Business Entities 2004 - Abstracts

Business Entities 2004
TitleSubjectAuthors
704(c) gain in partnership mergers.BusinessAbrams, Howard E.
American Jobs Creation Act includes provisions relevant to passthrough entities.Business 
Automatic relief where non-shareholder community property spouse fails to sign form 2553.(current developments)(rev. Proc. 2004-35, 2004-23 IRB 1029)BusinessLooney, Stephen R., Klein, I. Steven
Basis increase denied to shareholder in related party loan restructuring.BusinessLooney, Stephen R., Klein, Steven I.
Chief Judge Edward J. Damich: United States Court of Federal Claims.BusinessAugust, Jerald David
Choice of business entity after JGTRRA.(Jobs and Growth Tax Relief Reconciliation Act of 2003)BusinessJones, Darryl K., Kirk, David
Choice of business entity after the 2003 tax act.BusinessHall, Wells C.
Choice of entity decision.(taxation)BusinessMcNulty, Mary A.
Current developments.(family limited partnerships)BusinessLooney, Stephen R., Klein, Steven I
Current developments.(partnership, S corporation, disregarded entities laws)BusinessHarvey, Carol Kulish, Tod, Jim, Kwon, Michelle M.
Effect of certain transactions on QSub and entity classification election status.Business 
FICA, FUTA and income tax withholding in connection with transfer of NQSOs and non-qualified deferred compensation incident to a divorce.(current developments)(Federal Insurance Contributions Act, Federal Unemployment Tax Act, non qualified stock option)BusinessLooney, Stephen R., Klein, I. Steven
Final regs address mid-contract change in a taxplayer involved in a long-term contract.(current developments)(mid-contract rule TD 9137)BusinessLooney, Stephen R., Klein, I. Steven
IC DISCs.(Interest Charge Domestic International Sales Corporation, exporting business entities)BusinessLoizeaux, James D.
It ain't over 'til it's over.(report on Harbor Cove Marina Partnership case)BusinessTufts, T. Scott
Kimbel & section 2036.(Kimbell 93 AFTR 2d 2004-2400 (CA-5, 5/20/04), section 2036 (a))(case study analysis)BusinessCollier, Robert Don, Denham, Michel A.
Losses incurred during tax year in which shareholder files for bankruptcy.(current developments)(Williams 123 TC No.8 (2004))(case study analysis)BusinessLooney, Stephen R., Klein, I. Steven
LTR revokes prior LTR that treated non-resident partners U.S sources income as exempt from U.S Taxation.(current developments)(Ltr. Rul. 200420012)BusinessLooney, Stephen R., Klein, I. Steven
Noel B. Cunningham.(Director, Graduate Tax Program, New York University School of Law)(Interview)BusinessAugust, Jerald David
Partnership's assumption of partner liabilities.BusinessManning, Elliott
Partners may exclude COD income in connection with partnership's chapter 11 bankruptcy.(current developments)(cancellation of debt income)BusinessLooney, Stephen R., Klein, I. Steven
Proposed regulations on adjustments to NUBIG.(current developments)(net unrealized built-in gain)BusinessLooney, Stephen R., Klein, I. Steven
Proposed regulations require converting corporations to look through partnerships for purposes of computing LIFO recapture tax.Business 
S Corporations & partial liquidations: Two favorable tax regimes.BusinessCollins, Bryan P., Starr, Samuel P., Braithwaite, F. Howard
Small steps versus radical action.(subchapter S, reforms and replacements of contents)BusinessAugust, Jerald David, Hall, C. Wells, III, Siegel, William R.
Some comments on single member LLCs and section 1031 exchanges.(Limited Liability Company)BusinessCuff, Terence Floyd
'Son of boss' meets 'Annie get your gun': a cautionary tale.BusinessPostlewaite, Philip F.
State non-resident composite income tax returns can provide simplicity, but at a cost.BusinessSmith, Patrick H., W., McLoughlin Micheal
State tax treatment of limited liability companies and limited liability partnerships.BusinessEly, Bruce P., Grissom, Christopher R.
Successful defense to an IRS section 2036(a) attack: estate of E. Stone III.(Internal Revenue Service)(Family Limited Partnership)(Rul. 93-12)BusinessMezzullo, Louis A
Surviving a section 2036(a)(2) attack.BusinessPratt, David, Zakin, Jennifer E.
Tangible guidance on intangibility.(new tax law section 263)BusinessNellen, Annette, Purcell, Tom
Tax advisor's privilege and section 7525.(tax law section 7525)BusinessDawson, James P.
Taxpayer's valuation rejected for purposes of built-in gain tax.(Garwood Irrigation Company )Business 
Temporary regulations on deemed elections to be an association by S corporations.(current developments)BusinessLooney, Stephen R., Klein, I. Steven
The entity choice decision for owners of closely held firms.BusinessCunningham, Donald F., Erickson, Paul
The tax-free environment S Corporation ESOPs and the perils of anti-abuse rules.(employee stock ownership plans)BusinessGrussing, Bruce, Lenczewski, Susan
To foil filching from the federal FISC: A test to thwart (some) shelters.BusinessLurie, Alvin D.
Uneasy balance: congress battles treasury over cash balance rules.BusinessLurie, Alvin D.
Valuation of interests 'in transit' in family limited partnerships: Part 3.BusinessAugust, Jerald David, Maxfield, Guy B.
This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.