Works matching DE "LETTER rulings (Income tax)"
Results: 75
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
Binding rulings.
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- Fiscal Studies, 1997, v. 18, n. 2, p. 189, doi. 10.1111/j.1475-5890.1997.tb00260.x
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- Publication type:
- Article
Reducing Idaho Tax Liability with Non-Resident Trusts.
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- Advocate (05154987), 2018, v. 61, n. 5, p. 43
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- Publication type:
- Article
When Worlds Collide: Applying the Nonobviousness and Novelty Requirements of Patent Law to Tax Strategy Patents.
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- ATA Journal of Legal Tax Research, 2009, v. 7, p. 1, doi. 10.2308/jltr.2009.7.1.1
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- 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
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- Publication type:
- Article
Buy-Sell Agreements Between Subchapter S Corporations and National Bank Directors.
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- Bank Accounting & Finance (08943958), 2003, v. 16, n. 4, p. 40
- Publication type:
- Article
Health Reimbursement Arrangements.
- Published in:
- CPA Journal, 2016, v. 86, n. 1, p. 56
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- Article
IRS Ruling May Open Up a New Estate-Planning Tool.
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- CPA Journal, 2014, v. 84, n. 12, p. 50
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- Publication type:
- Article
The Basics of Private Letter Rulings.
- Published in:
- CPA Journal, 2010, v. 80, n. 11, p. 44
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- Article
Shielding the Family Limited Partnership from IRS Attacks.
- Published in:
- CPA Journal, 2000, v. 70, n. 9, p. 39
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- 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
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- 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
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- 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
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- 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
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- 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
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- Publication type:
- Article
Current Federal Tax Developments.
- Published in:
- Journal of Taxation of Financial Products, 2010, v. 9, n. 1, p. 5
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- 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
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- Publication type:
- Article
Current Federal Tax Developments.
- Published in:
- Journal of Taxation of Financial Products, 2009, v. 8, n. 1, p. 9
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- 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
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- 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
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- 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
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- 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
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- Article
1RS Gives Widow(er)s Second Chance at Portability.
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- 2014
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- Publication type:
- Opinion
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
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- 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
Recent IRS Ruling on a Mid-Year PTEP Distribution.
- Published in:
- International Tax Journal, 2023, v. 49, n. 1, p. 3
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- 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
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- 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
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- Publication type:
- Article
Withholding Tax Recordkeeping: Penalized for Withholding the Correct Amount.
- Published in:
- International Tax Journal, 2003, v. 29, n. 4, p. 66
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- Publication type:
- Article
Offshore Credit Card Records: Invasion by the IRS.
- Published in:
- International Tax Journal, 2003, v. 29, n. 4, p. 59
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- Publication type:
- Article
Not So Private: IRS letters cited as law.
- Published in:
- American Bar Association Journal, 1983, v. 69, n. 11, p. 1614
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- Publication type:
- Article
Tax Notes.
- Published in:
- American Bar Association Journal, 1977, v. 63, n. 10, p. 1484
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- Publication type:
- Article
Special I.R.S. Announcement.
- Published in:
- American Bar Association Journal, 1975, v. 61, n. 6, p. 764
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- Publication type:
- Article
The Death of "Comfort Rulings"?
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- Journal of Corporate Accounting & Finance (Wiley), 1989, v. 1, n. 1, p. 91, doi. 10.1002/jcaf.3970010113
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- Publication type:
- Article
The IRS Moves Toward Income Tax Equality for Same-Sex Couples Despite DOMA.
- Published in:
- 2011
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- Publication type:
- Opinion
IRS Issues Guidance on Adequate Disclosure.
- Published in:
- Journal of Tax Practice & Procedure, 2008, v. 10, n. 1, p. 9
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- Publication type:
- Article
Open Questions and Recent Guidance Regarding the Life Settlement Industry.
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- Journal of Structured Finance, 2009, v. 15, n. 2, p. 83, doi. 10.3905/JSF.2009.15.2.083
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- Article
Questions the IRS Will Not Answer.
- Published in:
- Indiana Law Journal, 2022, v. 97, n. 2, p. 523
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- Publication type:
- Article
The IRA Beneficiary Quandary.
- Published in:
- Journal of Financial Planning, 1996, v. 9, n. 4, p. 16
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- Publication type:
- Article
'Equity' Split-Dollar Arrangements in Light of New IRS Interpretation.
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- Journal of Financial Planning, 1996, v. 9, n. 3, p. 26
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- Publication type:
- Article
Leveraging What the IRS Gives You.
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- Journal of Practical Estate Planning, 2007, v. 9, n. 5, p. 25
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- Publication type:
- Article
A Note From the Editor-in-Chief.
- Published in:
- Journal of Practical Estate Planning, 2007, v. 9, n. 5, p. 3
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- 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
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- 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
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- Article
Recent Developments & Observations.
- Published in:
- Journal of Passthrough Entities, 2016, v. 19, n. 3, p. 47
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- Publication type:
- Article
Acquisitions, Dispositions & Structuring Techniques Corner.
- Published in:
- Journal of Passthrough Entities, 2016, v. 19, n. 3, p. 7
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- Publication type:
- Article