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Trafficking-In and Harvesting Tax Benefits May Be Subject to Restrictions and Limitations.
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- Campbell Law Review, 2023, v. 46, n. 1, p. 51
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Reporting and Basis in Flow-through Entities.
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- Journal of Financial Service Professionals, 2023, v. 77, n. 5, p. 11
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Steuerliche Folgen der Übertragung von Wirtschaftsgütern auf eine Personengesellschaft in sog. Mischfällen: Zugleich Besprechung des BFH-Urteils vom 23.3.2023 – IV R 2/20.
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- Die Unternehmensbesteuerung (Ubg), 2023, v. 16, n. 7, p. 359, doi. 10.9785/ubg-2023-160704
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An Examination of the Use of a Type F Reorganization in Private Equity Transactions Involving S Corporations.
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- Journal of Financial Service Professionals, 2023, v. 77, n. 2, p. 67
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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.
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- Tax Executive, 2023, v. 75, n. 2, p. 20
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Estate and Tax Planning for S Corporation Owners.
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- Journal of Financial Service Professionals, 2023, v. 77, n. 1, p. 21
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Acquiring the Equity of an Entity Taxed as an S Corporation? Consider an "F Reorg".
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- Journal of Taxation of Investments, 2023, v. 40, n. 2, p. 57
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The Wyden Proposals on Partnership Debt: Step Forward Or Back?The Wyden Proposals on Partnership Debt: Step Forward Or Back?The Wyden Proposals on Partnership Debt: Step Forward Or Back?
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- Tax Lawyer, 2023, v. 76, n. 2, p. 389
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CREATING COMMON LAW IN THE CORPORATE CONTEXT, DELAWARE STYLE.
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- University of Pennsylvania Journal of Business Law, 2023, v. 25, n. 1, p. 1
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The Basics of Subchapter V and Emerging Issues.
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- Advocate (05154987), 2022, v. 65, n. 10, p. 26
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Passive Aggressive Planning: Passive Activity Rules for Investors.
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- Tierra Grande, 2022, v. 29, n. 4, p. 24
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Re-Examining First Day Trading Orders and Tax Status in Bankruptcy After Rodriguez.
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- American Bankruptcy Law Journal, 2022, v. 96, n. 3, p. 621
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Tax Season as a Gallon of Milk.
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- CPA Journal, 2022, v. 92, n. 5/6, p. 10
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- Article
MAKING TAX LAW WORK: IMPROVISATION AND FORGOTTEN TAXPAYERS IN PARTNERSHIP TAX.
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- University of Michigan Journal of Law Reform, 2022, v. 55, n. 3, p. 549, doi. 10.36646/mjlr.55.3.making
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S Corporations and IRC Section 199A: Incorporating Excel Into Tax-Planning Scenarios.
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- Issues in Accounting Education, 2021, v. 36, n. 3, p. 91, doi. 10.2308/ISSUES-19-059
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Avoiding an Adverse Tax Impact on Death of an S Corporation Shareholder.
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- ABA Tax Times, 2021, v. 40, n. 2, p. 3
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Connecting the Dots--The Expert's Role in Examining Causation.
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- Value Examiner, 2021, p. 22
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Point The Supreme Court's Statutory Interpretation in Gitlitz: A Failed Approach to Interpretation and a Bad Decision.
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- ABA Tax Times, 2020, v. 40, n. 1, p. 21
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Federal Income Taxation.
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- Mercer Law Review, 2020, v. 71, n. 4, p. 1037
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VOLATILE WINDFALLS: EFFECTS OF TAX CUTS AND JOBS ACT FOR S-CORP SHAREHOLDERS WARRANT STRONG ARM POWER LIMITATION IN BANKRUPTCY.
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- Emory Bankruptcy Developments Journal, 2020, v. 36, n. 1, p. 299
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- Article
HOW DOMESTIC BUSINESSES DEDUCT BUSINESS INTEREST EXPENSES UNDER THE NEW SECTION 163(J).
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- Global Journal of Accounting & Finance (GJAF), 2020, v. 4, n. 1, p. 90, doi. 10.47177/gjaf.04.01.2020.090
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Choice of Entity Corner: Passthrough Entity SALT Parity Bills: Substantial Authority and More.
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- Journal of Passthrough Entities, 2019, v. 22, n. 6, p. 13
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THE OREGON STEWARDSHIP TRUST: A NEW TYPE OF PURPOSE TRUST THAT ENABLES STEWARDOWNERSHIP OF A BUSINESS.
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- University of Cincinnati Law Review, 2019, v. 88, n. 3, p. 707
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S Corporation Corner.
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- Journal of Passthrough Entities, 2019, v. 22, n. 3, p. 37
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Charitable Contributions by S Corporations.
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- CPA Journal, 2019, v. 89, n. 4, p. 63
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Section 199A and Choice of Passthrough Entity.
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- Tax Lawyer, 2019, v. 72, n. 3, p. 551
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Choice of Entity Corner: The Effect of New International Tax Rules of TCJA on S Corporations: An Update.
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- Journal of Passthrough Entities, 2019, v. 22, n. 2, p. 17
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S Corporation Corner: S Corporation Spin-Offs--New IRS Ruling Policy.
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- Journal of Passthrough Entities, 2019, v. 22, n. 2, p. 35
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S Corporation Corner: The Caselli Case: S Corporation Governance Matters.
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- Journal of Passthrough Entities, 2019, v. 22, n. 1, p. 29
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Passing Through or Staying Awhile? C Corporations and Pass-Through Entities After Tax Reform.
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- University of Memphis Law Review, 2018, v. 49, n. 2, p. 397
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Connecticut Enacts New Tax on Pass-Through Entities.
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- CPA Journal, 2018, v. 88, n. 9, p. 67
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A Note from the Editor-in-Chief.
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- Journal of Passthrough Entities, 2018, v. 21, n. 5, p. 5
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Choice Of Entity Corner: S Corporations and the New International Tax Provisions of the TCJA.
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- Journal of Passthrough Entities, 2018, v. 21, n. 5, p. 7
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IMPACT OF THE TAX CUTS AND JOBS ACT ON VALUATION OF S CORPORATIONS.
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- Value Examiner, 2018, p. 28
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- Article
INCOME-BASED EFFECTIVE TAX RATES AND CHOICE-OF-ENTITY CONSIDERATIONS UNDER THE 2017 TAX ACT.
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- Value Examiner, 2018, p. 31
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ABA Section of Taxation CLE Products.
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- ABA Tax Times, 2018, v. 37, n. 4, p. 58
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International Tax Issues Corner: The New Centralized Partnership Audit Regime.
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- Journal of Passthrough Entities, 2018, v. 21, n. 3, p. 13
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Passthrough Finance Techniques Corner: Delaware Court Clarifies Advancement Rights.
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- Journal of Passthrough Entities, 2018, v. 21, n. 3, p. 27
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S Corporation Corner: The S Corporation Partner Under the New Partnership Tax Audit Rules.
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- Journal of Passthrough Entities, 2018, v. 21, n. 3, p. 31
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Real Estate & Passthrough Corner: Real Estate Finance Post-Tax Reform: New Markets Tax Credit, Rehabilitation Tax Credit and Qualified Opportunity Zones.
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- Journal of Passthrough Entities, 2018, v. 21, n. 3, p. 35
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Tax Controversy Corner: Consider the Constructive Partnership Rules Before Reorganizing to Elect Out of the BBA.
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- Journal of Passthrough Entities, 2018, v. 21, n. 3, p. 51
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S Corporation Corner: New Code Sec. 199A and the Confi gurations of Qualifi ed Business Income: Leveling the Playing Field for Pass-Thru Entities After the C Corporation Rate Cut.
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- Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 45
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Tax Controversy Corner: Let's Not Forget, Partnerships Are Not the Only Passthrough Entities Subject to IRS Examination.
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- Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 65
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Urban development, small business communities and the entrepreneurialisation of English local government.
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- TPR: Town Planning Review, 2018, v. 89, n. 2, p. 145, doi. 10.3828/tpr.2018.9
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HEALTH REIMBURSEMENT ARRANGEMENTS IN SMALL BUSINESSES.
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- Strategic Finance, 2018, v. 99, n. 8, p. 16
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I understand C and S Corporations, but what are B Corporations?
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- Arkansas Law Notes, 2018, p. 1
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Strategy: Cross-Purchase versus Stock Redemption Buy-Sell Agreements in S Corporations.
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- Journal of Financial Service Professionals, 2018, v. 72, n. 1, p. 42
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S Corporation Corner: Musings on an S Corporation Ruling (Code Sec. 1374).
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- Journal of Passthrough Entities, 2018, v. 21, n. 1, p. 29
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Tax Tip: Minimizing the Effects of Passive Investment Income in S Corporations.
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- Journal of Passthrough Entities, 2018, v. 21, n. 1, p. 45
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Choice Of Entity Corner: Maintaining Flexibility in Light of Tax Reform.
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- Journal of Passthrough Entities, 2017, v. 20, n. 6, p. 11
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- Article