Works matching DE "TAXATION of business partnerships"

Results: 140

Protecting Service Partners' Pass-Through Characterization of Profits Interests Using Potential Negative Capital Account Variables.

Published in:

Journal of Taxation & Regulation of Financial Institutions, 2015, v. 28, n. 5, p. 35

By:

SZUDAJSKI, MATTHEW T.

Publication type:

Article

Carried Interests: Technical and Tax Analysis.

Published in:

Journal of Taxation & Regulation of Financial Institutions, 2013, v. 26, n. 6, p. 23

By:

PINILIS, RUSSELL J.

Publication type:

Article

Allocating Recourse and Nonrecourse Liabilities Under Subchapter K.

Published in:

Journal of Taxation & Regulation of Financial Institutions, 2013, v. 26, n. 5, p. 31

By:

STEFANIK, JON R.

Publication type:

Article

Fundamentals of China Partnership Tax.

Published in:

International Tax Journal, 2020, v. 46, n. 3, p. 39

By:

Chen, Robbie;
Shen, Viola

Publication type:

Article

Transfers by U.S. Persons to Partnerships with Related Foreign Partners.

Published in:

International Tax Journal, 2020, v. 46, n. 3, p. 19

By:

Lokken, Lawrence

Publication type:

Article

International Corporate Tax Reform and Partnership Taxation: Fitting a Triangular Peg into a Rectangular Hole.

Published in:

International Tax Journal, 2018, v. 44, n. 4, p. 6

By:

Schockett, Paul E.;
Stevenson, Robert C.

Publication type:

Article

Why Does My Tax Lawyer Keep Saying We Need Nonrecourse Debt for My Low-Income Housing Tax Credit Project.

Published in:

Journal of Affordable Housing & Community Development Law, 2019, v. 27, n. 2, p. 435

By:

Graff, Glenn A.

Publication type:

Article

THE APPLICATION OF CAPITAL GAINS TAX TO PARTNERSHIP ASSETS: CHALLENGES AND REFORM.

Published in:

Journal of Australian Taxation, 2023, v. 25, n. 1, p. 49

By:

BREZNIK, DOMINIK

Publication type:

Article

Civil Suit Emphasizes Critical Role of Notifications by Tax Matters Partners in Conservation Easement Disputes.

Published in:

Journal of Tax Practice & Procedure, 2020, v. 22, n. 2, p. 39

By:

Sheppard, Hale E.

Publication type:

Article

WHOSE OFFICE IS THIS ANYWAY? A LOOK AT THE IRS'S NEW POSITION ON OFFSHORE LENDING.

Published in:

Southern California Law Review, 2011, v. 84, n. 6, p. 1357

By:

Kessler II, William A.

Publication type:

Article

Tax and Benefits Considerations for Service Providers for Family Offices.

Published in:

Tax Executive, 2018, v. 70, n. 1, p. 82

By:

McCurry, Patrick J.;
Solomon, Todd A.

Publication type:

Article

TEI Comments on Canadian Budget Proposals on Deferral of Corporate Tax in Respect of Investments in Partnerships.

Published in:: Tax Executive, 2011, v. 63, n. 4, p. 275
Publication type:: Article

Getting the benefit of your bargain in partnership acquisitions: Proposed regulations under...

Published in:

Tax Executive, 1998, v. 50, n. 4, p. 270

By:

Sloan, Eric B.;
Harrington, Deborah A.;
McLean, Scot A.

Publication type:

Article

Virginia Chapter hosts joint tax meeting.

Published in:: Tax Executive, 1997, v. 49, n. 1, p. 17
Publication type:: Article

TEI, Joint Committee staff discuss check-the-box, section 355 transactions.

Published in:: Tax Executive, 1997, v. 49, n. 1, p. 7
Publication type:: Article

Comments on proposed partnership anti-abuse regulations.

Published in:: Tax Executive, 1994, v. 46, n. 5, p. 413
Publication type:: Article

Subchapter K anti-abuse regulations.

Published in:: Tax Executive, 1994, v. 46, n. 5, p. 353
Publication type:: Article

Taxes and You, 2009 Version.

Published in:

Journal of the CPA Practitioner, 2010, v. 2, n. 1, p. 5

By:

Margolis, Hadley C.

Publication type:

Article

Legislative Update Corner.

Published in:

Journal of Passthrough Entities, 2009, v. 12, n. 6, p. 15

By:

Hahn, Erich

Publication type:

Article

International Tax Issues Corner.

Published in:

Journal of Passthrough Entities, 2009, v. 12, n. 3, p. 15

By:

Forst, David

Publication type:

Article

LBOs of Passthrough Entities by Private Equity Funds-An Overview of the Principal Income Tax Issues.

Published in:

Journal of Passthrough Entities, 2008, v. 11, n. 4, p. 25

By:

Buchhols, Edward J.

Publication type:

Article

Estate & Succession Planning Corner.

Published in:

Journal of Passthrough Entities, 2008, v. 11, n. 4, p. 7

By:

Harrison, Louis S.

Publication type:

Article

Acquisitions, Dispositions & Structuring Techniques Corner.

Published in:

Journal of Passthrough Entities, 2008, v. 11, n. 2, p. 5

By:

Dance, Glenn E.

Publication type:

Article

IRS Asks Whether Rev. Rul. 99-6 Should Apply When Corporate Partners Merge.

Published in:

Journal of Passthrough Entities, 2007, v. 10, n. 3, p. 5

By:

Lay, Matthew

Publication type:

Article

Allocations of New Markets Tax Credits in a Partnership.

Published in:

Journal of Passthrough Entities, 2007, v. 10, n. 2, p. 31

By:

Stephens, Thomas M.;
Pekkala, Lisa M.

Publication type:

Article

Recent Developments and Observations.

Published in:

Journal of Passthrough Entities, 2007, v. 10, n. 2, p. 23

By:

Agnew, Christine L.

Publication type:

Article

IRS Goes "Over the Top" in Attacking State Tax Credit Partnerships.

Published in:

2007

By:

Lipton, Richard M.

Publication type:

Editorial

SIMPLE AUDITS FOR SIMPLE TAX PARTNERSHIPS.

Published in:

Tennessee Law Review, 2020, v. 88, n. 1, p. 118

By:

LAWSON, ANDREW L.

Publication type:

Article

Zur Zukunft der Besteuerung der Personengesellschaften.

Published in:

FinanzRundschau, 2022, v. 104, n. 9, p. 377, doi. 10.9785/fr-2022-1040902

By:

Kahle, Holger

Publication type:

Article

Personengesellschaften.

Published in:

FinanzRundschau, 2022, v. 104, n. 5, p. 503

By:

Kanzler, H.-J.

Publication type:

Article

Neue Grenzen für die Abfärberegelung?

Published in:

FinanzRundschau, 2022, v. 104, n. 5, p. 480, doi. 10.9785/fr-2022-1041103

By:

Keß, Thomas

Publication type:

Article

Rechtsfortbildung bei der Gewinnermittlung von Personengesellschaften.

Published in:

FinanzRundschau, 2022, v. 104, n. 4, p. 149, doi. 10.9785/fr-2022-1040402

By:

Tonner, Norbert;
Osnabrück, Hochschule

Publication type:

Article

Titelei.

Published in:: 2021
Publication type:: Table of Contents

Gesellschafterwechsel in doppelt- und mehrstöckigen Personengesellschaftsstrukturen und deren Auswirkungen auf Fehlbeträge nach § 10a GewStG, gleich lautende Nichtanwendungserlasse der obersten Finanzbehörden der Länder.

Published in:

FinanzRundschau, 2021, v. 103, n. 18, p. 907, doi. 10.9785/fr-2021-1031812

By:

Suchanek, Markus;
Hesse, Anja

Publication type:

Article

Ertragsteuerliche Aspekte der Realteilung bei Personengesellschaften.

Published in:

FinanzRundschau, 2021, v. 103, n. 18, p. 868, doi. 10.9785/fr-2021-1031803

By:

Rombach, Julia;
Kaufmann, Björn

Publication type:

Article

Inhalt.

Published in:: FinanzRundschau, 2021, v. 103, n. 18, p. r1, doi. 10.9785/fr-2021-1031801
Publication type:: Article

Internationale Personengesellschaften bei Private Equity-Gestaltungen.

Published in:

FinanzRundschau, 2020, v. 102, n. 10, p. 433, doi. 10.9785/fr-2020-1021002

By:

Prinz, Ulrich

Publication type:

Article

Mehr Rechtssicherheit für die Nachfolgeplanung - Ausgewählte Aspekte der BFH-Rechtsprechung im Lichte des neuen BMF-Schreibens vom 20.11.2019, FR 2020, 52.

Published in:

FinanzRundschau, 2020, v. 102, n. 8, p. 341, doi. 10.9785/fr-2020-1020805

By:

Krüger, Christiane

Publication type:

Article

Erweiterte Gewerbesteuerkürzung bei verbundenen Grundstückspersonenunternehmen - Gedanken zu BFH v. 27.6.2019 - IV R 44/16, FR 2019, 1061.

Published in:

FinanzRundschau, 2020, v. 102, n. 8, p. 334, doi. 10.9785/fr-2020-1020803

By:

Prinz, Ulrich

Publication type:

Article

Anschaffungskosten bei Erwerb von Anteilen an einer vermögensverwaltenden Personengesellschaft.

Published in:

FinanzRundschau, 2020, v. 102, n. 6, p. 261

By:

N. L.;
Riedel, Lisa

Publication type:

Article

Keine Anwendung der erweiterten Kürzung gem. § 9 Nr. 1 Satz 2 GewStG bei Grundstücksverkäufen innerhalb von drei Jahren nach einem Formwechsel? Zugleich Anmerkung zu FG Köln v. 11.7.2019 - 13 K 2469/17, FR 2019, 1010.

Published in:

FinanzRundschau, 2019, v. 101, n. 21, p. 1000, doi. 10.9785/fr-2019-1012105

By:

Korff, Matthias;
Erdem, Elias

Publication type:

Article

Keine Einkünfteerzielungsabsicht bei von vornherein geplanter Übertragung der Einkunftsquelle auf Rechtsnachfolger.

Published in:

FinanzRundschau, 2019, v. 101, n. 15, p. 730, doi. 10.9785/fr-2019-1011508

By:

N. L.

Publication type:

Article

Übergang des Gewerbeverlusts nach § 10a GewStG von einer Kapital- auf eine Personengesellschaft.

Published in:

FinanzRundschau, 2019, v. 101, n. 14, p. 645, doi. 10.9785/fr-2019-1011402

By:

Suchanek, Markus

Publication type:

Article

Personengesellschaften im Internationalen Steuerrecht: Gestaltungsüberlegungen zur betriebsstättenbezogenen Zuordnung von KapGes-Anteilen.

Published in:

FinanzRundschau, 2019, v. 101, n. 13, p. 597, doi. 10.9785/fr-2019-1011302

By:

Prinz, Ulrich

Publication type:

Article

Ende der doppelten Mitunternehmerstellung bei Übertragung eines Mitunternehmeranteils unter Nießbrauchsvorbehalt?

Published in:

FinanzRundschau, 2019, v. 101, n. 13, p. 605, doi. 10.9785/fr-2019-1011304

By:

Götz, Hellmut

Publication type:

Article

Die ertragsteuerliche Behandlung von Dividendeneinkünften einer KGaA bei ihrem persönlich haftenden Gesellschafter: Zugleich Anmerkungen zum Urteil des FG München v. 25.10.2018 - 13 K 1241/17.

Published in:

FinanzRundschau, 2019, v. 101, n. 12, p. 543, doi. 10.9785/fr-2019-1011203

By:

Gieshoidt, Fabienne

Publication type:

Article

Eine systematische, prinzipienorientierte Einkommensteuer -- eine Utopie? -- Nachtrag zur Realteilung: Perspektiven im Gedenken an Peter Bareis.

Published in:

FinanzRundschau, 2019, v. 101, n. 10, p. 472, doi. 10.9785/fr-2019-1011005

By:

Siegel, Theodor

Publication type:

Article

Gesellschaftsvertragliche Zuweisung des Einnahmenoder Werbungskostenüberschusses einer vermögensverwaltenden GbR bei Gesellschafterwechsel während des Geschäftsjahres.

Published in:

FinanzRundschau, 2019, v. 101, n. 8, p. 373

By:

N. L.;
Bode, W.

Publication type:

Article

Parsing the New Interest Expense Limitation in the Tax Cuts and Jobs Act.

Published in:

ABA Tax Times, 2018, v. 37, n. 2, p. 22

By:

Reach, Daniel M.

Publication type:

Article

Remarks to the 2016 Midyear Meeting: The Tax Ghosts of Christmas Past, Christmas Present, and Christmas Yet to Come.

Published in:

2016

By:

Cuff, Terence Floyd

Publication type:

Speech