Works matching DE "UNITED States. Tax Court"

Results: 180

THE ELEVENTH CIRCUIT HOLDS THAT EXERCISING A STOCK OPTION CONSTITUTES A COMPENSATORY TRANSFER OF PROPERTY UNDER CODE SECTION 83.

Published in:

Journal of Business & Accounting, 2014, v. 7, n. 1, p. 77

By:

Pirrone, Maria

Publication type:

Article

BARNES v. COMMISSIONER: USE OF THE STEP TRANSACTION DOCTRINE TO TAX A TRANSNATIONAL REINVESTMENT PLAN.

Published in:

North East Journal of Legal Studies, 2016, v. 35, p. 32

By:

Kraus, Richard J.;
DiBenedetto, Joseph;
Girasa, Roy J.

Publication type:

Article

Practice and Procedure in the U.S. Tax Court.

Published in:

2015

By:

Cords, Danshera

Publication type:

Book Review

Timing of Interest Income for Holders of Credit Card Receivables.

Published in:

Journal of Taxation & Regulation of Financial Institutions, 2014, v. 27, n. 4, p. 27

By:

MANDARINO, JOSEPH C.

Publication type:

Article

A CONCEPTUAL FRAMEWORK FOR CAPITAL GAIN.

Published in:

Florida Tax Review, 2017, v. 20, n. 10, p. 664

By:

Johnson, Calvin H.

Publication type:

Article

WRESTLING ANTAEUS: THE NECESSITY OF APPOINTED COUNSEL IN CIVIL TAX DISPUTES.

Published in:

Valparaiso University Law Review, 2016, v. 51, n. 1, p. 207

By:

Pappas, Andrew

Publication type:

Article

TAX LAW.

Published in:

Bench & Bar of Minnesota, 2019, v. 76, n. 4, p. 43

By:

HOLCOMB, MORGAN;
WILDES, MATTHEW;
DAHLBERG, JESSICA

Publication type:

Article

The Tax Court Does It Again: Strangi II and McCord I.

Published in:

Journal of Financial Planning, 2003, v. 16, n. 8, p. 26

By:

Gallo, John J.

Publication type:

Article

Internet Highway Report….

Published in:: Journal of Financial Planning, 2000, v. 13, n. 1, p. 27
Publication type:: Article

International Tax Non-Compliance, Exit Taxes, Special Treatment for Accidental Americans, and Urgency Created by Recent Whistleblower Actions.

Published in:

International Tax Journal, 2022, v. 48, n. 2, p. 51

By:

Sheppard, Hale E.

Publication type:

Article

More FBAR Penalty Losses and Lessons: The Significance of Rum and Ott.

Published in:

International Tax Journal, 2019, v. 45, n. 5, p. 17

By:

Sheppard, Hale E.

Publication type:

Article

Court Holds that Pervasive Ignorance Is No Defense to Willful FBAR Penalties: This and Other Lessons from Garrity.

Published in:

International Tax Journal, 2018, v. 44, n. 4, p. 51

By:

Sheppard, Hale E.

Publication type:

Article

Tax Court Rejects IRS's Code Sec. 367(d) Argument.

Published in:

International Tax Journal, 2017, v. 43, n. 6, p. 3

By:

YODER, LOWELL D.

Publication type:

Article

Non-Subpart F Sales Income: Employee Substance Generally Is Not a Requirement.

Published in:

International Tax Journal, 2017, v. 43, n. 5, p. 3

By:

YODER, LOWELL D.

Publication type:

Article

The Historical Odds of a Reversal of Altera: A 50-Year Review of Unanimous Reviewed Tax Court Opinions Reversed on Appeal.

Published in:

International Tax Journal, 2017, v. 43, n. 1, p. 45

By:

Hermann, Jared A.;
Sotos, David J.

Publication type:

Article

Back to the Future? Medtronic and the Future of Transfer Pricing.

Published in:

International Tax Journal, 2016, v. 42, n. 4, p. 33

By:

Avi-Yonah, Reuven S.

Publication type:

Article

International Partnerships, Joint Ventures and Hybrids.

Published in:

International Tax Journal, 2014, v. 40, n. 1, p. 5

By:

Osterberg Jr, Edward C.

Publication type:

Article

Transfer Pricing.

Published in:

International Tax Journal, 2013, v. 39, n. 3, p. 5

By:

O'Brien, James M.;
Oates, Mark A.

Publication type:

Article

Transfer Pricing.

Published in:

International Tax Journal, 2011, v. 37, n. 1, p. 9

By:

Oates, Mark A.;
O'Brien, James M.

Publication type:

Article

U.S. Tax Court Holds That Guarantee Fee Is Sourced to Location of Guarantor.

Published in:

International Tax Journal, 2010, v. 36, n. 3, p. 61

By:

Feldgarden, Robert;
Aaronson, Rachel E.

Publication type:

Article

As the World Turns: Court Rebuffs Novel Spin on International Tax Filing Rules.

Published in:

International Tax Journal, 2010, v. 36, n. 2, p. 45

By:

Sheppard, Hale E.

Publication type:

Article

Transfer Pricing: Tax Court Rejects IRS CIP on Cost Sharing Buy-ins in VERITAS.

Published in:

International Tax Journal, 2010, v. 36, n. 1, p. 17

By:

Oates, Mark A.;
O'Brien, James M.

Publication type:

Article

International Tax Controversies.

Published in:

International Tax Journal, 2008, v. 34, n. 4, p. 15

By:

Fuller, James P.;
Halpern, Adam S.;
Fitzgibbon, Timothy J.

Publication type:

Article

Pre-Sale Check-the-Box Election Avoids Subpart F Income on Sale of Stock.

Published in:

International Tax Journal, 2004, v. 30, n. 4, p. 1

By:

Rothman, Robert P.;
Hryck, David M.

Publication type:

Article

Tax Court Case Points Out Need for Care in Documenting Payments by Medical Practices.

Published in:

Journal of Health Care Compliance, 2015, v. 17, n. 1, p. 49

By:

LEVY, JR., RALPH

Publication type:

Article

Legal Fees Determined to Be Capital Expenditures.

Published in:

Strategic Finance, 2002, v. 84, n. 4, p. 16

By:

Curatola, Anthony P.;
Weld, Leonard G.

Publication type:

Article

Tax and Financial Planning for Same-Sex Couples in Light of Windsor.

Published in:

Journal of Financial Service Professionals, 2013, v. 67, n. 5, p. 64

By:

Aalberts, Robert J.;
Biggart, Timothy B.;
Harden, J. William

Publication type:

Article

Is That Gift a Present Interest?

Published in:

Journal of Financial Service Professionals, 2010, v. 64, n. 3, p. 11

By:

Reardon, Dennis C.

Publication type:

Article

Section 72(t) Update: Life Happens.

Published in:

Journal of Financial Service Professionals, 2009, v. 63, n. 6, p. 26

By:

Caudill, April

Publication type:

Article

Keeping Pace with the Times: Exploring the Meaning of Limited Partner for Purposes of the Internal Revenue Code.

Published in:

Kansas Law Review, 2011, p. 89, doi. 10.17161/1808.20202

By:

Gutting, Kristin Balding

Publication type:

Article

The Transition to a Remote Tax Court.

Published in:

Journal of Tax Practice & Procedure, 2021, v. 23, n. 1, p. 37

By:

Hird, Caitlin

Publication type:

Article

Wayne Hamilton.

Published in:

Tax Executive, 2016, v. 68, n. 6, p. 8

By:

Hamilton, Wayne

Publication type:

Article

Valuation of Preservation Easements After Whitehouse Hotel Limited Partnership.

Published in:

Appraisal Journal, 2009, v. 77, n. 4, p. 319

By:

Jordan, Martha W.

Publication type:

Article

O'Donnabhain v. Commissioner : Treatment Costs for Gender Identity Disorder Are Tax-Deductible Medical Expenses.

Published in:

Law & Sexuality: A Review of Lesbian, Gay, Bisexual & Transgender Legal Issues, 2011, v. 20, p. 133

By:

Camp, Max V.

Publication type:

Article

Federal Taxation.

Published in:

Mercer Law Review, 2014, v. 65, n. 4, p. 1013

By:

Beard, Robert

Publication type:

Article

GIVE TAXPAYERS A BREAK: PUTTING THE RELIANCE ELEMENT BACK INTO THE REASONABLE RELIANCE AND GOOD FAITH DEFENSE.

Published in:

Akron Tax Journal, 2013, v. 28, p. 123

By:

Domsky, Ronald Z.

Publication type:

Article

RECENT DEVELOPMENTS CONCERNING THE ESTATE TAX INCLUSION OF TRANSFERS TO A FAMILY LIMITED PARTNERSHIP.

Published in:

Akron Tax Journal, 2011, v. 26, p. 42

By:

Nicholson, Brent B.

Publication type:

Article

Recent Developments and Observations.

Published in:

Journal of Passthrough Entities, 2009, v. 12, n. 5, p. 29

By:

Cohen, Adam M.

Publication type:

Article

Estate & Succession Planning Corner.

Published in:

Journal of Passthrough Entities, 2008, v. 11, n. 3, p. 9

By:

Richman, Lawrence I.

Publication type:

Article

The Un-Precedented Tax Court.

Published in:

2016

By:

Grewal, Amandeep S.

Publication type:

Essay

PROBATE & TRUST LAW.

Published in:

Bench & Bar of Minnesota, 2012, v. 69, n. 5, p. 46

By:

SEYBOLT, CAMERON R.;
HENDRICKS, PETER M.

Publication type:

Article

The Death of Tax Court Exceptionalism.

Published in:

Minnesota Law Review, 2014, v. 99, n. 1, p. 221

By:

Hoffer, Stephanie;
Walker, Christopher J.

Publication type:

Article

Interbranch Removal and the Court of Federal Claims: "Agencies in Drag".

Published in:

Yale Law Journal, 2015, v. 125, n. 1, p. 313

By:

FLYNN, JAMES ANGLIN

Publication type:

Article

Update on U.S. Tax Court's Opinion in Altera.

Published in:: ABA Tax Times, 2018, v. 38, n. 1, p. 15
Publication type:: Article

Estate Portability: Sowers Reap Unexpected Harvest in Estate of Sower v. Commissioner.

Published in:

ABA Tax Times, 2018, v. 37, n. 2, p. 6

By:

Lynch, James

Publication type:

Article

Taking Issue with the Tax Court in Analog Devices, Inc. v. Commissioner.

Published in:

ABA Tax Times, 2017, v. 36, n. 2, p. 5

By:

Diehl, Kevin A.

Publication type:

Article

The IRS Whistleblower Regulations.

Published in:

CPA Journal, 2018, v. 88, n. 12, p. 67

By:

Nanavati, Jay

Publication type:

Article

The Pearson Decision and the Mailbox Rule in the Age of Stamps.com.

Published in:

CPA Journal, 2018, v. 88, n. 8, p. 14

By:

Davidowitz, Michelle

Publication type:

Article

Written Supervisory Approval of IRS Penalties: When Must It Be Given, and Who May Give It?

Published in:

CPA Journal, 2018, v. 88, n. 4, p. 70

By:

Lovejoy, Henry Stow

Publication type:

Article

Handling Contingent Attorney Fee Expenses.

Published in:

CPA Journal, 2014, v. 84, n. 8, p. 34

By:

Messina, Frank

Publication type:

Article