Journal of Taxation of Investments - Abstracts

Journal of Taxation of Investments
Abandoning interests may save taxes for investors in troubled partnerships.LawWitner, Larry, Rosenberg, Donald L.
Administrative proposals point to changes for pass-through entities.LawAltamura, Anthony, Dreyfus, James K.
Aftermath of INDOPCO: the Service applies the future benefit test for capital expenditures. (INDOPCO, Inc. v. Commissioner)LawMcKenna, Matthew M., McGill, Sarah L.
Amortizing bond premiums can provide tax savings for investors.LawPersellin, Mark B., Novak, E. Shawn
Applying the uniform capitalization rules to oil and gas properties.LawHineman, Thomas G.
Audit guidelines and a correction program focus on section 403(b) plans.LawLerner, Deborah M., Hoffman, Susan K.
Brown Group shows interplay between Subpart F and partnership provisions.LawKrauthamer, Nina
Computing shareholder advantage where RIC retains income. (regulated investment company)LawCalvin, James N.
Congress considers tax relief for debt restructurings.LawNolan, Matthew N.
Convertibility and consolidated returns highlight recent developments.LawWillens, Robert
Corporate finance vehicles: debt related issues.LawWillens, Robert
Covered calls can provide tax and financial advantages.LawFink, Philip R., McCrudden, John
Debt restructuring rules favor the insolvent.LawHaubert, William J.
Deciphering the taxation of credit derivatives.LawHaspel, Ahron H., Bush, John N.
Deferring gains on corporate investments through the use of redemptions.LawAbahoonie, Edward J., Fichtenbaum, Mark
Derivatives continue to present tax-planning opportunities for cross-border investments.LawCarlisle, Linda E., Lanning, Geoffrey B.
Derivatives trading now has a "safe harbor.".(taxation)LawCarlisle, Linda E.
Developments affecting contingent value rights, straddles, and redemptions.LawWillens, Robert
Do tax-free municipal bonds sometimes pack a taxable surprise for high-net-worth investors?LawHarrison, Robert E.
Economic performance rules contain elections for real estate developers.LawBird, Bruce M., Segal, Mark A.
Employers face increasing questions about corporate-owned life insurance.LawMcCormick, Hugh T., Bell, Michael A.
Equity index swaps: an uncertain future.LawMcKenna, Matthew M., McGill, Sarah L.
Estate planning: planning for retirement plan benefits.LawRothberg, Richard S., Ritter, Paul M.
Final passive activity regs. include favorable and unfavorable changes for taxpayers.LawGrace, Michael J.
Final regs. clarify but do not fundamentally alter rental real estate activity rules.LawGrace, Michael J.
Final regulations add new clarifications for publicly traded partnerships.LawAltamura, Anthony, Dreyfus, James K.
Final regulations simplify S corporation one-class-of-stock rule.LawBurkhard, James R.
Final regulations soften the rules on conversion transactions.LawWillens, Robert
Final regulations sound the death knell for retirement CDs.LawMcCormick, Hugh T., Bell, Michael A.
Final regulations under section 382 clarify taxation of options.LawHaspel, Ahron H., Bush, John N.
Financial success after stardom: tax planning for professional athletes.LawHarris, Carole
Foreign currency straddles: bifurcation of foreign currency gain or loss from economic gain or loss.LawFarias, Christopher D.
Foreign irrevocable life insurance trusts can save estate and income tax.LawRosen, Howard D.
Forming a foreign sales corporation can shield rental income from tax.LawManwell, Edmund R.
Internal Revenue Service proposes regulations on qualified domestic trusts.LawKrauthamer, Nina
International matters: section 482 proposed regulations alter transfer pricing for tangible property.LawKrauthamer, Nina
International trade legislation modifies taxation of some partnership distributions.LawAltamura, Anthony
Intrafamily sales of appreciated assets offer attractive wealth transfer opportunities.LawHamill, James R.
Investing in Mexico: from a Mexican practitioner's view.LawKrauthamer, Nina, Kiehnle, Herman
Investment partnerships receive guidance from final regs on distribution of marketable securities.LawKess, Kenneth M.
Issuance of final regulations under Section 351 will not resurrect exchange funds.LawKess, Kenneth M.
Master/feeder structures, foreign tax credit preferred stock. (mutual fund management)LawCalvin, James N.
More guidance is needed on master/feeder fund earnings and profits.LawKess, Kenneth M.
Multi-tier partnerships can pay general partners for results and avoid guaranteed payments.LawAxelrad, Jonathan
Municipal bond and other interest rates could be seriously affected by potential tax law changes.LawWilliamson, James E.
Mutual funds can use stock redemptions to meet distribution requirements.LawKess, Kenneth M.
Mutual funds may face problems unless they defer all post-October capital losses.LawKess, Kenneth M.
Mutual funds: ordinary-capital mixed straddle treatment should avoid character conversion.LawCalvin, James N.
New direct rollover and withholding rules require plan amendment. (pension funds)LawHoffman, Susan Katz, Lerner, Deborah M.
New York Court of Appeals adds new wrinkle to international taxation of estates.LawKrauthamer, Nina
NPCs and contingent debt instruments have the same economics, but different rules. (notional principal contracts)LawCarlisle, Linda E., Lanning, Geoffrey B.
Oil and gas investments: the depletion tax preference controversy.LawHineman, Thomas G.
Passive activities: coordination of sections 469(g) and 163.LawGrace, Michael J.
Passive foreign investment company rules are complex and unforgiving.LawFox, Stephen C., Feinschreiber, Robert
Plan distributions to nonresident aliens.LawHoffman, Susan Katz, Lerner, Deborah M.
Proposals would allow checking the box, but tax shorts against the box.LawAltamura, Anthony, Dreyfus, James K., Moreno, Margarita M.
Proposed cross-border securities lending rules leave unanswered questions.LawColon, Jeffrey M.
Proposed regulations allow aggregation of limited partner interests.LawGrace, Michael J.
Proposed regulations create problems for retirement CDs. (certificates of deposit)LawMcCormick, Hugh T.
Proposed regulations narrow consistency rules on stock and asset acquisitions..LawHaspel, Ahron H., Bush, John N.
Proposed regulations provide guidance on modifications of debt instruments.LawNolan, Matthew M.
Proposed regulations would tax conduits as true lenders.LawKrauthamer, Nina
Qualifying business units can save taxes and trouble for single country funds .LawCalvin, James N.
Recent cases and rulings clarify activity determinations and other issues. (passive activities)LawGrace, Michael J.
Recent developments address OID and dividends-received deduction. (original issue discount)LawWillens, Robert
Recent developments affecting cancellation of debt income, bankruptcy estates, and investment interest.LawGrace, Michael J.
Recent developments and legislative outlook. (Passive Activities)LawGrace, Michael J.
Recent developments. (Corporate finance vehicles)LawWillens, Robert
Recent developments create concern for split-dollar life insurance.LawMcCormick, Hugh T., Bell, Michael A.
Recent developments relating to Section 482 and tax treaties. (IRC Section 482)LawKrauthamer, Nina
Recent service rulings limit affirmative use of deemed dividend rules.LawStodghill, LaBrenda Garrett
Retirement CD blends annuity and bank deposit and leaves tax treatment ambiguous.LawMcCormick, Hugh T.
Seagram case and Seagram's actions highlight current developments.LawAltamura, Anthony, Dreyfus, James K.
Securities lending transactions can have uncertain tax results.LawHaspel, Ahron H., Bush, John N.
Service makes it easier to tax options on stock indices as section 1256 contracts.LawKess, Kenneth M.
Shareholder tax savings highlight recent transactions.LawWillens, Robert
Short-term currency gains need not disqualify a RIC. (regulated investment company)LawCalvin, James N.
Small Business Job Protection Act of 1996: impact on investors.LawAltamura, Anthony, Dreyfus, James K.
Structuring and taxing the FSC leasing transaction. (foreign sales corporation)LawManwell, Edmund R.
Supreme Court excludes tangible property from adjusted basis of mineral deposit for AMT purposes. (alternative minimum tax in United States v. Hill)LawHineman, Thomas G.
Tax benefits of giving an IRA to charity.LawWhittenburg, G.E., Williamson, James E., Oestreich, N.A.
Tax considerations in selecting commodity and securities trading entities.LawCarlisle, Linda E.
Tax considerations in selecting commodity and securities trading entities and advisers.LawCarlisle, Linda E., Swainston, Kurt C.
Tax Court finds a related-party rule in Section 265(a)(2).LawCarlisle, Linda E., Kaplan, Jason W.
Tax Court rejects IRS sourcing rule for royalty income.LawKrauthamer, Nina
Tax treatment of substitute payments under securities lending and sale repurchase transactions.LawCarlisle, Linda E., Lanning, Geoffrey B.
The Cottage Savings regulations. (modifications of debt instruments)LawMcKenna, Matthew M., McGill, Sarah L.
The Service seeks increased enforcement of tax-sheltered annuities.LawHoffman, Susan Katz, Lerner, Deborah M.
This time around, the Eighth Circuit comes down with a reversal of Brown.LawKrauthamer, Nina
Today's R&D venture requires hands-on investing. (research and development)LawOliver, Joseph R.
TRA '97 changes in option strategy, anti-dividend stripping rules highlight recent developments. (Taxpayer Relief Act of 1997)LawWillens, Robert
TRA '97 makes major changes to ELP audit procedures.(electing large partnerships; taxation)LawMelone, Matthew A.
Treasury grapples with subpart F branch rule and 'hybrid branches.'LawKrauthamer, Nina
Troubled insurance companies - IRS rulings.LawSchorr, Jonathan M., McCormick, Hugh T.
Using a "call" option straddle to maximize cash dividend yield.LawCalvin, James N.
What's left of the single economic interest theory? (foreign entities as corporations or partnerships)LawMcKenna, Matthew M., McGill, Sarah L.
What the anti-money laundering initiative means to the average (non-criminal, non-terrorist) investor/taxpayer.LawEnsminger, John
This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.