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

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

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

Current Federal Tax Developments.

Published in:

Journal of Taxation of Financial Products, 2009, v. 8, n. 1, p. 9

By:

Pomierski, William R.

Publication type:

Article

Leveraging What the IRS Gives You.

Published in:

Journal of Practical Estate Planning, 2007, v. 9, n. 5, p. 25

By:

Weller, James P.

Publication type:

Article

A Note From the Editor-in-Chief.

Published in:

Journal of Practical Estate Planning, 2007, v. 9, n. 5, p. 3

By:

Culver, Barbara A.

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

Questions the IRS Will Not Answer.

Published in:

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

By:

CAUBLE, EMILY

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