Works matching DE "SUBCHAPTER S corporations"

Results: 235

ASSET QUALITY COMPARISON OF SUBCHAPTER S BANKS AND CREDIT UNIONS.

Published in:

International Journal of Finance, 2014, v. 26, n. 3, p. 344

By:

Jain, Ajeet;
Lawrence, Edward R.

Publication type:

Article

Steuerliche Folgen der Übertragung von Wirtschaftsgütern auf eine Personengesellschaft in sog. Mischfällen: Zugleich Besprechung des BFH-Urteils vom 23.3.2023 – IV R 2/20.

Published in:

Die Unternehmensbesteuerung (Ubg), 2023, v. 16, n. 7, p. 359, doi. 10.9785/ubg-2023-160704

By:

Dorn, Katrin;
Niesmann, Frank

Publication type:

Article

Managing Indefinite Deferral of Transition Tax Under Code Sec. 965(i).

Published in:

International Tax Journal, 2025, v. 51, n. 2, p. 3

By:

Jenn, Brian

Publication type:

Article

CONGRESSIONAL AGENDA.

Published in:: Journal of the CPA Practitioner, 2014, v. 6, n. 2, p. 6
Publication type:: Article

Form K-1s Do Not Always a Shareholder Make.

Published in:

Journal of the CPA Practitioner, 2013, v. 5, n. 3, p. 4

By:

Mahler, Peter

Publication type:

Article

HEALTH REIMBURSEMENT ARRANGEMENTS IN SMALL BUSINESSES.

Published in:

Strategic Finance, 2018, v. 99, n. 8, p. 16

By:

HARDEN, WILLIAM;
UPTON, DAVID

Publication type:

Article

The High-Net-Worth Client.

Published in:

Journal of Retirement Planning, 2009, v. 12, n. 3, p. 9

By:

Kroll, Arthur H.

Publication type:

Article

Maximizing Retirement Benefits Using a Subchapter S Corporation ESOP.

Published in:

Journal of Retirement Planning, 2008, v. 11, n. 2, p. 21

By:

Langer, Ira

Publication type:

Article

Choice of Entity Corner: Passthrough Entity SALT Parity Bills: Substantial Authority and More.

Published in:

Journal of Passthrough Entities, 2019, v. 22, n. 6, p. 13

By:

Nichols, Thomas J.

Publication type:

Article

S Corporation Corner.

Published in:

Journal of Passthrough Entities, 2019, v. 22, n. 3, p. 37

By:

Toner, Nelson A.

Publication type:

Article

S Corporation Corner: S Corporation Spin-Offs--New IRS Ruling Policy.

Published in:

Journal of Passthrough Entities, 2019, v. 22, n. 2, p. 35

By:

Walthall, Robert C.

Publication type:

Article

Choice of Entity Corner: The Effect of New International Tax Rules of TCJA on S Corporations: An Update.

Published in:

Journal of Passthrough Entities, 2019, v. 22, n. 2, p. 17

By:

Tierney III, Joseph E.

Publication type:

Article

S Corporation Corner: The Caselli Case: S Corporation Governance Matters.

Published in:

Journal of Passthrough Entities, 2019, v. 22, n. 1, p. 29

By:

Toner, Nelson A.

Publication type:

Article

Choice Of Entity Corner: S Corporations and the New International Tax Provisions of the TCJA.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 5, p. 7

By:

Tierney III, Joseph E.

Publication type:

Article

A Note from the Editor-in-Chief.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 5, p. 5

By:

LEVUN, CHARLES R.

Publication type:

Article

Tax Controversy Corner: Consider the Constructive Partnership Rules Before Reorganizing to Elect Out of the BBA.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 3, p. 51

By:

Brackney, Megan L.

Publication type:

Article

Real Estate & Passthrough Corner: Real Estate Finance Post-Tax Reform: New Markets Tax Credit, Rehabilitation Tax Credit and Qualified Opportunity Zones.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 3, p. 35

By:

Masterson, Brian S.;
Lencz, Norman;
Davidson, Christopher S.

Publication type:

Article

S Corporation Corner: The S Corporation Partner Under the New Partnership Tax Audit Rules.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 3, p. 31

By:

Toner, Nelson A.

Publication type:

Article

Passthrough Finance Techniques Corner: Delaware Court Clarifies Advancement Rights.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 3, p. 27

By:

Bender, Kelly;
Frost, Steve

Publication type:

Article

International Tax Issues Corner: The New Centralized Partnership Audit Regime.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 3, p. 13

By:

Forst, David

Publication type:

Article

Tax Controversy Corner: Let's Not Forget, Partnerships Are Not the Only Passthrough Entities Subject to IRS Examination.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 65

By:

Al-Shathir, Laura E. Krebs

Publication type:

Article

S Corporation Corner: New Code Sec. 199A and the Confi gurations of Qualifi ed Business Income: Leveling the Playing Field for Pass-Thru Entities After the C Corporation Rate Cut.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 45

By:

Hall III, C. Wells

Publication type:

Article

Tax Tip: Minimizing the Effects of Passive Investment Income in S Corporations.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 1, p. 45

By:

Looney, Stephen R.;
Waters, Edward A.

Publication type:

Article

S Corporation Corner: Musings on an S Corporation Ruling (Code Sec. 1374).

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 1, p. 29

By:

Toner, Nelson A.

Publication type:

Article

S Corporation Corner: Life Insurance and S Corporations: Opportunities and Perils.

Published in:

Journal of Passthrough Entities, 2017, v. 20, n. 6, p. 33

By:

Walthall, Robert C.

Publication type:

Article

Choice Of Entity Corner: Maintaining Flexibility in Light of Tax Reform.

Published in:

Journal of Passthrough Entities, 2017, v. 20, n. 6, p. 11

By:

Nichols, Thomas J.

Publication type:

Article

S Corporation Corner: The IRS Announces It Will No Longer Rule in Three Areas Involving S Corporations.

Published in:

Journal of Passthrough Entities, 2017, v. 20, n. 4, p. 37

By:

Hall III, C. Wells;
Kugler, Paul;
Harris, Deanna Walton

Publication type:

Article

Choice of Entity Corner: Reduced Scope of Final 385 Regulations: Better Targeting in the War on Inversions.

Published in:

Journal of Passthrough Entities, 2017, v. 20, n. 4, p. 9

By:

Tierney III, Joseph E.

Publication type:

Article

S Corporation Corner: Mr. Hargis: The Basis of His Indebtedness.

Published in:

Journal of Passthrough Entities, 2017, v. 20, n. 3, p. 23

By:

Toner, Nelson

Publication type:

Article

S Corporation Corner Early Re-Election of S Corporation Status Under Code Sec. 1362(g).

Published in:

Journal of Passthrough Entities, 2017, v. 20, n. 1, p. 21

By:

Toner, Nelson

Publication type:

Article

S Corporation Corner Recapitalizing The S Corporation with Nonvoting Stock—And Avoiding The IRS Attack Zone!

Published in:

Journal of Passthrough Entities, 2016, v. 19, n. 4, p. 37

By:

Walthall, Robert C.

Publication type:

Article

Choice of Entity Corner New 385 Regulations and Subchapter S — Collateral Damage in the War on Inversions.

Published in:

Journal of Passthrough Entities, 2016, v. 19, n. 4, p. 11

By:

Tierney III, Joseph E.

Publication type:

Article

S Corporation Corner.

Published in:

Journal of Passthrough Entities, 2016, v. 19, n. 3, p. 29

By:

Toner, Nelson

Publication type:

Article

Choice Of Entity Corner Moving the Immovable: Finding Flexibility in an F Reorganization.

Published in:

Journal of Passthrough Entities, 2016, v. 19, n. 2, p. 7

By:

Tutaj, Adam J.

Publication type:

Article

S Corporation Corner.

Published in:

Journal of Passthrough Entities, 2016, v. 19, n. 1, p. 29

By:

Toner, Nelson

Publication type:

Article

State Law & State Taxation Corner.

Published in:

Journal of Passthrough Entities, 2015, v. 18, n. 5, p. 33

By:

Biek, John A.

Publication type:

Article

S Corporation Corner.

Published in:

Journal of Passthrough Entities, 2015, v. 18, n. 5, p. 29

By:

Toner, Nelson

Publication type:

Article

S Corporation Corner.

Published in:

Journal of Passthrough Entities, 2015, v. 18, n. 4, p. 41

By:

Frentz, Stuart J.

Publication type:

Article

S Corporation Corner.

Published in:

Journal of Passthrough Entities, 2015, v. 18, n. 3, p. 27

By:

Toner, Nelson A.

Publication type:

Article

A NOTE FROM THE EDITOR-IN-CHIEF.

Published in:

Journal of Passthrough Entities, 2015, v. 18, n. 3, p. 5

By:

LEVUN, CHARLES R.;
COHEN, MICHAEL J.;
Levun, Chuck

Publication type:

Article

Defining an Item of Income, Loss or Deduction.

Published in:

Journal of Passthrough Entities, 2015, v. 18, n. 1, p. 25

By:

Toner, Nelson A.

Publication type:

Article

Tax Tip.

Published in:

Journal of Passthrough Entities, 2014, v. 17, n. 6, p. 63

By:

Owen, Stephen L.

Publication type:

Article

S Corporation Corner.

Published in:

Journal of Passthrough Entities, 2014, v. 17, n. 6, p. 45

By:

Frentz, Stuart J.

Publication type:

Article

Real Estate & Passthrough Planning Corner.

Published in:

Journal of Passthrough Entities, 2014, v. 17, n. 6, p. 35

By:

Lencz, Norman;
Masterson, Brian S.

Publication type:

Article

S Corporation Corner.

Published in:

Journal of Passthrough Entities, 2014, v. 17, n. 4, p. 49

By:

Walthall, Robert C.

Publication type:

Article

S Corporation Corner.

Published in:

Journal of Passthrough Entities, 2014, v. 17, n. 3, p. 29

By:

Toner, Nelson A.

Publication type:

Article

International Tax Issues Corner.

Published in:

Journal of Passthrough Entities, 2014, v. 17, n. 3, p. 13

By:

Forst, David

Publication type:

Article

ESOPs Corner.

Published in:

Journal of Passthrough Entities, 2014, v. 17, n. 3, p. 9

By:

Brown, Gregory K.

Publication type:

Article

Recent Developments & Observations.

Published in:

Journal of Passthrough Entities, 2014, v. 17, n. 1, p. 37

By:

Cohen, Adam M.

Publication type:

Article

Tax Tip.

Published in:

Journal of Passthrough Entities, 2014, v. 17, n. 1, p. 33

By:

Looney, Stephen R.

Publication type:

Article