| Journal of Corporate Taxation 1995 |
| Title | Subject | Authors |
|---|
| Break-up fees paid to unsuccessful white knight held deductible as ordinary business expense or as abandonment loss. | Law | Friedrich, Craig W. |
| COD income and basis in subsidiary stock. | Law | Collins, Bryan P. |
| Determining voting power under section 1504(a)(2). | Law | Collins, Bryan P., Nissley, P. Anthony |
| Downstream reorganizations of holding corporations owning minority stock interests. | Law | Bernstein, Robert S., Akselrad, Ira |
| Exchange of stock in merger following contested tender offer deemed to be reorganization exchange resulting in nonrecognition of loss. | Law | Friedrich, Craig W. |
| Final regulations on "dollar approximate separate transaction method" of accounting for hyperinflationary currencies. | Law | Engle, Howard S. |
| Form counts but structure can be ephemeral. (corporate reorganizations) | Law | Bloom, Gilbert D. |
| Historic and pre-historic shareholders in two-step mergers. | Law | Rizzi, Robert A. |
| IRS Notice 94-90 - notification requirements for multinationals making retroactive section 197 amortization elections. | Law | Engle, Howard S. |
| LTR potpourri: old and cold; recast; no rule; inversion; voting trust. (Letter Ruling 9436026) | Law | Bloom, Gilbert D. |
| Mexico - devaluation of the Mexican New Peso. | Law | Engle, Howard S. |
| Morris trust with a holding company. | Law | Bloom, Gilbert D. |
| Mysterious revocation under Section 304. (Letter Ruling 9437004) | Law | Bloom, Gilbert D. |
| Proposed conduit financing regulations. | Law | Engle, Howard S. |
| Proposed fringe benefit regulations regarding club dues, meal and entertainment expenses, and spousal travel.(Compensation and Fringe Benefits) | Law | Ellis, David W. |
| Proposed regulations address deconsolidations that avoid foreign tax credit limitations. | Law | Engle, Howard S. |
| Reversing itself, IRS announces multiple S corporations formed to avoid stockholder number limit will be respected. | Law | Friedrich, Craig W. |
| Section 446: a trap for the unwary in the treatment of transactions between members of a consolidated group. | Law | Collins, Bryan P., Young, Barbara J. |
| The continuity of business enterprise requirement: a field theory. | Law | Rizzi, Robert A. |
| The General Signal Corp. case and welfare benefit fund deductions. | Law | Navin, Patrick T. |
| The triple bootstrap spin-off. | Law | Bloom, Gilbert D. |
| Third generation of corporate charter sales. (Letter Ruling 9434009) | Law | Bloom, Gilbert D. |
| Tracking stock ruling. | Law | Bloom, Gilbert D. |
| United States-Canada treaty protocol. | Law | Engle, Howard S. |
| United States v. Carlton: retroactive application of tax legislation meets the Due Process Clause in the Supreme Court. | Law | Friedrich, Craig W. |
| Venture capital fund investments. | Law | McBreen, Maura Ann |
| Withholding tax on retirement plan distributions to employees working in Puerto Rico. | Law | Ellis, David W. |
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