Works matching DE "SUBCHAPTER S corporations"

Results: 235

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

Tax Gap: Actions Needed To Address Noncompliance with S Corporation Tax Rules.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2010, v. 58, n. 2, p. 471

By:

T. E.

Publication type:

Article

"Tax Benefits as a Source of Merger Premiums in Acquisitions of Private Corporations.".

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2007, v. 55, n. 4, p. 960

By:

Mawani, Amin

Publication type:

Article

Estate Planning for Nonindustrial Forest Owners.

Published in:

Land Economics, 1985, v. 61, n. 4, p. 363, doi. 10.2307/3146154

By:

Howard, Theodore E.

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

I understand C and S Corporations, but what are B Corporations?

Published in:

Arkansas Law Notes, 2018, p. 1

By:

Goforth, Carol

Publication type:

Article

Tax Changes Affecting Subchapter S Corporations.

Published in:

American Bar Association Journal, 1983, v. 69, n. 9, p. 1251

By:

Silversmith, Gary

Publication type:

Article

Small Corporations May Get a Tax Break.

Published in:

American Bar Association Journal, 1982, v. 68, n. 7, p. 795

By:

Middleton, Martha

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

HOW DOMESTIC BUSINESSES DEDUCT BUSINESS INTEREST EXPENSES UNDER THE NEW SECTION 163(J).

Published in:

Global Journal of Accounting & Finance (GJAF), 2020, v. 4, n. 1, p. 90, doi. 10.47177/gjaf.04.01.2020.090

By:

Frankel, Micah;
Tan, John

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

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

Connecting the Dots--The Expert's Role in Examining Causation.

Published in:

Value Examiner, 2021, p. 22

By:

Molder, Michael J.

Publication type:

Article

INCOME-BASED EFFECTIVE TAX RATES AND CHOICE-OF-ENTITY CONSIDERATIONS UNDER THE 2017 TAX ACT.

Published in:: Value Examiner, 2018, p. 31
Publication type:: Article

IMPACT OF THE TAX CUTS AND JOBS ACT ON VALUATION OF S CORPORATIONS.

Published in:: Value Examiner, 2018, p. 28
Publication type:: Article

Court Corner.

Published in:

Value Examiner, 2017, p. 30

By:

Cimasi, Robert James;
Zigrang, Todd A.

Publication type:

Article

The S Value Premium -- Benefit or Boondoggle?

Published in:

Value Examiner, 2015, p. 12

By:

von Helfenstein, Sarah

Publication type:

Article

S Corporation Tax Holiday Could Be a 'BIG' Deal.

Published in:

Value Examiner, 2011, p. 27

By:

Foote, Bill

Publication type:

Article

Partnerships and S Corporations: Not All Flow-through Entities are Created Equal.

Published in:

Value Examiner, 2010, p. 26

By:

Alfonsi, John T.;
McGrail, Walter M.

Publication type:

Article

The High-Net-Worth Client.

Published in:

Journal of Retirement Planning, 2009, v. 12, n. 3, p. 9

By:

Kroll, Arthur H.

Publication type:

Article

Maximizing Retirement Benefits Using a Subchapter S Corporation ESOP.

Published in:

Journal of Retirement Planning, 2008, v. 11, n. 2, p. 21

By:

Langer, Ira

Publication type:

Article

Choice of Entity Corner: Passthrough Entity SALT Parity Bills: Substantial Authority and More.

Published in:

Journal of Passthrough Entities, 2019, v. 22, n. 6, p. 13

By:

Nichols, Thomas J.

Publication type:

Article

S Corporation Corner.

Published in:

Journal of Passthrough Entities, 2019, v. 22, n. 3, p. 37

By:

Toner, Nelson A.

Publication type:

Article

S Corporation Corner: S Corporation Spin-Offs--New IRS Ruling Policy.

Published in:

Journal of Passthrough Entities, 2019, v. 22, n. 2, p. 35

By:

Walthall, Robert C.

Publication type:

Article

Choice of Entity Corner: The Effect of New International Tax Rules of TCJA on S Corporations: An Update.

Published in:

Journal of Passthrough Entities, 2019, v. 22, n. 2, p. 17

By:

Tierney III, Joseph E.

Publication type:

Article

S Corporation Corner: The Caselli Case: S Corporation Governance Matters.

Published in:

Journal of Passthrough Entities, 2019, v. 22, n. 1, p. 29

By:

Toner, Nelson A.

Publication type:

Article

Choice Of Entity Corner: S Corporations and the New International Tax Provisions of the TCJA.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 5, p. 7

By:

Tierney III, Joseph E.

Publication type:

Article

A Note from the Editor-in-Chief.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 5, p. 5

By:

LEVUN, CHARLES R.

Publication type:

Article

Tax Controversy Corner: Consider the Constructive Partnership Rules Before Reorganizing to Elect Out of the BBA.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 3, p. 51

By:

Brackney, Megan L.

Publication type:

Article

Real Estate & Passthrough Corner: Real Estate Finance Post-Tax Reform: New Markets Tax Credit, Rehabilitation Tax Credit and Qualified Opportunity Zones.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 3, p. 35

By:

Masterson, Brian S.;
Lencz, Norman;
Davidson, Christopher S.

Publication type:

Article

S Corporation Corner: The S Corporation Partner Under the New Partnership Tax Audit Rules.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 3, p. 31

By:

Toner, Nelson A.

Publication type:

Article

Passthrough Finance Techniques Corner: Delaware Court Clarifies Advancement Rights.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 3, p. 27

By:

Bender, Kelly;
Frost, Steve

Publication type:

Article

International Tax Issues Corner: The New Centralized Partnership Audit Regime.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 3, p. 13

By:

Forst, David

Publication type:

Article

Tax Controversy Corner: Let's Not Forget, Partnerships Are Not the Only Passthrough Entities Subject to IRS Examination.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 65

By:

Al-Shathir, Laura E. Krebs

Publication type:

Article

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.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 45

By:

Hall III, C. Wells

Publication type:

Article

Tax Tip: Minimizing the Effects of Passive Investment Income in S Corporations.

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 1, p. 45

By:

Looney, Stephen R.;
Waters, Edward A.

Publication type:

Article

S Corporation Corner: Musings on an S Corporation Ruling (Code Sec. 1374).

Published in:

Journal of Passthrough Entities, 2018, v. 21, n. 1, p. 29

By:

Toner, Nelson A.

Publication type:

Article

S Corporation Corner: Life Insurance and S Corporations: Opportunities and Perils.

Published in:

Journal of Passthrough Entities, 2017, v. 20, n. 6, p. 33

By:

Walthall, Robert C.

Publication type:

Article

Choice Of Entity Corner: Maintaining Flexibility in Light of Tax Reform.

Published in:

Journal of Passthrough Entities, 2017, v. 20, n. 6, p. 11

By:

Nichols, Thomas J.

Publication type:

Article

S Corporation Corner: The IRS Announces It Will No Longer Rule in Three Areas Involving S Corporations.

Published in:

Journal of Passthrough Entities, 2017, v. 20, n. 4, p. 37

By:

Hall III, C. Wells;
Kugler, Paul;
Harris, Deanna Walton

Publication type:

Article

Choice of Entity Corner: Reduced Scope of Final 385 Regulations: Better Targeting in the War on Inversions.

Published in:

Journal of Passthrough Entities, 2017, v. 20, n. 4, p. 9

By:

Tierney III, Joseph E.

Publication type:

Article

S Corporation Corner: Mr. Hargis: The Basis of His Indebtedness.

Published in:

Journal of Passthrough Entities, 2017, v. 20, n. 3, p. 23

By:

Toner, Nelson

Publication type:

Article

S Corporation Corner Early Re-Election of S Corporation Status Under Code Sec. 1362(g).

Published in:

Journal of Passthrough Entities, 2017, v. 20, n. 1, p. 21

By:

Toner, Nelson

Publication type:

Article

S Corporation Corner Recapitalizing The S Corporation with Nonvoting Stock—And Avoiding The IRS Attack Zone!

Published in:

Journal of Passthrough Entities, 2016, v. 19, n. 4, p. 37

By:

Walthall, Robert C.

Publication type:

Article

Choice of Entity Corner New 385 Regulations and Subchapter S — Collateral Damage in the War on Inversions.

Published in:

Journal of Passthrough Entities, 2016, v. 19, n. 4, p. 11

By:

Tierney III, Joseph E.

Publication type:

Article

S Corporation Corner.

Published in:

Journal of Passthrough Entities, 2016, v. 19, n. 3, p. 29

By:

Toner, Nelson

Publication type:

Article

Choice Of Entity Corner Moving the Immovable: Finding Flexibility in an F Reorganization.

Published in:

Journal of Passthrough Entities, 2016, v. 19, n. 2, p. 7

By:

Tutaj, Adam J.

Publication type:

Article