Recent Developments & Observations: To Be or Not to Be, a C Corporation.
- Published in:
- Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 69
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- Publication type:
- Article
Works matching IS 10997407 AND DT 2018 AND VI 21 AND IP 2
Results: 17
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Tax Credit Transactions Corner: "Tax Reform": New Code Sec. 163(j), Alternative Depreciation System Changes and the Ensuing Complexity.
- Published in:
- Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 67
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- Publication type:
- Article
3
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
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- Publication type:
- Article
4
Tax Accounting Corner: Tax Reform Has Major Impact on Passthrough Entities.
- Published in:
- Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 57
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- Publication type:
- Article
5
State Law & State Taxation Corner: Hanaway : A Truly Bizarre Opinion on the Obligation of Good Faith and Fair Dealing.
- Published in:
- Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 53
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- Publication type:
- Article
6
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
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- Publication type:
- Article
7
Real Estate Investment Trust Corner: Rev. Proc. 2017-45 Addresses Certain Elective Cash/Stock Dividends by REITs.
- Published in:
- Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 43
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- Publication type:
- Article
8
Real Estate & Passthrough Finance Techniques Corner: New Partnership Carried Interest Provision: Plugging a Loophole with a Labyrinth.
- Published in:
- Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 35
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- Publication type:
- Article
9
Private Equity & Hedge Fund Corner: A New Twist on an Old Battle: Basis Step-Up or 100% QSBS Gain Exclusion--or Both?
- Published in:
- Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 31
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- Publication type:
- Article
10
Like-Kind Exchange Corner: Some Additional Thoughts on the Same Taxpayer Requirement of Code Secs. 1031 and 1033: Spouses and Trusts.
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- Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 29
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- Publication type:
- Article
11
International Tax Issues Corner: Grecian Magnesite Mining and International Partnerships After The Tax Cuts and Jobs Act.
- Published in:
- Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 27
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- Publication type:
- Article
12
Estate & Succession Planning Corner: Third-Party Settled Creditor Protection Trusts (Part I): How Courts Can Unravel Them.
- Published in:
- Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 23
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- Publication type:
- Article
13
ESOP Corner: Contributory ESOP: Considerations in Design and Timing.
- Published in:
- Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 19
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- Publication type:
- Article
14
Choice of Entity Corner: Choice of Entity Implications of the New Tax Act.
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- Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 15
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- Publication type:
- Article
15
Bankruptcy Corner: Practical Tips When Filing Bankruptcy Cases Involving Delaware LLCs.
- Published in:
- Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 13
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- Publication type:
- Article
16
Acquisitions, Dispositions & Structuring Techniques Corner: Repatriation of Foreign-Sourced Accumulated Earnings and Profits in Moving to a Participation Exemption System for Reporting Foreign-Sourced Dividends Under the Tax Cuts and Jobs Act of 2017.
- Published in:
- Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 7
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- Publication type:
- Article
17
A NOTE FROM THE EDITOR-IN-CHIEF.
- Published in:
- Journal of Passthrough Entities, 2018, v. 21, n. 2, p. 5
- By:
- Publication type:
- Article