| Journal of Corporate Taxation 1992 |
| Title | Subject | Authors |
|---|
| A field theory for options in corporate transactions. (taxation of stock options in corporate reorganizations) | Law | Rizzi, Robert A. |
| Bootstrap acquisitions and (all of) the loss disallowance rules. | Law | Rizzi, Robert A. |
| Corporate debt restructuring: stock-for-debt exchanges and other workout scenarios. (part 2) (Bankruptcy Tax Act of 1980) | Law | Silverman, Mark J., Keyes, Kevin M. |
| Corporate distributions: handling liabilities in excess of the fair market value of property remains unresolved. | Law | Randall, Boyd C., Stewart, Dave N. |
| Courts disagree on whether the contribution of non-cash property to a retirement plan is a prohibited transaction. | Law | Navin, Patrick T. |
| Filling in the gaps: new proposed and temporary regs clarify bankruptcy loss carryforward rules. (Corporate Organizations and Reorganizations) | Law | Rizzi, Robert A. |
| Final separate lines of business regulations. (Compensation and Fringe Benefits) | Law | Stiefel, Reid A. |
| Letter Ruling 9133034 adds additional appeal to the fair market value approach to the allocation of interest expense. | Law | Engle, Howard S. |
| Loss corporations on the threshold of an ownership change: "safe" transactions under Section 382. | Law | Needham, Andrew W. |
| Martin v. Comm'r and the doctrine of constructive receipt. | Law | Ellis, David W. |
| Recent changes in the tax laws affecting multinational corporations in certain trading partners of the United States. (Brazil, Canada, U.K. and Mexico) | Law | Engle, Howard S. |
| Restructuring corporate debt: cash-for-debt and debt-for-debt exchanges. (part 1) | Law | Silverman, Mark J., Keyes, Kevin M. |
| S corporation one-class-of-stock regulations reissued: the Service backs off. (Internal Revenue Service) | Law | Friedrich, Craig W. |
| State tax issues associated with federal consolidated returns. | Law | Horwood, Richard M., Marcus, Fred O. |
| Supreme Court holds legal and investment banking fees of target of friendly takeover nondeductible. (Unilever U.S. Inc.'s acquisition of National Starch and Chemical Corp. in 1978) | Law | Friedrich, Craig W. |
| Tax treatment of insurance premiums: economic performance requirements and captive insurance opportunities. | Law | Caso, Ronald G., Callaghan, Michael F. |
| The changing status of the nondeductibility of otherwise reimbursable employee business expenses. | Law | Andrews, Arthur W. |
| The hidden perils of preferred stock. | Law | Parnes, Alan P. |
| Trapped income of a RIC. (regulated investment company) | Law | Calvin, James N. |
| Using Class B stock to avoid Subpart F income: the continuing saga. (includes comments and amplifications) | Law | Masek, Mark A., Prusiecki, John F. |
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