Works matching DE "LETTER rulings (Income tax)"

Results: 75

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 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

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

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

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

Published in:

2014

By:

Kitces, Michael E.

Publication type:

Opinion

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

Real Estate Investment Trust Corner: Recent Guidance Issued Pursuant to the IRS's Code Sec. 856(c)(5)(J) Authority: Development Grants Considered Qualifying Income.

Published in:

Journal of Passthrough Entities, 2017, v. 20, n. 6, p. 31

By:

Matuszak, Eric;
Fisher, Mark C.;
Santamaria, Monisha

Publication type:

Article

Recent Developments & Observations: Final Qualifying Income Regulations Under Code Sec. 7704(d)(1)(E) Were Worth the Wait: Part II.

Published in:

Journal of Passthrough Entities, 2017, v. 20, n. 4, p. 51

By:

Cohen, Adam M.;
Ritchey, Sarah K.

Publication type:

Article

Recent Developments & Observations.

Published in:

Journal of Passthrough Entities, 2016, v. 19, n. 3, p. 47

By:

Cohen, Adam M.;
Ritchey, Sarah K.

Publication type:

Article

Acquisitions, Dispositions & Structuring Techniques Corner.

Published in:

Journal of Passthrough Entities, 2016, v. 19, n. 3, p. 7

By:

Lay, Matthew;
Scaramella, Michael

Publication type:

Article

Real Estate & Passthrough Finance Techniques Corner.

Published in:

Journal of Passthrough Entities, 2016, v. 19, n. 2, p. 21

By:

Rubin, Blake D.;
Whiteway, Andrea M.

Publication type:

Article

Real Estate Investment Trust Corner.

Published in:

Journal of Passthrough Entities, 2015, v. 18, n. 4, p. 37

By:

Beyene, Sasibeh S.;
Fisher, Mark C.;
Schachat, Robert D.

Publication type:

Article

Real Estate Investment Trust Corner.

Published in:

Journal of Passthrough Entities, 2015, v. 18, n. 2, p. 27

By:

Fisher, Mark;
Marushchak, Mariya;
Schachat, Robert

Publication type:

Article

Like-Kind Exchange Corner.

Published in:

Journal of Passthrough Entities, 2015, v. 18, n. 2, p. 17

By:

Foster, Mary B.

Publication type:

Article

Real Estate Investment Trust Corner.

Published in:

Journal of Passthrough Entities, 2014, v. 17, n. 3, p. 27

By:

Cullen, Daniel F.

Publication type:

Article

Real Estate Investment Trust Corner.

Published in:

Journal of Passthrough Entities, 2014, v. 17, n. 2, p. 47

By:

Fisher, Mark;
Marushchak, Mariya;
Schachat, Robert

Publication type:

Article

S Corporation Corner.

Published in:

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

By:

Toner, Nelson A.

Publication type:

Article

A Note From the Editor-in-Chief.

Published in:

Journal of Passthrough Entities, 2014, v. 17, n. 1, p. 5

By:

Levun, Chuck

Publication type:

Article

IRS Letter Ruling Addresses Tax Consequences of Corporate Reorganization Involving Dual-Resident Companies.

Published in:

Journal of Passthrough Entities, 2013, v. 16, n. 6, p. 27

By:

Forst, David

Publication type:

Article

International Tax Issues Corner.

Published in:

Journal of Passthrough Entities, 2013, v. 16, n. 5, p. 13

By:

Forst, David

Publication type:

Article

A Note From the Editor-in-Chief.

Published in:

Journal of Passthrough Entities, 2012, v. 15, n. 4, p. 5

By:

Levun, Charles R.;
Michael, Cohen J.

Publication type:

Article

Real Estate Investment Trust Corner.

Published in:

Journal of Passthrough Entities, 2011, v. 14, n. 3, p. 27

By:

Cullen, Daniel F.

Publication type:

Article

International Tax Issues Corner.

Published in:

Journal of Passthrough Entities, 2011, v. 14, n. 3, p. 13

By:

Forst, David

Publication type:

Article

Real Estate & Passthrough Finance Techniques Corner: IRS Stretches to Help a Taxpayer in New Disguised Sale Private Letter Ruling.

Published in:

Journal of Passthrough Entities, 2011, v. 14, n. 2, p. 27

By:

Rubin, Blake D.;
Whiteway, Andrea Macintosh;
Finkelstein, Jon G.

Publication type:

Article

Like-Kind Exchange Corner.

Published in:

Journal of Passthrough Entities, 2010, v. 13, n. 5, p. 15

By:

Weller, Louis S.;
Marques, Gregory A.

Publication type:

Article

International Tax Issues Corner.

Published in:

Journal of Passthrough Entities, 2010, v. 13, n. 5, p. 13

By:

Forst, David

Publication type:

Article

Estate & Succession Planning Corner.

Published in:

Journal of Passthrough Entities, 2010, v. 13, n. 5, p. 11

By:

Richman, Lawrence I.

Publication type:

Article

S Corporation Corner.

Published in:

Journal of Passthrough Entities, 2010, v. 13, n. 4, p. 43

By:

Walthall, Robert C.

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

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

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

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

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

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

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

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

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

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