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1-96 out of 96 article(s)
Title Author Type Date Words
FROM SWITZERLAND WITH LOVE: SURREY'S PAPERS AND THE ORIGINAL INTENT(S) OF SUBPART-F. Fishbien, Nir Sep 22, 2018 26243
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
Sec. 1059: adjusting more than basis. Cotter, Matthew Jul 1, 2014 970
Qsub election does not create an item of income. Friske, Karyn Bybee; Pulliam, Darlene May 1, 2014 995
Captive insurance arrangement survives Tax Court scrutiny. Puckett, Mark D.; Pearson, Clint May 1, 2014 1525
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
Subsidiaries' advance agreements are equity instruments. Kreissl, Laura Jean; Pulliam, Darlene Jan 1, 2013 733
Another look through the worthless stock deduction: section 165(g)(3) as applied to foreign subsidiaries. Paul, Deborah L. Sep 22, 2012 7433
Case study: operating a QSub. Ellentuck, Albert B. Aug 1, 2012 2139
Potential pitfall associated with reorganizations involving Chinese subsidiaries. Ji, Frank Apr 1, 2012 934
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
Taxing intellectual property transfers. Smith, Annette B. Jul 1, 2011 1256
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
C corporations as S corporation subsidiaries. Ellentuck, Albert B. Jan 1, 2010 1356
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
New expatriation tax rules enacted. Sherr, Eileen Reichenberg Aug 1, 2008 557
IRS issues final "Killer B" regs. Nevius, Alistair M. Aug 1, 2008 353
Final regs. on consolidated group liquidations. Schwartzman, Randy A.; Anderson, Kevin D. May 1, 2008 1620
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
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
Parent's president and chairman not liable for subsidiary's payroll tax. O'Driscoll, David Sep 1, 2004 885
Illinois' "wheel of unity" doctrine. Margner, L. James May 1, 2004 715
QSub checklist. Jan 1, 2004 2905
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
Massachusetts Supreme Court decides for Sherwin-Williams. (Financial News). Jan 1, 2003 320
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
"Check-the-box" and QSub guidance provide structuring opportunities. Packard, Pamela May 1, 2002 781
NOL CLARIFICATIONS: SRLY AND CEILINGS. Proper, Ricky S. Jun 1, 2001 687
Swap recharacterized for lack of business purpose. Ciesar, William W. Nov 1, 2000 632
Final Qsub regs. Schwartzman, Randy A. May 1, 2000 3419
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
QSSS prop. regs. Schwartzman, Randy Feb 1, 1999 900
When the "good old days" really were the good old days. Meehan, Thomas J. Jun 1, 1998 1679
Deducting your loss on winding up a purchased subsidiary: a lost cause? Rainey, Steven K. Jan 1, 1998 7132
Short tax year depreciation and subsidiaries. Campbell, Geoffrey W. Oct 1, 1997 586
Sourcing of losses on foreign subsidiary stock sales. Goodman, Mark E. Sep 1, 1997 1154
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
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
Avoiding parent-subsidiary controlled group status. Ellentuck, Albert B. Sep 1, 1996 1286
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
U.S. subsidiaries are paying more taxes. Brief Article Jan 1, 1996 394
Captive insurance arrangements limited, not eliminated. Owens, Kevin Jan 1, 1996 731
Now what? Collateral consequences of transfer pricing adjustments. Lewis, Patricia Gimbel Jul 1, 1995 4809
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
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
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
Other properties received in a stock spinoff. Bresciani, Mary Ellen Mar 1, 1994 473
How to avoid UBIT from a controlled subsidiary. Boyce, Marc Brief Article Feb 1, 1994 146
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
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
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
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
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
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
Subsidiary distributions prior to sale - dividends or sales proceeds? Bulzacchelli, Paul F. Oct 1, 1989 2829

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