing to aggregate rental real estate activities for real estate professionals. Ellentuck, Albert B. Oct 1, 1999 1104
Repeal of excess retirement accumulations tax creates refund opportunity. Doiron, Daniel P. Aug 1, 1999 581
Can an accrual-method S corporation elect under Sec. 170(a)(2)? Orbach, Kenneth N. Aug 1, 1999 822
Sec. 338(h)(10) elections with S corps. Monroe, Tracy J. Aug 1, 1999 1287
QTIP election as a QSST. Dunn, Lee Apr 1, 1999 746
The risks and rewards of sec. 401(k) plan negative elections. Arsenault, Stephen J. Apr 1, 1999 4317
The innocent spouse rule. McFarland, Joseph B. Feb 1, 1999 3429
Domestic relations provisions of the IRS Restructuring and Reform Act of 1998. Steinberg, Robert S. Dec 1, 1998 2772
Post-Mortem tax savings for Series E and EE U.S. Savings bonds. Brodnax, Frank E. Oct 1, 1998 809
QSSS prop. regs. offer planning opportunities. McLean, Scot A. Oct 1, 1998 6199
Fixing late S elections. Fiore, Nicholas Aug 1, 1998 748
Is your S election really late. Loychik, Lisa Aug 1, 1998 644
Simplified production method with HAR election is permitted if taxpayer's actual absorption ratio significantly exceeds HAR. Gibbs, Paul K. Jun 1, 1998 1249
New PFIC QEF election regulations encourage purging PFIC taint of a CFC/PFIC for 1997 tax year. Cohen, Harrison J. Jun 1, 1998 924
Sec. 9100 relief: final regulations on extension of time to make elections. Garland, Cindy M. Brief Article May 1, 1998 449
Automatic relief for certain late S elections. Lasch, Eric S. May 1, 1998 901
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
Sec. 195 election procedures. Jacobs, Jennifer Brief Article Apr 1, 1998 613
Changes to cafeteria plan revocations and elections necessitate plan qualification review. Cavanaugh, Maureen Apr 1, 1998 1286
Late QSSS election relief. Smith, Greg W. Apr 1, 1998 711
Fiduciary tax election. Michaels, Philip J. Cover Story Sep 1, 1997 3722
Exercise caution when taking advantage of new S corporation legislation. Willden, Lynn Jul 1, 1997 692
State tax implications of the expanded sec. 338(h)(10) election. Prebut, David S. Jul 1, 1997 1387
The new and improved S corporation. Gibson, David S. Jun 1, 1997 3175
Modification to trust agreements to avoid 35% "built-in gain" excise tax for 1997. Zysik, Jeffrey C. Jun 1, 1997 1246
Check-the-box final regs. simplify entity classification. Carnevale, Michael K. May 1, 1997 8900
Check-the-box: choosing an entity's tax classification. Hollingsworth, Tracy Brief Article Apr 1, 1997 357
LIFO accounting methods. Koroghlanian, Michelle Apr 1, 1997 1267
R&E alternative incremental credit analysis: sec. 280C's impact. Billett, Brian Brief Article Apr 1, 1997 384
S election may be valid without timely filing. Payne, Jay M. Brief Article Apr 1, 1997 486
Amortizing sec. 197 intangibles using a sec. 754 election. Anderson, Kim Brief Article Feb 1, 1997 443
Practical tax planning for sec. 303 stock redemptions. Maloney, David M. Feb 1, 1997 4972
Revocation of election out of installment method. Hudson, Boyd D. Brief Article Jan 1, 1997 453
Classification of single-member LLCs to be clarified under final "check-the-box" regulations. Poon, Torsdon Jan 1, 1997 641
Affiliated group members may elect S status under the SBJPA. MacDonough, Laura Brief Article Jan 1, 1997 412
Sec. 9100 relief: new proposed and temporary regulations. Pflieger, Deborah J. Jan 1, 1997 1172
S corporations after the 1996 tax legislation. Richter, Michael H. Dec 1, 1996 747
Current developments - eligibility, elections and terminations; operations; reorganizations; and legislation. Karlinsky, Stewart S. Oct 1, 1996 6512
Proposed check-the-box regulations under Section 7701. Sep 1, 1996 1771
Fine-tuning the check-the-box regime. Transcript Sep 1, 1996 801
The check-the-box proposal: simpler classification for both foreign and U.S. companies. Serota, Jack Sep 1, 1996 691
IRA distributions: to recalculate or not. Laputz, Susan A. Aug 1, 1996 988
Don't even bother to check the box (but you should probably file a form instead.) McKinney, Hal, Jr. Aug 1, 1996 927
IRS to conform certain rules for 401(k) and 403(b) plans. Brief Article Jul 1, 1996 596
Section 179 revisited. Fiore, Nicholas Jul 1, 1996 684
New elections available in wake of final consolidated return regulations. Yates, Richard F. Jun 1, 1996 2319
Final regs. clarify basis and distribution issues, but leave unanswered questions. Duncan, William A. Jun 1, 1996 7717
Consider disposing of depreciable real property or making a sec. 108(c)(3)(C) election in the same year that debt is discharged. Dudzinsky, Robert J. May 1, 1996 640
Community composition and voter support for tax limitations: evidence from home-rule elections. Temple, Judy A. Apr 1, 1996 8275
An update on the "check-the-box" proposal to entity classification. Pillow, Roger F. Apr 1, 1996 433
Coordination of elections by S shareholders to close the books for allocation purposes. Payne, Jay Brief Article Apr 1, 1996 486
TEI urges Treasury to permit companies to "check the box" (Notice 95-14). Mar 1, 1996 1299
IRS loses estate tax marital deduction case. Berger, Harvey J. Feb 1, 1996 1034
Small business tax solutions. Jamison, Robert W. Feb 1, 1996 729
Yearend depreciation reminders. Person, Stanley Brief Article Dec 1, 1995 512
A sec. 179 deduction trap. Botkin, Jeffri Brief Article Dec 1, 1995 372
Effect of nondeductible, noncapital expenses on S stock basis and taxable income. Slattery, Michael J. Nov 1, 1995 1299
S corporation current developments: S corporation eligibility, elections and terminations; operations; reorganizations; and proposed legislative changes. Burton, Hughlene A. Oct 1, 1995 7206
Should you reevaluate your S election? Brown, Charles H., III Oct 1, 1995 1169
Practical problems of professional corporations electing S status. Bakale, Anthony S. Aug 1, 1995 1341
Failure to file election with return fatal to sec. 1042 deferral. Wasserstrum, David J. Aug 1, 1995 858
Eliminating dividend risk on IRS audit by electing S status. Ellentuck, Albert B. Aug 1, 1995 556
Sec. 263A: historic absorption ratio - simplify your UNICAP calculation. Lightfoot, H. Chip Jul 1, 1995 1141
Electing out of installment sale reporting. Ellentuck, Albert B. Jul 1, 1995 731
Notice 95-14: check-the-box procedure for entity classification. Jul 1, 1995 4728
Resurrecting transactions to qualify under secs. 338 and 338(h)(10). Bloom, Gilbert D. Jun 1, 1995 1061
Consolidated return election may mitigate stock basis decrease from phantom item. Rainey, Steven K. Jun 1, 1995 2052
Determining the effects of a sale of deceased partner's interest by the successor in interest. Ellentuck, Albert B. Jun 1, 1995 612
IRS disallows certain OBRA installment payment elections. Brief Article May 1, 1995 209
Closing of the books election pursuant to regs. sec. 1.382-6. Yalowich, Adam Feb 1, 1995 1077
When to elect the reduced R & D credit (under sec. 280C). Touger, Steven Feb 1, 1995 755
Sec. 338(h)(10) elections involving S corporation targets. Stewart, Dave N. Feb 1, 1995 5696
Buying an S corporation? Use a 338(h)(10) election. Willens, Robert Brief Article Jan 1, 1995 400
Rethinking the S election: disadvantages of S status may outweigh benefits. Yanoshak, John Jan 1, 1995 4921
Estate taxes and retirement plans. Burns, Diana T. Dec 1, 1994 1510
State effect of sec. 338(h)(10) election. Curlee, William B. Nov 1, 1994 505
S corporation current developments: S corporation eligibility and elections, operations, reorganizations and proposed legislation. Burton, Hughlene A. Oct 1, 1994 5974
S corporations and sec. 338(h)(10). Ward, David R. Sep 1, 1994 553
Tax elections. Kauls, Laura Sep 1, 1994 709
Sec. 444 elections for S corporations - should you revoke? Wendland, Sherri L. Aug 1, 1994 756
Election to close S year under sec. 1368 regulations. Kata, Susan C. Aug 1, 1994 1171
RRA changes affecting discharge of indebtedness income. Banks, Jim Brief Article Apr 1, 1994 186
TEI proposal to extend the period to make section 936(h) elections. Jul 1, 1992 935
Selecting the proper due date for filing an S election. Ellentuck, Albert B. Nov 1, 1991 692

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