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Browse Affiliated corporations topic

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1-69 out of 69 article(s)
Title Author Type Date Words
TEI Comments on Proposed Change to Canada's Foreign Affiliate Reporting Requirements. Sep 1, 2018 2958
Intercompany transactions: current state tax developments. Levin-Epstein, Michael Mar 1, 2015 1751
Winds of TEI advocacy blow north with multiple submissions to Canadian governmental authorities. Nov 1, 2011 1158
Canadian foreign affiliate rules. Nov 1, 2011 3991
IRS issues helpful regs. on the interplay of active trade and hot stock. Sarfo, Kwajo; Gruidl, Nick Apr 1, 2009 1328
Hot stock and the active trade or business regs. Sewall, Arthur W. Jul 1, 2008 1463
Ontario Retail Sales Act: transfer of assets between related corporations and partnership rules: September 20, 2004. Sep 1, 2004 901
Revised Canadian proposals affecting foreign affiliates. Slaats, Sandra Mar 1, 2004 4291
Controlled corporation's sale of warrants to subsidiary was not a bargain sale. Martinelli, Gregory S. Feb 1, 2004 643
New Canadian technical bill affects foreign affiliates. Slaats, Sandra Jan 1, 2003 6794
Foreign corporation's interest subject to withholding under step-transaction doctrine. Goldberg, Michael J. Feb 1, 2002 1211
Supreme court addresses consolidated product liability losses. (Federal Taxation). Propper, Ricky S. Brief Article Jan 1, 2002 612
Related corporate redemptions. (Tax Cases). Schnee, Edward J. Dec 1, 2001 572
Unwanted assets in a stock sale. Recknagel, Lara C. Jul 1, 2000 1178
Mining for nuggets in the IRS APA report. Lewis, Patricia Gimbel May 1, 2000 7449
Defining an affiliated group. Schnee, Edward J. Nov 1, 1999 441
Treatment of contingent liabilities after a sec. 338(g) election. Trachtenberg, Jane I. Nov 1, 1999 301
Purchasing entities can simplify sales and use taxes. Sash, Robert C. Nov 1, 1999 804
Loss on sale to a commonly controlled corporation. Schnee, Edward J. Aug 1, 1999 522
H.R. 2378: confidentiality of advance pricing agreements. Jul 1, 1999 839
Consolidated group ownership of partnership. Garre, Karen T. Jul 1, 1999 1265
Good news in consolidated loss disallowance rules. Friedel, David Jul 1, 1999 1299
Notice 98-38: separate return limitation years. May 1, 1999 2249
Transfer pricing draft information Circular (IC) 87-2R. May 1, 1999 4915
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
Revision of Rev. Proc. 65-17: adjustments required after a section 482 adjustment. Jul 1, 1998 1482
Commonly encountered provisions overridden by Sec. 1502 regs. Yates, Richard F. Jun 1, 1998 409
Application of sec. 1503(d) to separate units of S corporations. Dubert, Carl A. Jul 1, 1997 730
State tax implications of the expanded sec. 338(h)(10) election. Prebut, David S. Jul 1, 1997 1387
Temp. regs. explain sec. 382 and built-in loss rules. Rosen, Robert M. Jul 1, 1997 6699
The new and improved S corporation. Gibson, David S. Jun 1, 1997 3175
Proposed section 368 regulations (remote continuity-of-interest doctrine). (Tax Executive Institute's comments submitted to IRS on April 30, 1997). May 1, 1997 3387
Proposed regulations affect form of funding international operations. Kingsley, William P. May 1, 1997 743
Planning ideas under the new consolidated sec. 382 regulations. Friedel, David Apr 1, 1997 779
Consolidated rules for intercompany transfers of member stock. Nelson, Chris Apr 1, 1997 1148
Intercompany obligation regulations provide a single-entity approach. Fredrickson, Debra Apr 1, 1997 1012
Canadian foreign affiliate rules. Mar 1, 1997 2574
SRLY loss temp. regs. offer significant planning opportunities. Rosen, Robert M. Dec 1, 1996 5379
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
Canada's foreign affiliate rules. Skinner, Jack R. Sep 1, 1996 3197
Dual resident company regulations: the mirror legislation provision. Young, Sophie Brief Article Aug 1, 1996 468
New elections available in wake of final consolidated return regulations. Yates, Richard F. Jun 1, 1996 2319
Determining if taxpayers are related parties. Ellentuck, Albert B. May 1, 1996 1159
Brown Group reversal: circuit court treats partnership as "unrelated" entity under Subpart F. Belanger, Pete Apr 1, 1996 938
Who can file combined state income tax returns? Farris, Lee Sep 1, 1995 604
COD in insolvent member of affiliated group does not affect tax attributes of other members. Price, Richard G. Aug 1, 1995 977
Effective date of proposed consolidated group hedging regulations. Jul 1, 1995 3357
Attribution rules applicable to commercial activities or controlled commercial entities of a foreign government for sec. 163(j) purposes. Sams, Jim Jun 1, 1995 1746
TAM 9452002: redefining "control." (Technical Advice Memorandum) Bloom, Gilbert D. Jun 1, 1995 848
Sec. 338(h)(10) - caveat target! Liquerman, Robert Jun 1, 1995 932
Consolidated groups should consider deconsolidation. Casinelli, Elio Brief Article Apr 1, 1995 255
Sec. 267(a)(3) regs. invalid; Tax Court allows interest deduction in year accrued. Cooper, Michael Mar 1, 1995 813
Tax Court rules out section 267 regulations. Alek, Elizabeth Brief Article Mar 1, 1995 475
Proposed intercompany transaction regulations under section 1502. Mar 1, 1995 4860
More on consolidated returns and the single entity-theory: the new intercompany transaction proposed regs. Gillette, Michele R. Jan 1, 1995 9420
Final consolidated rules provide some relief from trap for the unwary. Rosen, Robert M. Jan 1, 1995 436
State effect of sec. 338(h)(10) election. Curlee, William B. Nov 1, 1994 505
Proposed hedging regulations under Sections 446 and 1221. Nov 1, 1994 1015
Canadian foreign affiliate draft legislation. Nov 1, 1994 3319
AMT credits allocated in a consolidated group. Yelvington, Brenda Aug 1, 1994 1613
Dealing with S termination when an S corporation joins an affiliated group. Ellentuck, Albert B. Aug 1, 1994 737
Avoiding potential disallowance of foreign branch losses. Urse, Michael Jul 1, 1994 908
Proposed investment adjustment regulations: consolidated return regulations "delink" basis adjustments from E & P adjustments. Smith, Darlene A. Feb 1, 1994 6720
Interest stripping regulations create unexpected affiliated groups. Plutte, Kerry L. Jan 1, 1992 352
Affiliated group with insolvent members.... Duvall, Kevin A. Jan 1, 1992 126
... Or bankrupt parent. Meyerer, Thomas H. Jan 1, 1992 182
Comments on temporary regulations under section 1502 relating to intercompany transactions and distributions of property. Sep 1, 1990 2377
Avoiding group interest allocation. Burge, Marianne Mar 1, 1990 435

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