| Journal of Corporate Taxation 1996 |
| Title | Subject | Authors |
|---|
| 401(k) wraparound arrangements. | Law | Navin, Patrick T. |
| Allocation of research and experimentation expenditures between U.S.-source and foreign-source income - final regulations. | Law | Engle, Howard S. |
| Benefits of customs planning.(International Developments) | Law | Engle, Howard S. |
| Clouds gathering over corporate equity split-dollar insurance plans. | Law | Bernstein, Robert S., Buss, Adam J. |
| Contingent liabilities in section 351 transactions: the IRS limits the application of Holdcroft. | Law | Matthias, Steven K. |
| Contingent payments amounting to 25 percent of total payments for trademarks found to be "substantial" and therefore deductible under section 1253.(IRC section 1353)(Recent Developments) | Law | Friedrich, Craig W. |
| Contributions to capital under section 108(e)(6): the last frontier. | Law | Rizzi, Robert A. |
| Controlled foreign corporations: proposed regulations deal with Subpart F and foreign personal holding company income. | Law | Engle, Howard S. |
| Derivatives and continuity of interest: risk management raises new issues for reorganizations. | Law | Rizzi, Robert A. |
| Distribution of stock received upon merger by partnership does not violate continuity of interest required of tax-free reorganizations. | Law | Friedrich, Craig W. |
| DOL issues draft guidance for providing investment-related materials to participants in tax-qualified retirement plans. | Law | Wydajewski, Brian K. |
| Election and statement requirements proliferate. | Law | Collins, Bryan P. |
| Float like a deemed butterfly ... reflections on the significance of meaninglessness in a "B" reorganization. | Law | Friedel, David B. |
| Form 5471 revisions.(IRS information return for U.S. persons with respect to certain foreign corporations)(International Developments) | Law | Engle, Howard S. |
| Gifting stock options. | Law | Bernstein, Robert S., Buss, Adam J. |
| Impact of the Xerox case on the computation of the deemed-paid foreign tax credit from UK corporations. | Law | Engle, Howard S. |
| Imputed benefit accrual service. | Law | McBreen, Maura Ann |
| International aspects of the 'check the box' partnership classification procedure.(International Developments) | Law | Engle, Howard S. |
| IRS invites comments on clarifying the effect of INDOPCO on current deductibility. | Law | Friedrich, Craig W. |
| IRS rules that severence pay remains currently deductible after INDOPCO.(Recent Developments) | Law | Friedrich, Craig W. |
| Letter Ruling 9508009 - busting a "B": why and how? | Law | Bloom, Gilbert D. |
| Letter Ruling 9535053: little ado about something? | Law | Bloom, Gilbert D. |
| Letter Ruling 9605012: what liquidation? (liquidation-reincorporation) | Law | Bloom, Gilbert D. |
| New section 367 temporary regulations. | Law | Engle, Howard S. |
| Redemption distribution treated as dividend reduces S corporation's accumulated adjustments account.(Recent Developments) | Law | Friedrich, Craig W. |
| Snap shots, successive ownership changes, and other section 382 traps. | Law | Rizzi, Robert A. |
| Standard plan amendment provision upheld. | Law | Wydajewski, Brian K. |
| Treasury announces delay in proposed effective date of proposal making conversion of "large" C corporations to S corporations and further extends proposal. | Law | Friedrich, Craig W. |
| Two questionable spin-off rulings. | Law | Bloom, Gilbert D. |
| Value of appreciated assets held measure of section 311(d) gain.(IRC section 311(d))(Recent Developments) | Law | Friedrich, Craig W. |
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