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Title Author Type Date Words
Disposing of passive activities. Ellentuck, Albert B. Apr 1, 2017 2453
Ordinary loss deductions under sec. 165(g)(3) in the S corp. context. D'Avico, T. Christopher; Decker, Ed Apr 1, 2017 1713
Failure to use S corporation correctly results in self-employment tax. Beavers, James A. Mar 1, 2017 1374
Changes to the BIG recognition period of sec. 1374(d)(7). Putnam, Jim May 1, 2016 1092
Using Excel in the classroom: performing a multilevel tax analysis of an S corporation conversion. Nellen, Annette; Evans, Allison; Brink, William; Lee, Lorraine; Hennig, Cherie May 1, 2016 2790
Calculating basis in debt. Ellentuck, Albert B. Dec 1, 2015 1648
Converting from C to S corp. may be costlier than you think: where gifting or bequeathal is contemplated, higher gift and estate tax could be the result. Sellers, Keith; Tripp, John C. Nov 1, 2015 2920
Sterling Plan yields tarnished tax results. Beavers, James A. Sep 1, 2015 2122
UBTI reporting requirements for partnerships and S corporations. Whitehair, Andrew L.; Venables, Robert Aug 1, 2015 3067
Sec. 4980D excise tax relief is available for certain small employers: IRS gives limited transition relief for employer payment plans and 2% S corporation shareholder arrangements. Schreiber, Sally P. Apr 1, 2015 423
IRS clarifies that a former QSub cannot prorate post-termination items of income or loss. Keith, Bryan Feb 1, 2015 593
The transfer loss property between an S corporation and its shareholder. Schnee, Edward J.; Seago, W. Eugene Jan 1, 2015 4896
Qsub election does not create an item of income. Friske, Karyn Bybee; Pulliam, Darlene May 1, 2014 995
Impact of sec. 1411 on S corporations and their shareholders. Sand, Becki; Decker, Ed Apr 1, 2014 2363
Final regs. allow sec. 336(e) elections for S corps. Nevius, Alistair M. Mar 1, 2014 538
Maintaining single taxation: sec. 336(e) and S corporations. Schnee, Edward J.; Seago, W. Eugene Mar 1, 2014 7872
Late S corp. return not an income disclosure despite reference in stockholder's form 1040. Richard, Fultz; Liu, Lindsay Jan 1, 2014 887
Determining the taxability of S corporation distributions. Nitti, Tony Jan 1, 2014 4848
Six-year statute of limitation for substantial omissions of income. Davidson, Andrew Dec 1, 2013 609
The new five-year built-in gain recognition period. Hesse, Christopher W. Dec 1, 2013 3424
Electing S corporation status for a limited liability company. Ellentuck, Albert B. Dec 1, 2013 1535
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 3367
Debt and proving basis in flowthrough entities. Heroux, Mark S.; Walsh, Colin J. Oct 1, 2013 1494
Sec. 179 deduction limitation applied to S corps. in a controlled group. Schonig, Michael Oct 1, 2013 987
Current developments in S Corporations. Karlinsky, Stewart; Burton, Hughlene A. Oct 1, 2013 6694
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
Understanding the tax consequences of S corporation redemptions to a shareholder. Ellentuck, Albert B. Aug 1, 2013 2061
QSub status is not property of bankruptcy estate. Beavers, James A. Aug 1, 2013 1285
LIFO inventory considerations when making a C-to-S conversion. Sohre, Darrin; Sehman, Tom; Martin, Jim Jul 1, 2013 1121
The 3.8% Medicare tax proposed regulations: guidance or more questions? Chambers, Valrie Apr 1, 2013 1159
Deducting S corporation losses to extent of shareholder basis. Ellentuck, Albert B. Apr 1, 2013 1742
IRS not allowed to reclassify passive activity income. Beavers, James A. Feb 1, 2013 1479
No extended assessment period for innocent S shareholder. Meade, Janet A. Dec 1, 2012 939
Handling an inadvertent termination. Nevius, Alistair M. Oct 1, 2012 530
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
Proposed Regs. on basis for S corporation shareholders from bona fide indebtedness. Sep 1, 2012 447
Shifting receivables between S corps. increases basis. Reichert, Charles J. Sep 1, 2012 523
S corporation shareholder basis from bona fide indebtedness. Nevius, Alistair M. Sep 1, 2012 484
Santa Clara Valley Housing Group: an S corporation abusive tax shelter. Orbach, Kenneth N. Sep 1, 2012 4506
Reporting life insurance transactions by S corporations. Chandler, Peter L. Aug 1, 2012 1936
Contributions increase shareholders' S corporation basis. Beavers, James A. Aug 1, 2012 754
Waitress's lottery win shared with family ruled taxable gift. Kreissl, Laura Jean; Pulliam, Darlene Jul 1, 2012 745
Reasonable salary for S corporation owners. Johnson, Debra M. May 1, 2012 699
Partially taxable asset acquisitions from S corporations. Gruidl, Nick Apr 1, 2012 1548
Obtaining a waiver of an invalid S election. Ellentuck, Albert B. Apr 1, 2012 1858
Built-in gains tax issues. Nevius, Alistair M. Mar 1, 2012 532
The S corporation built gains tax: commonly encountered issues. Anderson, Kevin D. Mar 1, 2012 3944
The basics of S Corporation stock basis: avoid problems in calculating and tracking shareholders' basis. Menden, Meredith A. Jan 1, 2012 2172
Case study: providing fringe benefits to S corporation employees. Ellentuck, Albert B. Dec 1, 2011 1159
Current developments in S corporations. Burton, Hughlene A.; Karlinsky, Stewart S. Nov 1, 2011 7428
QSSTs and ESBTs: no longer mutually exclusive. Wong, Alan Oct 1, 2011 974
Current developments in S corporations. Karlinsky, Stewart S.; Burton, Hughlene A. Oct 1, 2011 6323
S corporation shareholder compensation: how much is enough? Nitti, Tony Aug 1, 2011 4694
Case study: changing level of participation in an S corporation for Tax Planning purposes. Ellentuck, Albert B. Aug 1, 2011 1477
S corporation reasonable compensation. Davis, Glen T., Jr. May 1, 2011 977
Increased opportunities for sec. 338(h)(10) elections. Hesse, Christopher W. Apr 1, 2011 2520
CaseStudy: distributing property to S corporation shareholders. Ellentuck, Albert B. Apr 1, 2011 1426
Multistate tax considerations for S corporations. Lafond, C. Andrew; Schrader, Jeffrey J. Feb 1, 2011 1080
Taking the "sting" out of S Corporations' earnings and profits: taxpayers can elect several methods to avoid a sizable tax bite. Traum, Sydney S. Jan 1, 2011 2308
Elections available to S corporations with significant ownership changes. Marquez, Mark Dec 1, 2010 2074
S Corporations with earnings and profits. Traum, Sydney S. Dec 1, 2010 1852
Increasing passive activity loss deductions with self-charged interest. Ellentuck, Albert B. Dec 1, 2010 1424
Current developments in S corporations. Burton, Hughlene A.; Karlinsky, Stewart S. Nov 1, 2010 8700
Current developments in S corporations. Karlinsky, Stewart S.; Burton, Hughlene A. Oct 1, 2010 4856
QSubs included in definition of S Corp. for purposes of Sec. 291(a)(3). O'Connell, Frank J., Jr. Sep 1, 2010 1300
S corporations: facing the 15% sunset. Rowe, Daniel Aug 1, 2010 2309
Planning to escape the S corporation built-in gains tax in 2010. Ellentuck, Albert B. Aug 1, 2010 1515
Sec. 465 traps for the unsuspecting S corporation shareholder. Taub, Lewis Jul 1, 2010 4017
QSub bank's tax-exempt bond expense deductible. Schnee, Edward J. Jun 1, 2010 589
The story of basis. Sullivan, Jeanne Jun 1, 2010 4886
Acquiring basis in S Corp shareholder loans. Nevius, Alistair M. Apr 1, 2010 496
Choice of entity: benefits of a partnership. Klahsen, Rick Apr 1, 2010 1516
S corp. shareholder basis for circular or certain back-to-back loans. Klahsen, Rick Apr 1, 2010 1126
S corporation basis reductions for nondeductible expenses. Traum, Sydney S. Apr 1, 2010 1371
Consequences of S corporation termination in a reorganization. Ellentuck, Albert B. Apr 1, 2010 1046
Regs finalized on S corp COD exclusion. Feb 1, 2010 410
Roth IRA an ineligible S Corp shareholder. Schnee, Edward J. Jan 1, 2010 455
Regulations: final Regs. issued on S Corp. DOI income exclusion and tax attributes. Nevius, Alistair M. Jan 1, 2010 772
C corporations as S corporation subsidiaries. Ellentuck, Albert B. Jan 1, 2010 1356
Recognizing when an S corporation has accumulated earnings and profits. Ellentuck, Albert B. Dec 1, 2009 1397
Salaries a big offset. Navani, Vinay S. Nov 1, 2009 691
Current developments in S corporations. Burton, Hughlene A.; Karlinsky, Stewart S. Nov 1, 2009 8865
Current developments in S corporations. Karlinsky, Stewart S.; Burton, Hughlene A. Oct 1, 2009 5557
Creative ways of achieving grantor trust status. Day, Sally E. Sep 1, 2009 2259
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
Recent amendment to sec. 1374 provides limited opportunity for S corps. Harris, Deanna Walton; Kugler, Paul F. Jun 1, 2009 2731
Looking through the QSub election. Matejcak, Peter R. May 1, 2009 557
Economic outlay revisited. Porcaro, Greg; Burton, Hughlene A. May 1, 2009 5244
Capital contributions increase stock, not loan basis. Reichert, Charles J. Apr 1, 2009 710
Distressed S corporations: tax issues involved in restructuring. Karlinsky, Stewart S.; Province, R. Chris Apr 1, 2009 1920
S corporation tax year rules. Ellentuck, Albert B. Apr 1, 2009 1252
IRS issues guidance on Sec. 382 for corporations in the capital purchase program. Levy, Marc D. Jan 1, 2009 611
Final Sec. 1367 Regs. address open account debt between S Corps. and their shareholders. MacDonough, Laura Jan 1, 2009 1096
Allocating passthrough items to S corporation shareholders. Ellentuck, Albert B. Dec 1, 2008 1205
Current developments in S corporations. Burton, Hughlene A.; Karlinsky, Stewart S. Nov 1, 2008 8511
Guidance on S corporation life insurance premiums raises questions. Walsh, Kevin J. Nov 1, 2008 955
S corporation planning opportunities: more than meets the eye? Rinn, Andrew Oct 6, 2008 1320
S corporation shareholder loans: a cautionary tale. Jacobs, Harriet Oct 1, 2008 872
S corporation sale of assets followed by a liquidation. Wienclaw, James J. Oct 1, 2008 1639
Current developments in S corporations. Karlinsky, Stewart S.; Burton, Hughlene A. Oct 1, 2008 5861
S corporations. Aug 1, 2008 1721
F reorg. of an S Corp. may require a new EIN. Ley, Olivia; Haksar, Jayant Jul 1, 2008 975
Traps for the unwary: rollovers and the Sec. 338 election. Hoffenberg, Mark; Yeadon, Alexandra Jun 1, 2008 1611
Compensation issues for self-employed S corp. owners. Hwang, Angela L.J.; McGorey, Rosemary May 1, 2008 1842
IRS offers opportunity for 2% shareholders of S corp. Kegerreis, Angela May 1, 2008 585
Contested buyout doesn't bar gain. Thomas, Bob; Pulliam, Darlene May 1, 2008 444
A healthy deduction for 2% shareholders. Nevius, Alistair M. May 1, 2008 643
Understanding the tax consequences of liquidation to an S shareholder. Ellentuck, Albert B. Apr 1, 2008 2416
S Corporations' charitable contributions of appreciated property and shareholders' adjusted basis in S stock. Karlinsky, Stewart S.; Brown, Steven J. Mar 1, 2008 784
IRS simplifies late filing relief. Nevius, Alistair M. Jan 1, 2008 576
S corporation update: the business entity continues to grow in popularity but requires attention to its P's and Q's. Godfrey, Howard Apr 1, 2007 2538
Personal loan guarantee not basis. Reichert, Charles J. Mar 1, 2007 625
Current developments. Wright, Kathleen J.D. Nov 1, 2006 4733
When payments to an S corporation don't create basis. Brown, Michael H. Nov 1, 2006 410
Interest on overpayments by S corporations. Metrejean, Cheryl T. Nov 1, 2006 636
Health insurance for S corp. shareholders. Ziegler, Raymond J. Oct 1, 2006 510
S corporations and rental income: avoiding tax penalties and other risks. Barnett, Robert S. Oct 1, 2006 1272
Taking advantage of a corporation's early losses by electing S status. Ellentuck, Albert B. Aug 1, 2006 1013
Advances to S corporations. Schnee, Edward J. Mar 1, 2006 561
Deducting S corporation losses. Nash, Claire Y. Mar 1, 2006 745
Taxation. Patterson, Margaret K. Jan 1, 2006 1106
Comparing an S stock sale to an asset sale. Ellentuck, Albert B. Dec 1, 2005 698
S corp. salary limits. Hawn, Sherry B. Nov 1, 2005 822
Current developments (Part II: this two-part article discusses recent legislation, cases, rulings, regulations and other developments in the S corporation area. Part II focuses on operational issues, including built-in gains, loss limits, Social Security, bankruptcy and reorganizations.). Karlinsky, Stewart S. Nov 1, 2005 4259
Recent reform and simplifications for S corporations. Landau, Zev Nov 1, 2005 4504
Reasonable compensation and SE taxes. Hritz, Steven R. Oct 1, 2005 973
Current developments. Karlinsky, Stewart S. Oct 1, 2005 5736
ESBTs: perhaps more advantages than disadvantages. Day, Sally E. Sep 1, 2005 1640
Applying the estate freeze special valuation rules to S corporations. Ellentuck, Albert B. Aug 1, 2005 874
Does bankruptcy terminate S corp status? Reichert, Charles J. Apr 1, 2005 626
S status survives bankruptcy. O'Driscoll, David Jan 1, 2005 757
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
Avoid the tax trap when repaying shareholder loans: careful planning can shield recognition of gain on loan repayment. Howell, Brian K. Nov 1, 2004 1488
Current developments. Burton, Hughlene A. Oct 1, 2004 4322
ESOPs and S Corporations. Aug 1, 2004 1941
Shareholder guarantee to S corporation creditors doesn't increase basis. Nash, Claire Y. Aug 1, 2004 820
S shareholder loan basis. Schwartzman, Randy May 1, 2004 943
Renewed focus on S Corp. officer compensation. May 1, 2004 1791
S Corp. can deduct cost of private jet use. Seguin, Philip Apr 1, 2004 941
SESOP may repurchase stock distributed in IRA rollover. O'Driscoll, David Apr 1, 2004 344
Different redemption rights did not create second class of stock. Gould, Michael R. Feb 1, 2004 609
Certain partners and S corp. shareholders can spread income from short tax year. Herndon, Diane Jan 1, 2004 906
Failure to satisfy all-events test denies S corp. deductions. Buchbinder, Elizabeth Jan 1, 2004 971
QSub checklist. Jan 1, 2004 2905
Avoiding the 25% passive gross receipts problem by using a stock redemption to remove excess investments. Ellentuck, Albert B. Dec 1, 2003 1237
Tax year change relief: new election allows four-year spread for bunched income. Josephs, Stuart R. Dec 1, 2003 943
The LLC envelope. Evans, F. Owen, III; Hyland, William J., Jr. Dec 1, 2003 4333
Bankruptcy and S corporation pass-through. Schnee, Edward J. Nov 1, 2003 646
Current developments, part II. Burton, Hughlene A. Nov 1, 2003 4240
What is reasonable compensation? Beck, Allen M. Oct 1, 2003 592
Current developments. Burton, Hughlene Oct 1, 2003 3136
Pass-through entities' tax payments for nonresident owners: ensuring that nonresidents pay their share. Laffie, Lesli S. Oct 1, 2003 412
Abusive SESOPs. Laffie, Lesli S. Sep 1, 2003 306
Plan distributions from SESOPs. O'Connell, Frank J., Jr. Sep 1, 2003 439
Avoiding S corporation tax on investment income. O'Connell, Frank J., Jr. Sep 1, 2003 726
S corporation elections guide. Orbach, Kenneth N. Sep 1, 2003 2107
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
S corporation's treatment of employee-shareholder fringe benefits. Ellentuck, Albert B. May 1, 2003 763
ESOP ownership of S corporations: good use or bad abuse? . Lerman, Jerry L. Apr 1, 2003 768
Massachusetts uses LLP structure to avoid MBT problems. (State & Local Taxes). Lerman, Jerry L. Apr 1, 2003 718
Trust's payments to S corporation for personal services not act of self-dealing. Kautter, David J. Jan 1, 2003 404
The influence of tax and nontax factors on banks' choice of organizational form. Hodder, Leslie; McAnally, Mary Lea; Weaver, Connie D. Jan 1, 2003 15856
Incorrectly deducted S losses affect basis computation. Courtney, Marietta Dec 1, 2002 368
IRS approves use of S corporation suspended losses in reorganization. Romanelli, Russell L. Nov 1, 2002 617
Employee-owner compensation in C and S corporations. Beck, Allen M. Oct 1, 2002 644
Current developments. Burton, Hughlene Oct 1, 2002 2526
Partnerships, LLCs, LLPs, and S corporations. Altieri, Mark P.; Cenker, William J. Oct 1, 2002 4583
S corporation conversion doesn't trigger LIFO recapture. Friske, Karyn Bybee Sep 1, 2002 722
New ESBT rules receive mixed reviews. Holets, David J. Sep 1, 2002 1294
Recapture of LIFO reserve. Schuth, Michael R. Sep 1, 2002 896
S corporation suspended losses allowed against C corporation basis following merger.. Miller, Louis J. Sep 1, 2002 954
Applying for a fiscal year under Sec. 444 when an S election is made. Ellentuck, Albert B. Aug 1, 2002 1140
"Check-the-box" and QSub guidance provide structuring opportunities. Packard, Pamela May 1, 2002 781
Structuring debt basis in an S corporation. Packard, Pamela May 1, 2002 983
PALs carried forward from C to S Corporation. Lerman, Jerry L. Apr 1, 2002 399
Sec. 338(h)(10) checklist. Hyman, Marc A. Mar 1, 2002 9326
Questions to the tax desk. Brief Article Feb 1, 2002 441
S shareholder loans: potential tax trap. Goldberg, Michael J. Feb 1, 2002 1230
An analysis of the St. Charles decision. (A Victory for the Taxpayer). Colburn, Steven C. Feb 1, 2002 3862
S shareholders cannot increase bases using corporate debt. Kautter, David J. Jan 1, 2002 557
Computing capital gains on sales of partnership and S corp. interests. Tillinger, Janet W. Jan 1, 2002 7867
IRS wins two cases reclassifying S distribution as wages. (S Corporations). Koppel, Michael D. Dec 1, 2001 791
Tax Court invokes economic-outlay analysis for S loans. (S Corporations). Ciesar, William W. Nov 1, 2001 264
IRA rollovers of S Stock. O'Connell, Frank J., Jr. Sep 1, 2001 777
S corporation can deduct suspended PALs incurred while a C corporation. Bakale, Anthony Aug 1, 2001 1278
Entity selection revisited: will Gitlitz provide continuing vitality for S corporations? Behrenfeld, Craig E. Jun 1, 2001 3092
Limited partnership and LLC can be shareholders of S Corp. Metrejean, Cheryl T. May 1, 2001 554
Thinking above and below the line for S corporation composite taxes. Packard, Pamela May 1, 2001 745
Deducting suspended losses on disposition of S stock. Ellentuck, Albert B. Apr 1, 2001 1136
Rev. Rul. 2000-43 confirms IRS position denying accrual-basis deduction for S Corporation charitable contributions. Sair, Edward A. Mar 1, 2001 566
Supreme Court allows S basis increase for excluded DOI income. Sair, Edward A. Mar 1, 2001 1625
Aggregate approach to partnership causes S Corporation taxation. Schnee, Edward J. Mar 1, 2001 567
Advances from related corporation give basis to S shareholder. Goldberg, Michael J. Feb 1, 2001 644
S Corporation holding company had to recapture pro rata share of LIFO reserves. Fiore, Nicholas J. Jan 1, 2001 1142
Suspended PALs from C years could be deducted in S election year. Fiore, Nicholas J. Jan 1, 2001 1311
S shareholder's personal guarantee did not allow for increased basis. Fiore, Nicholas J. Jan 1, 2001 809
New COSI rules eased for S Corporations. Koppel, Michael D. Dec 1, 2000 1207
Final regs. clarify passthroughs, distributions and basis adjustments. Harkness, Michael D. Oct 1, 2000 6457
Determination of a profit motive. Lee, Cynthia Bolt Sep 1, 2000 773
Sup. Ct. to decide whether COD income increases basis. Briskin, Robert A. Sep 1, 2000 4524
Effect of installment method on QSubs and other ignored entities. Bakale, Anthony Aug 1, 2000 910
Installment reporting for sales of S Corporation stock with a s. 338(h)(10) election. Polsky, Gregg D. Jul 1, 2000 4164
Minimizing payroll tax costs by electing S status for a former proprietorship. Ellentuck, Albert B. Dec 1, 1999 1111
saving tax dollars. Zall, Milton Nov 1, 1999 2352
Business planning with Qsubs. Yerian, Alane L. Aug 1, 1999 1159
Much ado about "nothings". Olson, Jennifer L. Jul 1, 1999 6416
Questions to the tax desk. Phillips, Bernie May 1, 1999 738
S corp. cannot deduct cost of leasing entertainment facility. Silvio, Michael S. Apr 1, 1999 1423
QSSSs and state issues. Ewing, Larry Apr 1, 1999 1168
Post-TRA '97 S corps. and ESOPs - an ideal combination. Diamond, Louis H. Jan 1, 1999 3682
S corporation stock basis adjustments. Schnee, Edward J. Oct 1, 1998 448
QSSS prop. regs. offer planning opportunities. McLean, Scot A. Oct 1, 1998 6199
Current developments. Karlinsky, Stewart S. Oct 1, 1998 5450
Fixing late S elections. Fiore, Nicholas Aug 1, 1998 748
Is your S election really late. Loychik, Lisa Aug 1, 1998 644
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
Estate planning with S corporations after 1997 using GRITS, GRATS and GRUTS. Auster, Rolf; Tyler, Michael L.; Cramer, Lowell Jan 1, 1998 3272
The IRS's ability to attack S corporation stock transfers. Altieri, Mark P. Dec 1, 1997 2321
Avoiding taxable distributions when an S corporation does not have AE & P. Ellentuck, Albert B. Dec 1, 1997 791
Current developments - eligibility, elections and terminations; operations; and legislation. Karlinsky, Stewart S. Oct 1, 1997 5965
Disposition of stock by a QSST. Panoutsos, Louis A. Sep 1, 1997 858
Subchapter S and COD income: a taxpayer victory. Orbach, Kenneth N. Sep 1, 1997 1270
Financial institutions electing S status face unresolved issues. Thornton, David A. Sep 1, 1997 2359
New questions spring from the application of ESBT provisions. Kolk, Michael Aug 1, 1997 1140
SBJPA change to IRD items for decedents holding S stock. Sattler, Jay M. Aug 1, 1997 1292
Application of sec. 1503(d) to separate units of S corporations. Dubert, Carl A. Jul 1, 1997 730
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
When can losses be deducted against S corporation basis? Selvia, Jack May 1, 1997 888
Type of entity determines treatment of nonresident owners of N.C. investment activities. Fletcher, Eric S. Brief Article May 1, 1997 283
President's liquidation tax on C to S conversions. Sobol, Horacio E. Brief Article Apr 1, 1997 362
Maximizing the investment interest expense deduction by electing to distribute AE&P before AAA. Ellentuck, Albert B. Apr 1, 1997 609
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
Electing small business trusts. Fiore, Nicholas Jan 1, 1997 712
S corporation tax planning update. Oliver, Joseph R. Jan 1, 1997 2755
Subchapter S corporations gain big under new tax laws. Lear, Jeffrey A. Dec 1, 1996 3540
Sale of S stock generates ordinary income. Botkin, Jeffri Brief Article Dec 1, 1996 339
New planning opportunities for distributions from S corporations. Belkin, Eileen W. Brief Article Dec 1, 1996 422
Canadian tax treatment of U.S. LLC. Williamson, W. Gordon Nov 1, 1996 516
Pitfalls of S corporations making elections under Section 179. Gibson, David S. Nov 1, 1996 1334
QSST regs create trap for the unwary. Hills, Marvin D. Sep 1, 1996 891
Considerations in determining whether to elect S corporation or LLC status. Altieri, Mark P. Sep 1, 1996 6174
Avoiding penalties by making timely estimated tax payments. Ellentuck, Albert B. Aug 1, 1996 1470
Charitable deductions and flowthrough entity basis limitations. Farber, Paul Brief Article Aug 1, 1996 377
Complexities of the sec. 179 deduction. Ben, Edward H. Aug 1, 1996 1337
Negative aspects to using LLCs for operating companies. Monroe, Tracy J. Aug 1, 1996 1328
Did the IRS interpret or rewrite sec. 1374?: final regulations for service organizations. Buffington, George N. Aug 1, 1996 1310
Valuing AAA in S corporation redemptions. D'Anna, Donald B., Jr. Jul 1, 1996 854
Passive activity loss rules to remember for decedents & estates. Conway, Margaret Jul 1, 1996 1454
Final regs. clarify basis and distribution issues, but leave unanswered questions. Duncan, William A. Jun 1, 1996 7717
Final regs. clarify basis and distribution issues, but leave unanswered questions. Duncan, William A. May 1, 1996 7212
Ninth Circuit disallows Keogh deduction based on S income. Sager, Clayton R. Apr 1, 1996 961
Coordination of elections by S shareholders to close the books for allocation purposes. Payne, Jay Brief Article Apr 1, 1996 486
Use of suspended losses due to basis limitations is strictly limited to the shareholder at the time the losses are suspended. Starr, Samuel P. Brief Article Apr 1, 1996 212
Calculating basis in stock and debt of an S corporation under the final regulations. De Rosa, Albert Mar 1, 1996 1841
Are the sec. 1374 final regulations a BIG improvement? Lassar, Sharon S. Mar 1, 1996 8423
Canadian company formed by U.S. S corporation will be considered a partnership. Zink, Bill Feb 1, 1996 642
Surprise built-in gains taxes. Person, Stanley Brief Article Feb 1, 1996 342
Small business tax solutions. Jamison, Robert W. Feb 1, 1996 729
Changing fiscal year-end following termination of S status. Ellentuck, Albert B. Dec 1, 1995 813
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
Estate planning issues when converting an S corporation into an LLC. Etkind, Steven M. Aug 1, 1995 2159
Practical problems of professional corporations electing S status. Bakale, Anthony S. Aug 1, 1995 1341
Distributions to S shareholders held not to be salary. Gendreau, Robert E. Aug 1, 1995 978
Eliminating dividend risk on IRS audit by electing S status. Ellentuck, Albert B. Aug 1, 1995 556
Workload compression proposal poised for legislative journey. Brief Article Aug 1, 1995 531
S corporation built-in gain tax. Wiggam, Marilyn K. Aug 1, 1995 1674
Sec. 338(h)(10) - caveat target! Liquerman, Robert Jun 1, 1995 932
Sec. 108(a)(1) excluded COD income: are "windfall" basis adjustments allowed? Pollack, Sheldon D. May 1, 1995 4127
Tax Court restricts S corporation shareholder's basis for loss deductions. Sager, Clayton R. May 1, 1995 1350
Redemption vs. purchase of S stock. Wright, Carol E. Brief Article May 1, 1995 434
Letter ruling denies step-up basis of S stock through COD income. Josephs, Stuart R. Brief Article May 1, 1995 250
Reasonable cause should be considered to abate 10% penalty for underpaying required deposits by fiscal-year S corporations or partnerships. Bernard, Walter V., Jr. May 1, 1995 1380
Final regulations on treatment of built-in gain on conversion from C to S. Dunn, Bill Apr 1, 1995 666
Deducting suspended losses on disposition of S stock. Ellentuck, Albert B. Apr 1, 1995 750
Spin-off of transaction division of S corporation tax save state sales and use tax. Kempke, Robert E. Mar 1, 1995 620
Stretching the S corporation status: self-employed businesspersons risk IRS' wrath. Watters, Michael P. Jan 1, 1995 2865
Buying an S corporation? Use a 338(h)(10) election. Willens, Robert Brief Article Jan 1, 1995 400
S corporations revisited. Fiore, Nicholas Jan 1, 1995 669
GRATs eligible for grantor trust status. Harman, Gregory A. Jan 1, 1995 457
New revenue procedure on LIFO recapture yields unexpected result. Helmer, David H. Jan 1, 1995 998
Rethinking the S election: disadvantages of S status may outweigh benefits. Yanoshak, John Jan 1, 1995 4921
Meals and lodging exclusion for S shareholders. McPherron, Cecil Dec 1, 1994 615
Income taxes in a multistate environment. Leibtag, Bernard Dec 1, 1994 1589
S shareholder's note payable and note receivable as two separate items. Pease, Joseph V., Jr. Dec 1, 1994 1164
Choosing sides: winning the corporate game. (Revenue Reconciliation Act of 1993)_ Kromer, Thomas R.; Schloemer, Paul G. Nov 1, 1994 4032
QSST reformation not retroactive for tax purposes. Allegretti, Carl S. Nov 1, 1994 828

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