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1-112 out of 112 article(s)
Title Author Type Date Words
N J. business incentive grants are taxable. Bonner, Paul Nov 1, 2020 708
$24 million in transfers were not gifts: A former business partner's wire transfers are held includible in the taxpayer's income. Pirrone, Maria M. Sep 1, 2020 956
$8.7 million partnership income adjustment by IRS disallowed: Family mobile home business' promissory notes were not includible in income, the Tax Court holds. Pirrone, Maria M. Mar 1, 2020 889
'Gifts' to clergy may be remuneration. Franks, Linda Jan 1, 2020 1050
THE CASE FOR (AND AGAINST) SURROGATE TAXATION. Rain, Julie Dec 22, 2019 21998
Purported family loans were not bona fide, Tax Court holds. Bonner, Paul Oct 1, 2019 693
A TAX ON THE CLONES: THE STRANGE CASE OF BITCOIN CASH. Chason, Eric D. Sep 22, 2019 17065
The kiddie tax and unearned income from scholarships. Nielsen, Mark C.; Hopkins, James M. Jul 1, 2019 3736
Corporate Profits After Tax by Industry. Nov 1, 2018 2063
Corporate Profits After Tax by Industry. Nov 1, 2018 2894
Report NJ's top earners pay lower tax share than middle-income families. Munoz, Daniel J. Oct 17, 2018 388
The receipt and redemption of rewards program points: Tax and reporting implications. Jones, Lynn Comer; Cleaveland, M. Catherine Aug 1, 2018 2880
Counterintuitive tax planning: Increasing taxable scholarship income to reduce taxes. Madison, Thomas; Royalty, Kent May 1, 2018 2924
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
Using Income Tax Treaties to Convert Taxable Income Into Nontaxable Distributions. Rubinger, Jeffrey L.; LePree, Summer Ayers Jan 1, 2018 3994
Tax compliance after M&As: Elections, carryovers, and debt offer plenty of issues to track following either a stock or an asset deal. Wilcox, Justin N.; LaSaracina, Lisa J. Dec 1, 2017 2558
Look out for Sec. 956 inclusions. Pasmanik, Philip T. Nov 1, 2017 3829
Identifying constructive dividends to shareholders. Ellentuck, Albert B. May 1, 2017 1287
Canceled debt is partially excludable: a married couple's interest in their retirement plan was not an asset for purposes of the COD insolvency test. Reichert, Charles J. May 1, 2017 658
Royalties on pharmaceutical technology taxable as ordinary income, Tax Court holds. Golightly, Kim; Sargent, Amy; Gordon, Fred Jan 1, 2017 1035
Treatment of wellness program benefits and employer reimbursements under a sec. 125 cafeteria plan. Yeh, Daphne Nov 1, 2016 888
Form 1099-C and COD income: key timing issues. Bartlett, Victoria R. Mar 1, 2016 1336
Local lodging provided to an employee: how to determine whether to include it in the employee's income. Adkins, G. Edgar, Jr.; Martin, Jeffrey A. Feb 1, 2016 1795
Debt modification issues for LLCs. Ellentuck, Albert B. Feb 1, 2016 2466
The standard deduction or itemized? When the AMT is involved, the choice between the two isn't as straightforward. Mason, Richard; Pippin, Sonja Dec 1, 2015 1156
Meeting the 100-hour significant participation activity test. Graat, Brenda M.; Malczewski, James J. Oct 1, 2015 1688
Buying their votes? A study of local tax-price discrimination. Reback, Randall Statistical data Jul 1, 2015 14267
Scaling and splitting: new approaches to health insurance: how can we cut health care costs while expanding access to care? Robertson, Christopher T.; Joiner, Keith A. Jun 22, 2015 4726
Refundable state business tax credits are income: refundable state income tax credits designed to promote economic development are taxable income to the recipients. Reichert, Charles J. Jun 1, 2015 867
Refunds of state credits are includible in income. Beavers, James A. May 1, 2015 1710
Tax considerations for cancellation-of-debt income. Schwartzman, Randy A.; Brandstetter, Patricia May 1, 2015 4115
Egg donor's payment for pain is taxable income: payments a woman received under a voluntary egg-donation contract could not be excluded from income as damages for physical injury or sickness under sec. 104(a)(2). Reichert, Charles J. Apr 1, 2015 651
IRS clarifies ordering rules for alternative tax NOLs. Angstadt, Brian Feb 1, 2015 1358
LIFO inventory considerations when making a C-to-S conversion. Sohre, Darrin; Sehman, Tom; Martin, Jim Jul 1, 2013 1121
Disallowing deductions paid with excluded income. Dodge, Joseph M. Mar 22, 2013 8277
New 2013 tax rates + fiscal cliff. Statistical data Mar 1, 2013 858
Tax provisions in the Fiscal Cliff Act. Bonner, Paul; Nevius, Alistair M. Mar 1, 2013 1593
Intangible drilling cost preference exception not available when AMTI is negative. Baer, Noah S. Jan 1, 2013 407
Measuring insolvency under sec. 108. Sullivan, Catherine Mary Dec 1, 2012 1092
Receipt of form 1099-C may not signal taxable COD income. Bartlett, Victoria R. Dec 1, 2012 620
Proposed amendments would change apportionment rules. Nevius, Alistair M. Nov 1, 2012 573
How changes in corporate tax rate can affect choice of C vs. S corp. Zambrano, Jose M. Oct 1, 2012 949
Now is the time: converting a C corporation to an S corporation or LLC. Lynch, Michael F.; Casten, David B.; Beausejour, David Aug 1, 2012 6725
FTC "splitter" rules issued. Bonner, Paul May 1, 2012 700
Foreign limitations on tax loss carryovers may affect US. foreign tax credits. Anderson, Kevin D. May 1, 2012 845
Exercise of stock options results in taxable income and compensation deduction. Beavers, James A. Feb 1, 2012 980
Qui tam award held taxable. Rider, Gary D.; Pulliam, Darlene Jan 1, 2012 625
Recognized built-in loss is subject to sec. 382 limitation. Dell, Michael Jan 1, 2012 582
Managing new schedule M-3 disclosures. Hennig, Cherie J.; Schnee, Edward J.; Sonnier, Blaise M. Dec 1, 2011 6923
Tax trends: qui tam payment included in income tax return preparers win partial victory in fraudulent credit scheme case. Beavers, James A. Dec 1, 2011 1979
Shareholder loan documentation. Wong, Alan Oct 1, 2011 889
QSSTs and ESBTs: no longer mutually exclusive. Wong, Alan Oct 1, 2011 974
Wisconsin legislation to exclude certain healthcare benefits from Wisconsin taxable income. Sep 1, 2011 1377
Golfer bogies endorsement income. Sep 1, 2011 667
Preparing for the 2013 Medicare contribution tax. Desouza, Aneisha Sep 1, 2011 1866
Delinquent U.S. foreign information returns: is filing under the 2011 OVDI appropriate? Bakale, Anthony S. Aug 1, 2011 1201
No reasonable cause for $3.4 million omission from income. Beavers, James A. Aug 1, 2011 1082
Highway repairs are domestic production property. Reichert, Charles J. Jun 1, 2011 551
Telecom Universal Service Fund payments not excludable from income under Sec. 118. Van Leuven, Mary Jun 1, 2011 1768
S corporation reasonable compensation. Davis, Glen T., Jr. May 1, 2011 977
Congress passes new rules for cell phones, but how much did the rules change? Martin, Jeffrey A. Feb 1, 2011 1344
Massachusetts passes Economic Development Act. Koppel, Michael D. Dec 1, 2010 573
Qualified sponsorship payments and advertising income: analyzing unrelated business taxable income. Schuster, Steven Dec 1, 2010 1377
Maximizing the section 199 deduction: starting this year, the domestic manufacturing deduction increases to 9% of income from eligible activities. Karnis, Daniel Sep 1, 2010 2813
Beware of state-federal NOL differences. Nakamura, Karen; Thompson, Jason R.; Ferris, Tara Aug 1, 2010 1416
Deferral and spreading of Roth conversion income not always best. Raabe, William A.; Everett, John O.; Hennig, Cherie J. Jul 1, 2010 798
Special reporting requirements for U.S. domestic use of U.K. dual consolidated loss. Ferris, Tara; Curran, Kevin Jul 1, 2010 979
State and federal NOL rules differ in key respects. Nakamura, Karen; Thompson, Jason R.; Ferris, Tara Jul 1, 2010 1290
IRS provides guidance, steps up exams of sec. 199 issues. Nevius, Alistair M. Jun 1, 2010 638
Sec. 199 exam status and update. Hanway, Kurt; Ackerman, Trevor; Vance, Scott Jun 1, 2010 2057
Sec. 199: domestic production activities deduction. Schurrer, Phillip J. May 1, 2010 3768
Alternative measures of household income. Dunbar, Ann E. Apr 1, 2010 986
Need an alternative to the 1031 exchange? Consider a CRT. Hill, Benjamin Feb 15, 2010 1158
The recent growth of mandatory unitary combined reporting. Fairbanks, Greg A. Feb 1, 2010 3206
Get a jump on the tax man: what you can do now to prepare for this year's taxes. Burns, Renita Jan 1, 2010 644
Trusts owning partnership interests and the revised UPIA. Cantrell, Carol A.; Spoor, Gordon Jan 1, 2010 1179
Indefinite-lived assets in tax provision. Castellon, Mario; Xu, Celera Oct 1, 2009 1143
When to report ordinary income if a partnership with hot assets redeems a partnership interest and the liquidating distributions are made over several tax years. Bensimon, Daniel Oct 1, 2009 4133
Cancellation-of-indebtedness income and transactional accounting. Zelenak, Lawrence A. Sep 22, 2009 23616
Treatment of grants as nonshareholder contributions to capital. Holets, David J.; Strong, David L. Sep 1, 2009 2585
Taking advantage of the RMD holiday for IRAs. Nevius, Alistair M. Aug 1, 2009 619
Comments on proposed regulations on methods to determine taxable income in connection with a cost sharing arrangement. Ugai, Brian C. Jul 1, 2009 1236
Proposed cost sharing regulations. Ugai, Brian C. May 1, 2009 15545
Final consolidated return regs. on transactions involving intercompany debt. Kegerreis, Angela May 1, 2009 836
Using statistical sampling to support the Sec. 199 deduction. Zaleski, Andy May 1, 2009 1491
Transfers between controlled entities can provide surprises under Sec. 512(b)(13). Lowenthal, David Apr 1, 2009 1544
Table 21. Selected returns and forms filed or to be filed by type during specified calendar years, 1995-2008. Statistical table Mar 22, 2009 2470
Deadlines for amending cost sharing arrangements and filing required cost sharing arrangement states. Ugai, Brian C. Mar 1, 2009 1380
Maryland Tax Court adopts economic substance doctrine. Yesnowitz, Jamie C.; Jones, Chuck; Dobson, Duane W.; Magee, Lori A.; Morgan, Thomas C.; Sutton, Gile Feb 1, 2009 1840
How it all panned out. Brief article Jan 1, 2009 138
Taxing the financial income of multinational enterprises by employing a hybrid formulary and arm's length allocation method. Benshalom, Ilan Jan 1, 2009 20639
Tax defiers and the tax gap: stopping "frivolous squared" before it spreads. Hochman, Nathan J. Jan 1, 2009 6852
IRS issues guidance on Sec. 382 for corporations in the capital purchase program. Levy, Marc D. Jan 1, 2009 611
IRS provides guidance on pre-ownership change capital contributions. Cook, Mark G. Dec 1, 2008 648
Continued trend toward state related-party expense addback. Sakurai, Edward Dec 1, 2008 1110
Tax treatment of rebates may be clearing up: here's how to manage these payments' tax recognition. Maples, Larry Oct 1, 2008 2482
Full charge on alternators. Schnee, Edward J. Sep 1, 2008 448
What's in their wallet? Weinstein, Gerald P. Sep 1, 2008 525
Tax court denies an impermissible accounting method change. Seelmeyer, Ann; Powers, Kevin Sep 1, 2008 1187
See. 199 final Regs. on TIPRA amendments and more. Borrack, Mathew M.; Vance, Scott W. Jun 1, 2008 1181
VFJ Ventures, Inc. v. Surtees permissibility of Alabama's add-back statute: on April 29, 2008, Tax Executives Institute filed a brief amicus curae in with the Supreme Court of Alabama in VFJ Ventures, Inc. v. Surtees, relating to the permissibility of Alabama's add-back statute. May 1, 2008 4075
Assumption of liabilities in taxable asset and Sec. 338(h)(10) acquisitions. Gruidl, Nick Apr 1, 2008 1210
Accounting for bonus compensation under the final corporate estimated tax regs. Hecimovich, Gary L.; Fleming, Brian D. Mar 1, 2008 1414
Substantial risk of forfeiture under Sec. 457(f). Josefowicz, Barbara Feb 1, 2008 882
Uncertainty governs advance trade discounts. Walberg, Glenn Feb 1, 2008 5431
Foreign currency considerations in tax law and policy. Akbari, Sina Jan 1, 2008 17268
Nondeductible versus deductible expenses. Wilson, Mary Sep 1, 2007 1080
Second Circuit rules on deductibility of investment advisor fees incurred by trusts. Kulakoff, David S. Sep 1, 2007 546
Rethinking college savings strategies: opportunities and pitfalls in integrating retirement and college savings. Kobelsky, Kevin; Wilkinson, Brett Table Sep 1, 2007 4211
Proposed regulations on methods to determine taxable income in connection with a cost sharing agreement: Tax Executives Institute, Inc. submitted the following comments to The Internal Revenue Service and the U.S. Department of the Treasury on March 7, 2007. Mar 1, 2007 3682
Income recognition. Schnee, Edward J. Dec 1, 2006 485
Australia: Update--Sport Income Subject to Tax--Commissioner of Taxation v. Stone [2005] HCA 21. Brief article Jul 1, 2006 114

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