| 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 |
