Works matching DE "LETTER rulings (Income tax)"

Results: 75

The IRA Beneficiary Quandary.

Published in:

Journal of Financial Planning, 1996, v. 9, n. 4, p. 16

By:

Shanney-Saborsky, Regina

Publication type:

Article

'Equity' Split-Dollar Arrangements in Light of New IRS Interpretation.

Published in:

Journal of Financial Planning, 1996, v. 9, n. 3, p. 26

By:

Brody, Lawrence;
Althauser, Lucinda

Publication type:

Article

Sandwich Structures: The IRS Illuminates the Application of the DRD and Other Provisions.

Published in:

International Tax Journal, 2010, v. 36, n. 4, p. 61

By:

Hicks, Hal;
Sensenbrenner, Eric;
McCall, Daniel

Publication type:

Article

International Tax Controversies: Branch Rule Update: Two IRS Private Letter Rulings Offer Guidance on the Effective Rate of Tax Test.

Published in:

International Tax Journal, 2010, v. 36, n. 1, p. 11

By:

Fuller, James P.;
Halpern, Adam S.;
Fitzgibbon, Timothy J.

Publication type:

Article

Withholding Tax Recordkeeping: Penalized for Withholding the Correct Amount.

Published in:

International Tax Journal, 2003, v. 29, n. 4, p. 66

By:

Andreoli, Brian E.;
Dembitz, Edward

Publication type:

Article

Offshore Credit Card Records: Invasion by the IRS.

Published in:

International Tax Journal, 2003, v. 29, n. 4, p. 59

By:

Jensen, Paul;
Spikes, Pam

Publication type:

Article

IRS Allows Loss on Surrender of a Life Insurance Contract.

Published in:

Journal of Financial Service Professionals, 2010, v. 64, n. 2, p. 14

By:

Commito, Thomas F.

Publication type:

Article

Executive Benefits for ESOP-Owned S Corporations Post-IRC Secs. 409A and 409(p).

Published in:

Journal of Financial Service Professionals, 2007, v. 61, n. 3, p. 59

By:

Zugell, Daniel M.;
Shuler, Pete;
Thomas, Fred H.

Publication type:

Article

TEI Comments on IRS Proposed Regulations Impacting Publicly Traded Partnership.

Published in:: Tax Executive, 2015, v. 67, n. 6, p. 73
Publication type:: Article

TEI Urges Manitoba to Adopt Statute of Limitations.

Published in:: Tax Executive, 2013, v. 65, n. 2, p. 125
Publication type:: Article

Success-Based Fees -- Rev. Proc. 2011-29 Safe Harbor.

Published in:: Tax Executive, 2013, v. 65, n. 2, p. 121
Publication type:: Article

TEI Responds to OTR Notice Regarding Letter Rulings.

Published in:: Tax Executive, 2002, v. 54, n. 5, p. 470
Publication type:: Article

Tax Guidance Issued on Life Insurance and Annuity Payments to Nonresident Aliens and Residents of Puerto Rico.

Published in:

Review of Business, 2005, v. 26, n. 2, p. 57

By:

Aquilio, Mark

Publication type:

Article

S Corporation Corner.

Published in:

Journal of Passthrough Entities, 2010, v. 13, n. 2, p. 39

By:

Frentz, Stuart J.

Publication type:

Article

Recent Developments and Observations.

Published in:

Journal of Passthrough Entities, 2009, v. 12, n. 6, p. 29

By:

Schippel, Bahar A.

Publication type:

Article

Allocating Gain and Loss to QSST Shareholders.

Published in:

Journal of Passthrough Entities, 2008, v. 11, n. 5, p. 47

By:

Tiesi, Angelo F.

Publication type:

Article

Recent Developments and Observations.

Published in:

Journal of Passthrough Entities, 2008, v. 11, n. 4, p. 23

By:

Schippel, Bahar A.

Publication type:

Article

Estate & Succession Planning Corner.

Published in:

Journal of Passthrough Entities, 2008, v. 11, n. 1, p. 7

By:

Richman, Lawrence I.

Publication type:

Article

Health Reimbursement Arrangements.

Published in:

CPA Journal, 2016, v. 86, n. 1, p. 56

By:

Clark, David W.;
Pulliam, Darlene

Publication type:

Article

IRS Ruling May Open Up a New Estate-Planning Tool.

Published in:

CPA Journal, 2014, v. 84, n. 12, p. 50

By:

Gonzalez, Deborah;
Ganguli, Gouranga

Publication type:

Article

Too Small to Succeed: How Small Nonprofits are Disadvantaged by the Unrelated Business Income Tax.

Published in:

Brooklyn Law Review, 2023, v. 88, n. 4, p. 1385

By:

Cohan, Rebeka

Publication type:

Article

"Hey Alexa, Do Consumers Really Want More Data Privacy?" AN ANALYSIS OF THE NEGATIVE EFFECTS OF THE GENERAL DATA PROTECTION REGULATION.

Published in:

Brooklyn Law Review, 2019, v. 85, n. 1, p. 257

By:

Wilcox, Katherine M.

Publication type:

Article

The Basics of Private Letter Rulings.

Published in:

CPA Journal, 2010, v. 80, n. 11, p. 44

By:

Boike, Chris;
Sharp, Andrew D.

Publication type:

Article

Shielding the Family Limited Partnership from IRS Attacks.

Published in:

CPA Journal, 2000, v. 70, n. 9, p. 39

By:

Keiser, Laurence

Publication type:

Article

The IRS Moves Toward Income Tax Equality for Same-Sex Couples Despite DOMA.

Published in:

2011

By:

Nelson, Marisa

Publication type:

Opinion

Right Answer, Wrong Questions: Rethinking private Letter Ruling 2008-22-041 and Its Implications for Supporting Organizations Seeking Excess Business Holdings Exemptions.

Published in:

Tax Lawyer, 2010, v. 64, n. 1, p. 175

By:

Collins, Mhairi

Publication type:

Article

Open Questions and Recent Guidance Regarding the Life Settlement Industry.

Published in:

Journal of Structured Finance, 2009, v. 15, n. 2, p. 83, doi. 10.3905/JSF.2009.15.2.083

By:

GELFOND, FREDERIC J.

Publication type:

Article

Buy-Sell Agreements Between Subchapter S Corporations and National Bank Directors.

Published in:: Bank Accounting & Finance (08943958), 2003, v. 16, n. 4, p. 40
Publication type:: Article

Recent IRS Ruling on a Mid-Year PTEP Distribution.

Published in:

International Tax Journal, 2023, v. 49, n. 1, p. 3

By:

Ngo, Caroline H.

Publication type:

Article

Binding rulings.

Published in:

Fiscal Studies, 1997, v. 18, n. 2, p. 189, doi. 10.1111/j.1475-5890.1997.tb00260.x

By:

Chan, Winnie

Publication type:

Article

IRS Expands Scope of Private Letter Ruling Program for Spin-offs.

Published in:

Journal of Taxation of Investments, 2018, v. 35, n. 2, p. 3

By:

Asali, Layla J.;
Howlett, Andrew L.;
Zhang, Katherine H.;
Zimmerman, David W.

Publication type:

Article

Reducing Idaho Tax Liability with Non-Resident Trusts.

Published in:

Advocate (05154987), 2018, v. 61, n. 5, p. 43

By:

Morrow, Ed;
Fout, Christina

Publication type:

Article

Not So Private: IRS letters cited as law.

Published in:

American Bar Association Journal, 1983, v. 69, n. 11, p. 1614

By:

Middleton, Martha

Publication type:

Article

Tax Notes.

Published in:

American Bar Association Journal, 1977, v. 63, n. 10, p. 1484

By:

Segal, Alan F.

Publication type:

Article

Special I.R.S. Announcement.

Published in:

American Bar Association Journal, 1975, v. 61, n. 6, p. 764

By:

Rollin, Arthur S.

Publication type:

Article

Questions the IRS Will Not Answer.

Published in:

Indiana Law Journal, 2022, v. 97, n. 2, p. 523

By:

CAUBLE, EMILY

Publication type:

Article

IRS Issues Guidance on Adequate Disclosure.

Published in:

Journal of Tax Practice & Procedure, 2008, v. 10, n. 1, p. 9

By:

Dougherty, James;
Cryan, Thomas;
Patel, Vibhuti

Publication type:

Article

1RS Gives Widow(er)s Second Chance at Portability.

Published in:

2014

By:

Kitces, Michael E.

Publication type:

Opinion

When Worlds Collide: Applying the Nonobviousness and Novelty Requirements of Patent Law to Tax Strategy Patents.

Published in:

ATA Journal of Legal Tax Research, 2009, v. 7, p. 1, doi. 10.2308/jltr.2009.7.1.1

By:

Sawyers, Roby B.;
Chumney, Wade M.;
Baumer, David L.

Publication type:

Article

The Application of Sections 704(c)(1)(B) and 737 after an Assets-Over Partnership Merger: An Analysis of Revenue Ruling 2004-43.

Published in:

ATA Journal of Legal Tax Research, 2004, v. 2, p. 40, doi. 10.2308/jltr.2004.2.1.40

By:

Orbach, Kenneth N.

Publication type:

Article

Update: The Service Revokes a Ruling on Allocating the Cost of Power Purchase Agreements.

Published in:: Journal of Taxation of Investments, 2013, v. 30, n. 3, p. 95
Publication type:: Article

Recent Developments: Notes on the Economic Substance Doctrine, the Deductibility of Qualified Residence Interest, and More.

Published in:: Journal of Taxation of Investments, 2012, v. 30, n. 1, p. 81
Publication type:: Article

The Death of "Comfort Rulings"?

Published in:

Journal of Corporate Accounting & Finance (Wiley), 1989, v. 1, n. 1, p. 91, doi. 10.1002/jcaf.3970010113

By:

Rocen, Donald T.;
Fry, Lorrie J.

Publication type:

Article

An Approach for Avoiding the 90-Day Startup Period for Wholly-Owned Trusts that Are Formed to Address U.S. Withholding Tax Concerns for Unregistered Debt.

Published in:

Journal of Taxation of Financial Products, 2016, v. 14, n. 2, p. 11

By:

Cejudo, William P.;
Pahuskin, Steven R.

Publication type:

Article

Real Estate Perspective: Private Letter Rulings Provide Guidance for Multi-Class Non-Traded REITs.

Published in:

Journal of Taxation of Financial Products, 2012, v. 10, n. 3, p. 9

By:

Ritter, K. Peter

Publication type:

Article

Current Federal Tax Developments: Private Letter Ruling Addresses the Federal Income Tax Treatment of Fees Paid by Borrowers to Obtain the Consent of Lenders to Modifications of Debt Instruments.

Published in:

Journal of Taxation of Financial Products, 2012, v. 10, n. 3, p. 5

By:

Carlisle, Linda E.;
Lanning, Geoffrey B.

Publication type:

Article

A Note From the Editors-in-Chief.

Published in:

Journal of Taxation of Financial Products, 2012, v. 10, n. 3, p. 3

By:

Price, Mark H.;
Collinson, Dale S.

Publication type:

Article

Two Recent Private Letter Rulings Provide a Rationale for Determining When Certain Derivative Contracts Will Be Considered Securities Under Code Sec. 851(b)(2) and Will Produce Qualifying Income for a Regulated Investment Company.

Published in:

Journal of Taxation of Financial Products, 2011, v. 9, n. 3, p. 51

By:

Zimmerman, William P.;
Baker, Shawn K.

Publication type:

Article

Current Federal Tax Developments.

Published in:

Journal of Taxation of Financial Products, 2010, v. 9, n. 1, p. 5

By:

Tanden, Raj;
Grossman, Gabriel D.

Publication type:

Article

A Note From the Editors-in-Chief.

Published in:

Journal of Taxation of Financial Products, 2010, v. 9, n. 1, p. 3

By:

Price, Mark H.;
Collinson, Dale S.

Publication type:

Article