| Business Entities 2003 |
| Title | Subject | Authors |
|---|
| Banks alerted that directors agreements may cause qualifying shares to be a separate class fo stock. | Business | Denham, Katherine Quigley, Harvey, Carol Kulish, Tod, Jim |
| Boca investerings reversed- no non-tax business purpose for partnership is fatal. | Business | Harvey, Carol Kulish, Tod, Jim, Kwon, Michelle M. |
| Circuit court holds that the IRS did not violate confidentiality of returns. | Business | Denham, Katherine Quigley, Harvey, Carol Kulish, Tod, Jim |
| Compliance challenges faced by pass-through entities and tax administrators: the search for uniformity continues. | Business | Naghavi, Farak, Ely, Bruce P., Bertothy, Rebecca |
| Conversion of corporation to limited partnership to trigger worthless stock deduction not allowed. | Business | Harvey, Carol Kulish, Tod, Jim, Kwon, Michelle M. |
| Current developments. | Business | Looney, Stephen R., Klein, Steven I. |
| Disregarded entity is not disregarded for purpose of applying the small partnership exception to TEFRA. | Business | Harvey, Carol Kulish, Tod, Jim, Kwon, Michelle M. |
| Drafting partnership allocations. | Business | Cuff, Terence Floyd, Amitay,Sharlene |
| Eluding the LIFO: recapture provisions of subchapter S after the eleventh circuit's decision in coggin automotive. | Business | Dawson, James P., Larue, David W. |
| Eluding the LIFO recapture provisions: of subchapter S after the eleventh circuit: s decision in Coggin automotive. | Business | Dawson, James P., Larue, David W. |
| Exercise of option to invest in a partnership was a disguised sale. | Business | Harvey, Carol Kulish, Tod, Jim, Kwon, Michelle M. |
| Financially distressed corporations.(Ace Corporation) | Business | Hall, C. Wells, Widen, Frederick N., Culhane, Martin A. |
| How to handle issues raised by the IRS in the family limited partnership arena.(Internal Revenue Service) | Business | Greenberg, Richard H. |
| Impact of the Sarbanes-Oxley Act of 2002 on broker-assisted cashless stock option exercises. . | Business | Hyman, Jeffrey A. |
| IRS issues proposal regulations on tax treatment of noncompensatory partnership options.(Internal Revenue Service) | Business | Harvey, Carol Kulish, Tod, Jim, Kwon, Michelle M. |
| IRS issues welcome guidelines regarding relief for late S corporation - related elections. | Business | Denham, Katherine Quigley, Harvey, Carol Kulish, Tod, Jim |
| K-1 matching program continues. | Business | Denham, Katherine Quigley, Harvey, Carol Kulish, Tod, Jim |
| Key legislative developments relevant to S corporations. | Business | Denham, Katherine Quigley, Harvey, Carol Kulish, Tod, Jim |
| Lewis R. Steinberg.(Interview) | Business | August, Jerald David |
| Litigation developments in the partnership and LLC tax arena. | Business | Caudhill, William H. |
| Lloyd Leva Plaine. | Business | August, Jerald David |
| Navigating a one-way street: merging with disregarded entities under the new Temporary Regulations. | Business | Shahroody, Michele Coad, Stalter, David J. |
| Noncompensatory partnership options: a new framework for analysis. | Business | Belanger, Holly T., Odoy, Monica |
| Partnership anti-abuse rules prohibits shifting of loss to new partner. | Business | Harvey, Carol Kulish, Tod, Jim, Kwon, Michelle M. |
| Proposed regulations on capitalizing costs of intangibles. | Business | Harvey, Carol Kulish, Tod, Jim, Kwon, Michelle M. |
| Revenue ruling addresses deferred like-kind exchanges. | Business | Denham, Katherine Quigley, Harvey, Carol Kulish, Tod, Jim |
| Samuel C. Thompson, Jr.(professor at the University of California at Los Angeles)(Interview) | Business | August, Jerald David |
| Shareholder agreements for closely held corporations. | Business | Looney, Stephen R., Levitt, Ronald A. |
| Taxes and financial accounting for computer software. | Business | Wise, Spense, Byington, Ralph J. |
| Temporary consolidated return re-aim at liability tax shelters: duplicated loss disallowance regulations. | Business | Cummings, Jasper L. Jr. |
| Temporary regulations issued for mergers involving disregarded entities. | Business | Harvey, Carol Kulish, Tod, Jim, Kwon, Michelle M. |
| The Albright decision: why a SMLLC is notThe recen an appropriate asset ptotection vehicle. | Business | Rutledge, Thomas E. |
| The basics of a deferred like-kind exchange. | Business | Cuff, Terence Floyd |
| The new tax shelter disclosure and investor list regulation. | Business | Burke, Colman J. |
| The state income tax treatment of selling a joint venture interest. | Business | Smit,Scott D., Amitay,Sharlene |
| Valuation of interests "In Transit": in Family Limited Partnerships. | Business | August, Jerald David, Maxfield, Guy B. |
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