Journal of Corporate Taxation 1997 |
Title | Subject | Authors |
An (A)ESOP fable: transitory Newco is recognized; Court Holding is not applied; Seagram (surreptitiously) is.(employee stock ownership plans)(Private Letter Rulings) | Law | Friedrich, Craig W., Bloom, Gilbert D. |
Anomalies in the E&P regulations.(IRS regulations concerning corporate earnings and profits) | Law | Collins, Bryan P., Tucker, Howard J., Panitch, Irwin B. |
A survey of state income tax planning issues for international business activities. | Law | Barry, George J. |
Corporation found to have taxable interest income from interest free loans made to shareholders under section 7872. | Law | Friedrich, Craig W. |
Creative use of section 355: the Hughes Aircraft-Raytheon transaction. | Law | Bernstein, Robert S. |
Deck chairs rearranged: the final Cottage Savings regulations. | Law | Friedrich, Craig W. |
Determining E&P after a spin-off.(earnings and profits) | Law | Collins, Bryan P., Tucker, Howard J., Panitch, Irwin B. |
Employee benefits tax provisions of the Small Business Job Protection Act. | Law | Samsa, Mark |
Final section 6662 transfer pricing penalty rules.(IRC section 6662) | Law | Engle, Howard S. |
Form and function in stock acquisitions followed by liquidations and mergers. | Law | Rizzi, Robert A. |
Guatemalan solidarity, extraordinary and temporary tax. | Law | Engle, Howard S. |
IRS clarifies reporting requirements and failure-to-file penalties for transfers to foreign entities. | Law | Engle, Howard S. |
Liability assumptions in spinoff transactions. | Law | Rizzi, Robert R. |
New developments in Mexican transfer pricing law. | Law | Engle, Howard S. |
One step forward - final check-the-box entity classification regulations issued. | Law | Friedrich, Craig W. |
Overview of foreign taxation of stock options. | Law | Wydajewski, Brian K. |
Partial liquidations may stage a comeback.(Private Letter Rulings) | Law | Bloom, Gilbert D. |
Proposed grantor trust regulations may surprise U.S. taxpayers with foreign employees' trusts. | Law | Ellis, David W. |
Proposed regulations on classification of computer software transactions. | Law | Engle, Howard S. |
Proposed regulations on sourcing of loss on sale of stock. | Law | Engle, Howard S. |
Regulations affecting transactions in parent stock.(IRS regulations concerning consolidated tax returns) | Law | Collins, Bryan P., Tucker, Howard J., Panitch, Irwin B. |
Section 355, Revenue Procedure 96-39 and the Viacom transactions. | Law | Rizzi, Robert A. |
Special issues for consolidated groups converting to S corporation status. | Law | Collins, Bryan P., Garrett, Lawrence M., Tucker, Howard J., Schneider, Mark A. |
SRLY and consolidated section 382 regulations.(separate return limitation years; IRS regulations under IRC section 382 concerning corporate consolidated tax returns) | Law | Collins, Bryan P., Tucker, Howard J., Panitch, Irwin B. |
Subchapter S reform: the Small Business Job Protection Act of 1996. | Law | Sharp, Joel H., Jr., Shaw, Hewitt B., Jr. |
TAMs force recognition of deferred gains in member stock. (IRS technical advice memoranda interpreting the old intercompany regulations) | Law | Collins, Bryan P., Garrett, Lawrence M., Tucker, Howard J., Schneider, Mark A. |
Tax Court upholds accelerated deduction for vacation and severance benefits funded by irrevocable letter of credit. | Law | Wydajewski, Brian K. |
Temporary SRLY regulations make improvements, provide opportunities, and create issues. (separate return limitation year) | Law | Collins, Bryan P., Garrett, Lawrence M., Tucker, Howard J. |
The odiousness that is Revenue Procedure 96-39: certain spin-off letter rulings are in jeopardy. | Law | Bloom, Gilbert D. |
Transitory cash is recognized - shareholder status is not. | Law | Bloom, Gilbert D. |
Update on TAM 9452002 and other affiliation developments. (technical advice memorandum on voting power requirement for affiliated groups) | Law | Collins, Bryan P., Garrett, Lawrence M., Tucker, Howard J., Schneider, Mark A. |
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