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Browse Debt financing (Corporations) topic

Taxation subtopic

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1-24 out of 24 article(s)
Title Author Type Date Words
Allocating LLC recourse debts. Ellentuck, Albert B. Jun 1, 2018 2359
TEI Submits Comments to the IRS in Response to Notice 2017-36 on the Final Documentation Regulations Under Section 385. Mar 1, 2018 2515
Tax compliance after M&As: Elections, carryovers, and debt offer plenty of issues to track following either a stock or an asset deal. Wilcox, Justin N.; LaSaracina, Lisa J. Dec 1, 2017 2558
S corp. basis and why it's important. Kinkaid, Amy I. Dec 1, 2017 760
Debt and proving basis in flowthrough entities. Heroux, Mark S.; Walsh, Colin J. Oct 1, 2013 1494
Final actively traded debt regulations: implications for debt modifications and exchanges. Pomierski, William R.; Ekeberg, Jeffrey K. Feb 1, 2013 5044
LB&I instructs on insurance companies' partial worthlessness deductions under sec. 166(a)(2). Garlock, David C.; Jimenez, Julio; Stecker, J. Howard Jan 1, 2013 1392
S corporation shareholder basis from bona fide indebtedness. Nevius, Alistair M. Sep 1, 2012 484
Intercompany debt in a deemed asset sale election. Anderson, Kevin D. May 1, 2012 2458
Insolvent foreign subsidiaries. Cummings, Jasper L., Jr. Jan 1, 2012 12059
Avoiding S corporation debt obligations that are a second class of stock. Ellentuck, Albert B. Aug 1, 2009 1554
Final Sec. 1367 Regs. address open account debt between S Corps. and their shareholders. MacDonough, Laura Jan 1, 2009 1096
Basis of debt obligations in certain transactions. Michalowski, John Jul 1, 2006 763
Dividends-received deduction from portfolio stock. Schnee, Edward J. Apr 1, 2006 569
Potential tax pitfalls in debt capitalization. Pellervo, Patricia W. Jul 1, 2005 1720
Application of corporate interest limits to partnership debt. Ciszczon, Brian Jul 1, 2005 1087
Repayments of business debt after business ceases. Norman, John M. Sep 1, 2004 3335
Debt issued with warrants. Nov 1, 2003 1778
Consolidated Sec. 108(b) attribute reduction--post-United Dominion. Smith, Annette B. Jul 1, 2002 1761
S shareholders cannot increase bases using corporate debt. Kautter, David J. Jan 1, 2002 557
No federal income tax consequences for release of co-obligor on debt instrument. Sair, Edward A. Mar 1, 2001 766
Proposed regulations on debt modifications - are grandfathered earnings stripping obligations in jeopardy? Burke, Michael S. Jun 1, 1993 771
Revisiting "Avoiding Shareholder Gain When Reduced-Basis Loan Is Repaid." (response to The Tax Advisor, p. 322, May 1992) Kessler, Bertram E. Aug 1, 1992 650
Restructuring the troubled company: the tax on profligacy. Willens, Robert Mar 1, 1991 3769

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