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Browse Interest (Finance) topic

Taxation subtopic

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1-46 out of 46 article(s)
Title Author Type Date Words
THE TAXATION OF CARRIED INTEREST AND ITS EFFECTS UPON CITIES. Ferrone, Joseph Apr 1, 2020 14565
Using the "zero-value" approach for carried interests. Warren, Rebecca Apr 1, 2016 1204
Searching for Diamond in the two-and-twenty rough: the taxation of carried interests. Cochran, William Gray Apr 1, 2014 13797
Final regs. on reporting interest on deposits paid to foreign taxpayers. Nevius, Alistair M. Jul 1, 2012 428
Effective taxation of carried interest: a comprehensive pass-through approach. Sacks, Jason A. Jan 1, 2012 15229
Case study: avoiding the below-market rules on corporation/shareholder loans. Ellentuck, Albert B. Sep 1, 2010 1709
Refund allowed after carryback recapture held entitled to overpayment interest. Urban, Michael A.; Dunn, Greg Jul 1, 2010 1066
Protecting refunds of certain overpaid deficiency interest. Urban, Michael A. Jul 1, 2009 1092
Taxpayer not allowed to defer income on sale of partnership interest. Beavers, James Jul 1, 2009 1501
New transaction of interest identified. Jamouneau, Greg Feb 1, 2009 1548
House passes legislation on carried interests. Brief article Jan 1, 2008 228
Regulations offer flexibility in meeting COI requirement. D'Angelo, Maryann Jul 1, 2006 997
Seventh circuit upholds regulation on interest paid to related foreign persons. O'Driscoll, David Apr 1, 2006 792
IRS liberalizes interest suspension rule. Brief Article Mar 1, 2005 105
Interest capitalization issues under Sec. 263A(f). O'Driscoll, David Mar 1, 2003 1186
Income from SAM loans. Lightbourne, Donovan May 1, 2000 1075
House Ways and Means Committee testimony: interest and penalty provisions of the Internal Revenue Code. Nov 1, 1999 6414
The need for interest netting guidance. Nov 1, 1999 614
Business and tax planning with the portfolio interest exemption. Jordan, Brian K. Jan 1, 1999 3746
Interest paid to a foreign subsidiary of a foreign leasing company involved in commercial lending qualifies as portfolio interest. Renfroe, Diane L. Nov 1, 1998 656
Is interest on taxes always personal? Monroe, Tracy J. Aug 1, 1998 1326
Loan proceeds and passive activity losses. Ellentuck, Albert B. Jun 1, 1998 1105
Interest on deferral of estate taxes. Rhine, David S. Brief Article May 1, 1998 356
New Sec. 163(l) is a major trap for the unwary. (Internal Revenue Code s. 163(l)). Collins, M. James May 1, 1998 588
New interest abatement rules. Brief Article Apr 1, 1998 443
Selected debt cancellation issues. Fredrickson, Debra Apr 1, 1998 850
Beware of hot interest. Esselstrom, Cal Mar 1, 1998 1060
IRS offers refunds for EE bonds. Brief Article Mar 1, 1997 508
Recent letter ruling illustrates employee stock purchase plan complexities. Bosco, Philip R. Brief Article Nov 1, 1996 395
Prejudgment interest on personal injury suit is taxable. Brief Article Apr 1, 1996 279
Giving below-market loans to retirement facilities. Lynch, Michael Brief Article Dec 1, 1995 359
Filing of Form 3115 may be necessary by June 19, 1995 to obtain automatic approval (including audit relief) for changes to comply with final interest capitalization regulations. Conjura, Carol Jun 1, 1995 1562
Sec. 267(a)(3) regs. invalid; Tax Court allows interest deduction in year accrued. Cooper, Michael Mar 1, 1995 813
When is interest on a tax deficiency deductible? Wagenbrenner, Anne Brief Article Dec 1, 1994 239
Treatment of "interest" accrued on nonqualified deferred compensation. Josephs, Stuart R. May 1, 1994 684
Caution: watch out for the earnings stripping provisions. Pruzansky, Mitchell J. Feb 1, 1993 1151
Withholding tax on foreign mortgages. Zink, William J. Feb 1, 1993 681
Deducting interest on a rental refinancing. Duran, Michael W. Feb 1, 1993 709
A crack in the foundation. England, Robert Stowe Cover Story Mar 1, 1992 6293
Advising clients on municipal bonds. Sharp, Andrew D. Sep 1, 1991 1423
Self-charged interest regulations. Imowitz, Mark R.; Taicher, Jaime H.; Goldstein, Larry G.; Borofsky, Jeffrey M. Sep 1, 1991 2521
Interest payment information reporting. Mar 1, 1991 334
Long-term contract simplified marginal impact method for calculating interest under the look-back provision. Leibowitz, Sidney W. Nov 1, 1990 1256
TaxInterest Version 2.1. Product/Service Evaluation May 1, 1990 318
Comments on T.D. 8257 and INTL-304-89: interest allocation - transition rules, March 16, 1990. Mar 1, 1990 608
Investment interest carryovers; the Beyer decision. Torres, Paul D.; Gore, Lee P. Mar 1, 1990 1613

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