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1-98 out of 98 article(s)
Title Author Type Date Words
Govt may increase yield on tax refund bonds. Oct 22, 2019 377
THE SUBSTANCE OVER FORM DOCTRINE AND THE UP-C. Shobe, Gladriel Dec 22, 2018 10249
Qualified small business stock gets more attractive. Nitti, Tony Nov 1, 2018 12086
Deep Dive on the Tax Cuts and Jobs Act: Changes for Securities Investors. Kess, Sidney Oct 1, 2018 1112
Money Management: Maximizing after-tax returns. Sep 18, 2018 625
CDC to facilitate transfer of book entry securities under Tax Amnesty Scheme. Jun 22, 2018 186
CDC to facilitate transfer of book-entry securities under tax amnesty scheme. Jun 21, 2018 177
Introducing U.S. equity crowdfunding: Potential risks and tax Implications. Camp, Julia; Kuselias, Stephen Jan 1, 2018 3205
Trading virtual currencies. Prieto, Tom Nov 1, 2017 1223
Tax advantages for U.S. traders of securities and commodities relocating to Puerto Rico. Popov, Boris Oct 1, 2014 3761
Hook stock in general. Fairbanks, Greg A. Feb 1, 2014 2239
Current developments for straddle transactions. Borghino, Jeff Feb 1, 2014 2366
Final sec. 336(e) regulations: election for qualified stock dispositions. Mittman, Matthew J. Sep 1, 2013 2715
Buying or selling C corporation stock. Ellentuck, Albert B. Sep 1, 2013 1493
Sec. 336(e) election regulations are issued. Schreiber, Sally P. Jul 1, 2013 702
Qualified small business stock. Nevius, Alistair M. May 1, 2013 613
Deducting S corporation losses to extent of shareholder basis. Ellentuck, Albert B. Apr 1, 2013 1742
IRS allows sec. 338(h)(10) election made during spinoff of selling corporation. Keith, Bryan Feb 1, 2013 1858
Legislator proposes to cut stock transaction tax. Liu, Philip Aug 29, 2012 373
Legislative Yuan proposes to cut securities transaction tax rate to 0.25%. Liu, Philip Brief article May 25, 2012 324
Individual investors will have to pay tax for over NT$3 M. of securities transaction gains. Liu, Philip Apr 13, 2012 319
Gov't may levy securities transaction gains tax via minimum tax burden system. Liu, Philip Brief article Apr 12, 2012 267
Updated guidance on the determination of basis of stock in transferred basis transactions. Pineda, Rina M. Nov 1, 2011 774
Shareholder loan documentation. Wong, Alan Oct 1, 2011 889
A new twist to an on-going debate about securities self-regulation: it's time to end FINRA's federal income tax exemption. Orenbach, Kenneth B. Jun 22, 2011 7331
Capital gain exclusion on small business stock. Smith, Patrick J.; Hechinger, Francois; Nuckolls, John M. May 1, 2011 1828
Case study: capitalizing a corporation with loans from shareholders. Ellentuck, Albert B. May 1, 2011 1383
Sale versus loan: a current development in tax ownership? Borghino, Jeff Feb 1, 2011 1929
MOF and FSC nix proposal raising securities transaction tax. Liu, Philip Dec 14, 2010 341
Stock "loans" ruled sales. Schnee, Edward J. Nov 1, 2010 1086
Sand in the gears: the case for a tax on financial speculation. Weissman, Robert Jun 1, 2010 1352
Worthless stock losses from liquidations and related issues in consolidation. White, Matthew K.; Wilder, Michael J.; Blair-Stanek, Andrew Mar 22, 2010 10482
Tax the rich! Baker, Dean Sep 22, 2009 877
Capital contributions increase stock, not loan basis. Reichert, Charles J. Apr 1, 2009 710
IRS unveils updated publication on Securities Guidelines. Brief article Mar 1, 2008 97
Second Circuit rules on deductibility of investment advisor fees incurred by trusts. Kulakoff, David S. Sep 1, 2007 546
Federal income tax and guaranteed VA withdrawals: what to know. Mckeever, Joseph F. Sep 25, 2006 1096
Basis of shares received in a reorganization. Clifton, Diane May 1, 2006 1024
Tax planning for small business stock. Morrisset, John W. Nov 1, 2004 1445
Security issues tax IRS system administrators. Piazza, Peter Apr 1, 2004 484
COURT RULES ON TAXING INCREASE IN VALUE AND FREEDOM OF ESTABLISHMENT. Mar 13, 2004 318
Goodbye stock options, hello common stock: companies are returning to the tried-and true grant of common stock. Yahiro, Robert A. Jan 1, 2004 1954
Variable prepaid forward transactions not considered sales. Callender, Jeff; Kaplan, Steven Dec 1, 2003 2169
Prop. Regs. bar use of basis shifting to create artificial losses. Kautter, David J. Jan 1, 2003 809
Planning for active trader status and mark-to-market rules in a volatile market. Doyle, Robert K. Oct 1, 2001 1756
Final regs. under secs. 338 and 1060 reflect significant changes. Zarzar, Robert Jul 1, 2001 1018
Funding purchase of stock from deceased shareholder's estate or heirs with insurance. Ellentuck, Albert B. May 1, 2001 1255
Tax Implications Stall Partnership Stock Gifts. ROSENBERG, BRIDGET Brief Article Jan 1, 2001 1064
New five-year capital gain rates. Koppel, Michael D. Dec 1, 2000 541
Securities trader reporting requirements. Pudner, Thomas Rolfe Oct 1, 2000 7549
Constructive sales treatment for appreciated financial positions. Palley, Jeffrey Jun 1, 2000 1554
Applying the rules governing distributions of marketable securities. Ellentuck, Albert B. Jun 1, 2000 1194
New IRS guidelines clarify mark-to-market rules. Schmeltz, Jonathan Feb 1, 2000 580
Taxing employer securities. Lynch, Michael Brief Article Jul 1, 1998 305
Timing of worthless security deductions. Lev, Jacquelyn Fitzgerald Dec 1, 1996 500
Final regulations define publicly traded status for partnerships. Carman, William T. Nov 1, 1996 1001
Form 3565 filing requirement. Hudson, Boyd D. Brief Article Oct 1, 1996 391
Distributions of marketable securities from partnerships. Gorrin, Eugene Apr 1, 1996 4073
Sec. 721(b): contributions to investment partnerships. McCreary, D. Lee Aug 1, 1995 831
KSE criticises tax on bonus shares. Jun 1, 1995 722
Private foundations: down but not out. Robbins, Andrew J. May 1, 1995 737
Proposed contingent debt regulations. Banks, Jim Apr 1, 1995 934
Ordinary treatment now available for hedging transactions. Swift, Kenton D. Mar 1, 1995 6824
OID deferral opportunities. Alligood, Jeffrey E. Sep 1, 1994 1422
Stock, bond and mutual fund ownership tax problems. Talbott, John C. Sep 1, 1994 1118
Basis of tax-exempt bonds. Lynch, James M. Sep 1, 1994 896
IRS clarifies tax consequences of bankruptcy. Willens, Robert Aug 1, 1994 465
The IRS closes another tax loophole. Willens, Robert Brief Article Jul 1, 1994 422
Final OID regulations provide guidance on debt instruments. Turnage, R. Jeff Jul 1, 1994 1138
Cash method taxpayer must realize gain/loss on sale of stock in year of trade. Andrews, Jim Jul 1, 1994 572
Translating your ESOP abroad. Reid, David E. Jul 1, 1994 2215
1994 Letter Ruling revokes a 1981 Letter Ruling. Lombardo, Mario E. Jun 1, 1994 752
New 50% exclusion for gain from QSB stock. Clifton, S. Diane May 1, 1994 818
Contributions of stock to private foundations. Gardner, John H. Brief Article Apr 1, 1994 284
Ownership changes under the new Sec. 382 segregation rules. Layne, Scott Feb 1, 1994 1796
Mark-to-market should not apply to small banks. Wheeler, Charles W. Brief Article Jan 1, 1994 370
The tax advantages of refunding debt by calling, repurchasing, and putting. Brick, Ivan E.; Palmon, Oded Dec 22, 1993 7669
Evaluating investment options involving tax-exempt income. Ellentuck, Albert B. Oct 1, 1993 708
Exempt bond 'private use' rules updated. Dillon, Randy Jun 1, 1993 720
Government finally tells taxpayers that they can't bump and strip. Rainey, Steve Jun 1, 1993 1367
Closed-end fund tender offers escape adverse tax consequences. Abrams, William Brief Article Jan 1, 1993 264
Bifurcation rules revisited. Brief Article Dec 1, 1992 379
Proposed section 338 consistency regulations. Nov 1, 1992 5101
One class of stock requirement: final regulations. Pusker, Henri K. Oct 1, 1992 4976
Tax-exempt bonds - questions and answers on arbitrage rebate. Gardner, John C. Apr 1, 1992 1457
Proposed section 367 regulations. Mar 1, 1992 4210
Single class of stock regulations raise excess compensation concerns. Bettin, John R. Dec 1, 1991 732
Restricted property and section 83(b) elections. Fiore, Nicholas J. Nov 1, 1991 720
Loss disallowance sale of subsidiary stock. Baumgarten, Philip A.; Rappaport, Bernard Column Nov 1, 1991 2100
Redeeming corporate stock to take advantage of 1991's lower rates. Serrett, Randall K.; Horvitz, Jerome S. Oct 1, 1991 3092
The effect of the 1986 tax law changes on the January performance of losers. Miller, Edward; Hill, John; Lajaunie, John; Sundar, Cuddalore Sep 22, 1991 1603
Advising clients on municipal bonds. Sharp, Andrew D. Sep 1, 1991 1423
Installment/lump-sum benefits election. Brief Article Sep 1, 1991 436
The use of "boot" in B-type reorganizations. Knight, Lee G. Nov 1, 1990 6292
IRS rules on auction-rate preferred stock. Jun 1, 1990 301
Comments on final regulations under Section 355 relating to corporate separations. Freischlag, Paul H. Sep 1, 1989 3412
Are tax consequences similar for debt-financed portfolio stock and debt-financed tax-exempt bonds? Brickman, Deborah Jul 1, 1989 2698
"What's Wrong With Wall Street?" Short-Term Gain and the Absentee Shareholder. Rothchild, John Book Review Jul 1, 1988 2436

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