Works matching DE "REVENUE rulings"

Results: 71

Ruminations on Negative Basis, Rev. Rul. 68-55, and Bigfoot Fallacies.

Published in:

Tax Lawyer, 2025, v. 78, n. 2, p. 225

By:

WELLS, BRET

Publication type:

Article

Grantor Trust Gambits.

Published in:

Tax Lawyer, 2024, v. 78, n. 1, p. 117

By:

MCCOUCH, GRAYSON M. P.

Publication type:

Article

Does the European fiscal framework play a pivotal role in shaping fiscal cyclicality of the revenue side of the budget balance?

Published in:

Economic Analysis & Policy, 2025, v. 86, p. 2162, doi. 10.1016/j.eap.2025.05.047

By:

Carnazza, Giovanni;
Lanterna, Federica;
Liberati, Paolo

Publication type:

Article

Enhancing Prudent Fiscal Policy.

Published in:

Central European Journal of Economic Modelling & Econometrics, 2019, v. 11, n. 4, p. 199

By:

Poniatowski, Grzegorz

Publication type:

Article

Can Variable Prepaid Forward Contracts' Settlement Dates Be Extended Without Having to Recognize Gain?

Published in:

Journal of Taxation & Regulation of Financial Institutions, 2017, v. 30, n. 4, p. 55

By:

DIEHL, KEVIN A.

Publication type:

Article

Investment Fund Managers' Use of Stock Options and Stock Appreciation Rights Under Section 457A in the Wake of Revenue Ruling 2014-18.

Published in:

Journal of Taxation & Regulation of Financial Institutions, 2014, v. 28, n. 2, p. 5

By:

BROSE, JON P.

Publication type:

Article

FROM THE EDITOR.

Published in:

Journal of Taxation & Regulation of Financial Institutions, 2014, v. 28, n. 2, p. 5

By:

Shadab, Houman B.

Publication type:

Article

Second Chances: Exceptions to the 60-Day Rollover Requirement.

Published in:

Journal of Financial Planning, 2005, v. 18, n. 9, p. 86

By:

Tacchino, Kenn Beam;
Moore, Christina

Publication type:

Article

Foreign Retirement and Savings Plans, Waiver of Forms 3520 and Forms 3520-A, and Limits of Rev. Proc. 2020-17.

Published in:

International Tax Journal, 2020, v. 46, n. 2, p. 29

By:

Sheppard, Hale E.

Publication type:

Article

Schering-Plough--Failing to Apply the IRS's Position on Conduits for Purposes of Code Sec. 956.

Published in:

International Tax Journal, 2010, v. 36, n. 4, p. 47

By:

Feldgarden, Robert

Publication type:

Article

Fiscal rules, fiscal performance and economic growth in Sub‐Saharan Africa.

Published in:

African Development Review / Revue Africaine de Développement, 2021, v. 33, n. 4, p. 607, doi. 10.1111/1467-8268.12595

By:

Nabieu, Gladys Awinpoak Abindaw;
Bokpin, Godfred Alufar;
Osei, Achampong Kofi;
Asuming, Patrick Opoku

Publication type:

Article

Paycheck Protection Program and Deductions.

Published in:

Journal of Financial Service Professionals, 2021, v. 75, n. 2, p. 6

By:

Commito, Thomas F.

Publication type:

Article

IRS Issues Pronouncement on "Reasonable Compensation".

Published in:

Journal of Financial Service Professionals, 2016, v. 70, n. 2, p. 11

By:

Commito, Thomas F.

Publication type:

Article

Tipping the Scales with the Wait-and-See Life Exchange.

Published in:

Journal of Financial Service Professionals, 2013, v. 67, n. 1, p. 65

By:

Rinn, Andrew

Publication type:

Article

IRS Rules on Surrenders, Sales of Life Insurance Policies.

Published in:

Journal of Financial Service Professionals, 2009, v. 63, n. 6, p. 9

By:

Commito, Thomas F.

Publication type:

Article

IRS Provides Tax Relief for Victims of Ponzi-Type Schemes.

Published in:

Journal of Financial Service Professionals, 2009, v. 63, n. 4, p. 7

By:

Commito, Thomas F.

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

The role of tax preparers in tax compliance.

Published in:

Policy Sciences, 1989, v. 22, n. 2, p. 167, doi. 10.1007/BF00141383

By:

Klepper, Steven;
Nagin, Daniel

Publication type:

Article

Tax Accounting.

Published in:

Journal of Passthrough Entities, 2009, v. 12, n. 3, p. 41

By:

Palmer, III, John B.

Publication type:

Article

Recent Developments and Observations.

Published in:

Journal of Passthrough Entities, 2008, v. 11, n. 5, p. 25

By:

Cohen, Adam M.

Publication type:

Article

REITs and Tenant Friendly Structures - Private Letter Ruling 200752012.

Published in:

Journal of Passthrough Entities, 2008, v. 11, n. 3, p. 39

By:

Cullen, Daniel F.

Publication type:

Article

Related Parties and Code Sec. 1031(f): The Do's and Don'ts.

Published in:

Journal of Passthrough Entities, 2007, v. 10, n. 4, p. 29

By:

Foster, Mary B.

Publication type:

Article

Failure to Aggregate Rental Property: Late Election May Be an Option.

Published in:

CPA Journal, 2011, v. 81, n. 12, p. 14

By:

Barnett, Robert S.

Publication type:

Article

Grantor Trusts and Tax Liability: Revenue Ruling 2004-64.

Published in:

CPA Journal, 2005, v. 75, n. 9, p. 60

By:

Szerlip, Nathan

Publication type:

Article

New Ruling on Treatment of Environmental Cleanup Costs.

Published in:

CPA Journal, 2005, v. 75, n. 1, p. 44

By:

Price, Charles E.;
Weld, Leonard G.

Publication type:

Article

Related-Party Like-Kind Property Exchanges: Recent IRS Guidance.

Published in:

CPA Journal, 2004, v. 74, n. 5, p. 44

By:

Nichols, Nancy B.;
Mayclim, Jill;
Sullivan, M. Cathy

Publication type:

Article

VARIABLE PREPAID FORWARD TRANSACTIONS NOT CONSIDERED SALES.

Published in:

CPA Journal, 2003, v. 73, n. 12, p. 55

By:

Callendar, Jeff;
Kaplan, Steven

Publication type:

Article

IRS Ruling on Parachutes Lands Softly on Accounting Concerns.

Published in:

Strategic Finance, 2008, v. 89, n. 10, p. 22

By:

Barlas, Stephen

Publication type:

Article

2012 RHODE ISLAND PUBLIC LAWS.

Published in:: Roger Williams University Law Review, 2013, v. 18, n. 2, p. 448
Publication type:: Article

Municipal Law. Moreau v. Flanders, 15 A.3d 565 (R.I. 2011).

Published in:

Roger Williams University Law Review, 2012, v. 17, n. 2, p. 602

By:

Holst, Karin S.

Publication type:

Article

The Careful Employer: Taxpayer Guidance Under the All Events Test and Revenue Ruling 2011-29.

Published in:

2013

By:

Colangelo, Sarah W.

Publication type:

Opinion

INCOME RECOGNITION AND REVENUE RULING 2003-10: A LARGE SHIP STEERED BY A VERY SMALL RUDDER.

Published in:

Tax Lawyer, 2006, v. 60, n. 1, p. 177

By:

Baillif, Michael;
Reid, Monique C.

Publication type:

Article

Focus for Tax Treatment of Same- Sex Marriage Shifts to States.

Published in:

Journal of State Taxation, 2014, v. 32, n. 2, p. 33

By:

Luscombe, Mark A.

Publication type:

Article

Texas Margin Tax Rate Debate--Controversies Ensue.

Published in:

Journal of State Taxation, 2011, v. 29, n. 5, p. 17

By:

Lyda, Kirk;
Brown, Jessica L.

Publication type:

Article

The Character of Staking Rewards: Interest, Rent, Royalties, or a Hidden Partnership?

Published in:

Journal of Taxation of Investments, 2023, v. 41, n. 1, p. 57

By:

Foreman, Matthew E.;
Kabel, Michelle S.

Publication type:

Article

New IRS Guidance on Credits for Sequestration of Carbon.

Published in:

Journal of Taxation of Investments, 2021, v. 39, n. 1, p. 3

By:

Lehrer II, John R.;
Leggette, Poe

Publication type:

Article

Cryptocurrency Tax Update: If There's a Hard Fork in the Road, Take It (or Not).

Published in:

Journal of Taxation of Investments, 2020, v. 37, n. 2, p. 43

By:

Cotler, Brett

Publication type:

Article

How the UEFA Champions League divided Europe and harmed competitive balance within domestic leagues.

Published in:

Soccer & Society, 2023, v. 24, n. 4, p. 492, doi. 10.1080/14660970.2023.2194513

By:

Ünsal, Efe

Publication type:

Article

Corporations, comity and the 'revenue rule': a jurisprudence of offshore.

Published in:

London Review of International Law, 2020, v. 8, n. 3, p. 399, doi. 10.1093/lril/lrab001

By:

Quentin, Clair

Publication type:

Article

YURTDIŞI MÜTEAHHİTLİK GELİRLERİNİN K.V. İSTİSNA OLMA KOŞULLARINDAN "ŞUBE, İŞYERİ VE DAİMİ TEMSİLCİLİK" KAVRAMLARININ AÇIKLAMASI.

Published in:

Financial Analysis / Mali Cozum Dergisi, 2024, n. 186, p. 1927

By:

SÖNMEZOCAK, Erol

Publication type:

Article

403(b) Answer Book(Book).

Published in:: Benefits Quarterly, 2000, v. 16, n. 4, p. 107
Publication type:: Article

IRS Chief Counsel William Wilkins Delivered the Annual Keynote Address.

Published in:

2015

By:

Wilkins, William J.

Publication type:

Opinion

Patent package structures and sharing rules for royalty revenue.

Published in:

Social Choice & Welfare, 2024, v. 63, n. 2, p. 277, doi. 10.1007/s00355-024-01532-3

By:

Abe, Takaaki;
Fukuda, Emiko;
Muto, Shigeo

Publication type:

Article

CERTIFIED ORGANIC AND UNICAP COMPLIANT? THE CAPITALIZATION OF CERTIFICATION COSTS.

Published in:

Virginia Tax Review, 2016, v. 35, n. 2, p. 387

By:

Walberg, Glenn

Publication type:

Article

An Attempt to Distinguish Between a Section 351 Transfer and a B Reorganization.

Published in:

ATA Journal of Legal Tax Research, 2018, v. 16, n. 1, p. 17, doi. 10.2308/jltr-52141

By:

Narotzki, Doron;
McCoskey, Melanie G.

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

Editorial Policy.

Published in:: 2022
Publication type:: Editorial

Editorial Policy.

Published in:: 2021
Publication type:: Editorial

Editorial Policy.

Published in:: 2021
Publication type:: Editorial

Editorial Policy.

Published in:: Journal of the American Taxation Association, 2020, v. 42, n. 1, p. 169, doi. 10.2308/i1558-8017-42-1-169.1
Publication type:: Article