Journal of Corporate Taxation 1997 - Abstracts

Journal of Corporate Taxation 1997
TitleSubjectAuthors
An (A)ESOP fable: transitory Newco is recognized; Court Holding is not applied; Seagram (surreptitiously) is.(employee stock ownership plans)(Private Letter Rulings)LawFriedrich, Craig W., Bloom, Gilbert D.
Anomalies in the E&P regulations.(IRS regulations concerning corporate earnings and profits)LawCollins, Bryan P., Tucker, Howard J., Panitch, Irwin B.
A survey of state income tax planning issues for international business activities.LawBarry, George J.
Corporation found to have taxable interest income from interest free loans made to shareholders under section 7872.LawFriedrich, Craig W.
Creative use of section 355: the Hughes Aircraft-Raytheon transaction.LawBernstein, Robert S.
Deck chairs rearranged: the final Cottage Savings regulations.LawFriedrich, Craig W.
Determining E&P after a spin-off.(earnings and profits)LawCollins, Bryan P., Tucker, Howard J., Panitch, Irwin B.
Employee benefits tax provisions of the Small Business Job Protection Act.LawSamsa, Mark
Final section 6662 transfer pricing penalty rules.(IRC section 6662)LawEngle, Howard S.
Form and function in stock acquisitions followed by liquidations and mergers.LawRizzi, Robert A.
Guatemalan solidarity, extraordinary and temporary tax.LawEngle, Howard S.
IRS clarifies reporting requirements and failure-to-file penalties for transfers to foreign entities.LawEngle, Howard S.
Liability assumptions in spinoff transactions.LawRizzi, Robert R.
New developments in Mexican transfer pricing law.LawEngle, Howard S.
One step forward - final check-the-box entity classification regulations issued.LawFriedrich, Craig W.
Overview of foreign taxation of stock options.LawWydajewski, Brian K.
Partial liquidations may stage a comeback.(Private Letter Rulings)LawBloom, Gilbert D.
Proposed grantor trust regulations may surprise U.S. taxpayers with foreign employees' trusts.LawEllis, David W.
Proposed regulations on classification of computer software transactions.LawEngle, Howard S.
Proposed regulations on sourcing of loss on sale of stock.LawEngle, Howard S.
Regulations affecting transactions in parent stock.(IRS regulations concerning consolidated tax returns)LawCollins, Bryan P., Tucker, Howard J., Panitch, Irwin B.
Section 355, Revenue Procedure 96-39 and the Viacom transactions.LawRizzi, Robert A.
Special issues for consolidated groups converting to S corporation status.LawCollins, 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)LawCollins, Bryan P., Tucker, Howard J., Panitch, Irwin B.
Subchapter S reform: the Small Business Job Protection Act of 1996.LawSharp, 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)LawCollins, 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.LawWydajewski, Brian K.
Temporary SRLY regulations make improvements, provide opportunities, and create issues. (separate return limitation year)LawCollins, Bryan P., Garrett, Lawrence M., Tucker, Howard J.
The odiousness that is Revenue Procedure 96-39: certain spin-off letter rulings are in jeopardy.LawBloom, Gilbert D.
Transitory cash is recognized - shareholder status is not.LawBloom, Gilbert D.
Update on TAM 9452002 and other affiliation developments. (technical advice memorandum on voting power requirement for affiliated groups)LawCollins, Bryan P., Garrett, Lawrence M., Tucker, Howard J., Schneider, Mark A.
This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.