Taxes: The Tax Magazine 1998 Susan Kalinka - Abstracts

Title	Subject	Authors
Taxes: The Tax Magazine 1998 Susan Kalinka
Investment company ruling provides small comfort to transferors funding an FLP or FLLC.(family limited partnership, family limited liability company)	Business	Susan Kalinka
Partnership's charitable contribution provides deduction to partners.	Business	Susan Kalinka
President's proposals would affect the use of limited partnerships or LLCs in an estate plan. (limited liability companies)	Business	Susan Kalinka
Proposed regulations coordinate partnership interest transfers under Code secs. 743(b) and 704(c): caveat emptor. (IRS regulations under the IRC)	Business	Susan Kalinka
Proposed regulations eliminate partnership interest transfer distortions but leave unanswered questions. (IRS regulations)	Business	Susan Kalinka
Proposed regulations require careful thought before a partnership checks the box to be classified as a corporation. (IRS regulations)	Business	Susan Kalinka
Proposed regulations would treat S corporation suspended losses as nontransferable.(IRS regulations)	Business	Susan Kalinka
Qualified nonrecourse financing regulations offer guidance but leave unanswered questions. (IRS regulations)	Business	Susan Kalinka
Should an S corporation form a single-member LLC or make a QSSS election? (limited liability company, qualified Subchapter S subsidiary)	Business	Susan Kalinka
Should the gift of a limited partnership interest constitute a future interest?	Business	Susan Kalinka
Transfer of Subchapter S stock to a single-member LLC does not terminate S election. (limited liability corporation)	Business	Susan Kalinka
When will business investigatory expenditures be amortizable start-up costs?	Business	Susan Kalinka

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.