Works matching DE "SUBCHAPTER S corporations"

Results: 235

State Tax Updates in Key Jurisdictions: Changes in Massachusetts, New Jersey.

Published in:

CPA Journal, 2025, v. 95, n. 3/4, p. 70

By:

Rosenthal, Corey L.

Publication type:

Article

The Decentralisation of Airbus Production and Services.

Published in:

Service Industries Journal, 2007, v. 27, n. 3, p. 251, doi. 10.1080/02642060701207056

By:

Monnoyer, Marie-Christine;
Zuliani, Jean-Marc

Publication type:

Article

The Power of 'Except as Otherwise Provided': Carry Forward of Passive Activity Losses From a Closely Held C Corporation to an S Corporation.

Published in:

Journal of Corporation Law, 2003, v. 28, n. 2, p. 351

By:

Reins-Schweer, Lorie

Publication type:

Article

DOES ONE SIZE FIT ALL? SHOULD THERE BE A SINGLE SET OF FEDERAL INCOME TAX RULES FOR S CORPORATIONS AND PARTNERSHIPS?

Published in:

Entrepreneurial Business Law Journal, 2013, v. 8, n. 2, p. 327

By:

TAYLOR, WILLARD

Publication type:

Article

CREATING COMMON LAW IN THE CORPORATE CONTEXT, DELAWARE STYLE.

Published in:

University of Pennsylvania Journal of Business Law, 2023, v. 25, n. 1, p. 1

By:

Valihura, Karen Lynn

Publication type:

Article

Section 336(e) Final Regulations Provide Added Flexibility in M&A Transactions.

Published in:

Journal of Taxation & Regulation of Financial Institutions, 2014, v. 28, n. 1, p. 51

By:

POWERS, KEVIN F.;
WAGNER, HOWARD M.

Publication type:

Article

Selling an S Corporation Bank: Critical Federal Tax Planning Issues.

Published in:

Journal of Taxation & Regulation of Financial Institutions, 2012, v. 25, n. 5, p. 5

By:

POWERS, KEVIN F.;
CEDERBERG, JOHN E.

Publication type:

Article

S-Corps and ESOPs: Too Early to Tell?

Published in:

Journal of Financial Planning, 1998, v. 11, n. 1, p. 28

By:

Shanney-Saborsky, Regina

Publication type:

Article

Liquidating C Corporation Dangerous to Your Wealth.

Published in:

Journal of Financial Planning, 1991, v. 4, n. 4, p. 156

By:

McDevitt, Timothy J.

Publication type:

Article

10 Situations in Which to Consider the S Election.

Published in:

Journal of Financial Planning, 1991, v. 4, n. 2, p. 62

By:

McDevitt, Timothy J.

Publication type:

Article

Corporation officer subject to employment taxes.

Published in:

Urology Times, 2002, v. 30, n. 2, p. 43

By:

Battersby, Mark E.

Publication type:

Article

Strategy: Cross-Purchase versus Stock Redemption Buy-Sell Agreements in S Corporations.

Published in:

Journal of Financial Service Professionals, 2018, v. 72, n. 1, p. 42

By:

Smucker, David K.

Publication type:

Article

Is the C Corporation a Better Business Form Than the S Corporation for Today's Entrepreneurs?

Published in:

Journal of Financial Service Professionals, 2015, v. 69, n. 3, p. 14

By:

Raible, Dennis G.;
Teti, Robert;
Brinker Jr., Thomas M.

Publication type:

Article

Tax Court Strikes Down Discounts on Split-Dollar Rollouts.

Published in:

Journal of Financial Service Professionals, 2013, v. 67, n. 2, p. 11

By:

Commito, Thomas F.

Publication type:

Article

Small Business and Work Opportunity Tax Act of 2007.

Published in:

Journal of Financial Service Professionals, 2007, v. 61, n. 5, p. 58

By:

Biggart, Timothy B.;
Harden, J. William;
Livingstone, Jane R.

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

The Expanding Definition of S Corporation Ownership: An Overview of the Basics.

Published in:

Journal of Financial Service Professionals, 2007, v. 61, n. 3, p. 18

By:

Sefransky, Cristopher;
Brinker Jr., Thomas M.

Publication type:

Article

Passing Through or Staying Awhile? C Corporations and Pass-Through Entities After Tax Reform.

Published in:

University of Memphis Law Review, 2018, v. 49, n. 2, p. 397

By:

MELONE, MATTHEW A.

Publication type:

Article

The New Corporate Alternative Minimum Tax: Five Not-So-Obvious Rule Applications to Consider: Like it or not, the CAMT rules have unexpected applications and potentially problematic effects.

Published in:

Tax Executive, 2023, v. 75, n. 2, p. 20

By:

Poms, Doug;
Kozar, Seevun

Publication type:

Article

Start-Up Losses For The S Corporation: Income Tax Consequences To The Shareholders.

Published in:

Conflict Resolution & Negotiation Journal, 2013, v. 2013, n. 1, p. 128

By:

Fellows, James A.;
Jewell, John F.

Publication type:

Article

CONGRESSIONAL AGENDA.

Published in:: Journal of the CPA Practitioner, 2014, v. 6, n. 2, p. 6
Publication type:: Article

Form K-1s Do Not Always a Shareholder Make.

Published in:

Journal of the CPA Practitioner, 2013, v. 5, n. 3, p. 4

By:

Mahler, Peter

Publication type:

Article

Recent Developments in Taxation.

Published in:

Journal of Accounting, Auditing & Finance, 1984, v. 7, n. 3, p. 272

By:

Carley, John A.

Publication type:

Article

Recent Developments in Taxation.

Published in:

Journal of Accounting, Auditing & Finance, 1983, v. 6, n. 3, p. 263

By:

Parsons, Thomas C.;
Brown, Charles R.

Publication type:

Article

Re-Examining First Day Trading Orders and Tax Status in Bankruptcy After Rodriguez.

Published in:

American Bankruptcy Law Journal, 2022, v. 96, n. 3, p. 621

By:

Ravichandran, Artind

Publication type:

Article

THE OREGON STEWARDSHIP TRUST: A NEW TYPE OF PURPOSE TRUST THAT ENABLES STEWARDOWNERSHIP OF A BUSINESS.

Published in:

University of Cincinnati Law Review, 2019, v. 88, n. 3, p. 707

By:

Gary, Susan N.

Publication type:

Article

Federal Income Taxation.

Published in:

Mercer Law Review, 2020, v. 71, n. 4, p. 1037

By:

Karetnyi, Nikolai;
Zhang, Ruoxi

Publication type:

Article

Trafficking-In and Harvesting Tax Benefits May Be Subject to Restrictions and Limitations.

Published in:

Campbell Law Review, 2023, v. 46, n. 1, p. 51

By:

KNIGHT, RAY A.;
KNIGHT, LEE G.

Publication type:

Article

S Corporation Corner.

Published in:

Journal of Passthrough Entities, 2010, v. 13, n. 1, p. 31

By:

Toner, Nelson A.

Publication type:

Article

Recent Developments and Observations.

Published in:

Journal of Passthrough Entities, 2010, v. 13, n. 1, p. 53

By:

Cohen, Adam M.

Publication type:

Article

S Corporation Corner.

Published in:

Journal of Passthrough Entities, 2009, v. 12, n. 6, p. 31

By:

Walthall, Robert C.

Publication type:

Article

S Corporation Corner.

Published in:

Journal of Passthrough Entities, 2009, v. 12, n. 5, p. 33

By:

Toner, Nelson A.

Publication type:

Article

S Corporation Corner.

Published in:

Journal of Passthrough Entities, 2009, v. 12, n. 3, p. 27

By:

Toner, Nelson A.

Publication type:

Article

S Corporation Corner.

Published in:

Journal of Passthrough Entities, 2009, v. 12, n. 2, p. 25

By:

Walthall, Robert C.

Publication type:

Article

S Corporation Corner.

Published in:

Journal of Passthrough Entities, 2009, v. 12, n. 1, p. 23

By:

Toner, Nelson A.

Publication type:

Article

Just In Time for the Economic Downturn-Proposed Regulations on S Corporation Reduction of Tax Attributes Under Code Sec. 108(b).

Published in:

Journal of Passthrough Entities, 2008, v. 11, n. 6, p. 45

By:

Howell-Smith, Laura

Publication type:

Article

GPS Navigation: Mapping the Use of Trusts in S Corporations.

Published in:

Journal of Passthrough Entities, 2008, v. 11, n. 4, p. 35

By:

Nave, Dave R.

Publication type:

Article

Financially Distressed S Corporations and their Shareholders: Finding Glitz in a Post-Gitlitz World.

Published in:

Journal of Passthrough Entities, 2008, v. 11, n. 2, p. 47

By:

Swibel, Steven W.

Publication type:

Article

Tax Tip.

Published in:

Journal of Passthrough Entities, 2007, v. 10, n. 6, p. 25

By:

Owen, Stephen L.

Publication type:

Article

Shareholder Basis in the S Corporation: Debt Guarantees and Loans from Commonly Controlled Entities.

Published in:

Journal of Passthrough Entities, 2007, v. 10, n. 3, p. 25

By:

Fellows, James A.

Publication type:

Article

A Note From the Editor-in-Chief.

Published in:

Journal of Passthrough Entities, 2007, v. 10, n. 3, p. 3

By:

Levun, Chuck;
Cohen, Michael J.

Publication type:

Article

Proposed Regulations Address Treatment of Open Account Debt Between S Corporations and Their Shareholders.

Published in:: Journal of Passthrough Entities, 2007, v. 10, n. 2, p. 41
Publication type:: Article

Tax Tip.

Published in:

Journal of Passthrough Entities, 2007, v. 10, n. 2, p. 21

By:

Owen, Stephen L.

Publication type:

Article

Adjusted Basis and the Corporate Level Tax Accounts: The Foundations of S Corporation Tax Planning.

Published in:

Journal of Passthrough Entities, 2007, v. 10, n. 1, p. 33

By:

Nichols, Thomas J.;
Tutaj, Adam J.

Publication type:

Article

Point The Supreme Court's Statutory Interpretation in Gitlitz: A Failed Approach to Interpretation and a Bad Decision.

Published in:

ABA Tax Times, 2020, v. 40, n. 1, p. 21

By:

Johnson, Calvin

Publication type:

Article

Avoiding an Adverse Tax Impact on Death of an S Corporation Shareholder.

Published in:

ABA Tax Times, 2021, v. 40, n. 2, p. 3

By:

Fineburg, Herbert R.;
McCauley III, Charles A.

Publication type:

Article

ABA Section of Taxation CLE Products.

Published in:: ABA Tax Times, 2018, v. 37, n. 4, p. 58
Publication type:: Article

Tax Season as a Gallon of Milk.

Published in:

CPA Journal, 2022, v. 92, n. 5/6, p. 10

By:

Yelvington, Denise C.

Publication type:

Article

Charitable Contributions by S Corporations.

Published in:

CPA Journal, 2019, v. 89, n. 4, p. 63

By:

Brajcich, Andrew M.

Publication type:

Article

Connecticut Enacts New Tax on Pass-Through Entities.

Published in:

CPA Journal, 2018, v. 88, n. 9, p. 67

By:

Rosenthal, Corey L.;
Povilonis, Cheryl;
Galamgam, Cynthia

Publication type:

Article