Works matching Income tax deductions for losses

Results: 90

Income Tax Deductions for Losses as Insurance.

Published in:

American Economic Review, 1992, v. 82, n. 4, p. 1013

By:

Kaplow, Louis

Publication type:

Article

MAXIMIZING PONZI LOSS DEDUCTIONS FOR ESTATE AND INCOME TAX PURPOSES: ARE TAXPAYERS BETTER OFF DEAD?

Published in:

William & Mary Business Law Review, 2017, v. 9, n. 1, p. 1

By:

CHAMBERS, VALRIE;
ELZWEIG, BRIAN

Publication type:

Article

Notes and Recent Decisions.

Published in:

California Law Review, 1957, v. 45, n. 4, p. 534

By:

Moore Jr., Ralph J.;
Hillman Jr., Arthur L.;
Cardoza, John L.;
Grove, Marvin M.;
Taylor, John D.;
Martin Jr., William John;
Layman, Wilbur D.

Publication type:

Article

Hobby Losses Versus Section 199A Deductions.

Published in:

ABA Tax Times, 2018, v. 37, n. 2, p. 43

By:

Roarty, Charles

Publication type:

Article

Comments Concerning the Treatment of Losses and Certain Other Issues Regarding the Section 199A Deduction.

Published in:: Tax Lawyer, 2019, v. 72, n. 2, p. 401
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

TAX--A Salve for the Wounds of Debt Guarantors: Stratmore v. Commissioner.

Published in:

Journal of Corporation Law, 1987, v. 12, n. 4, p. 815

By:

Olthoff, Mark A.

Publication type:

Article

TAX--Treatment Accorded Foreign Currency Debt Redemption Gains and Looses: National-Standard Co. v. Commissioner.

Published in:

Journal of Corporation Law, 1984, v. 9, n. 4, p. 951

By:

Ross, Thomas G.

Publication type:

Article

Tax Loss Carrybacks as Firm Fiscal Stimulus: A Tale of Two Recessions.

Published in:

Accounting Review, 2021, v. 96, n. 6, p. 153, doi. 10.2308/TAR-2019-0371

By:

Dobridge, Christine L.

Publication type:

Article

Tax Loss Carrybacks: Investment Stimulus versus Misallocation.

Published in:

Accounting Review, 2018, v. 93, n. 4, p. 101, doi. 10.2308/accr-51956

By:

Bethmann, Inga;
Jacob, Martin;
Müller, Maximilian A.

Publication type:

Article

Tax-Motivated Loss Shifting.

Published in:

Accounting Review, 2013, v. 88, n. 5, p. 1657, doi. 10.2308/accr-50496

By:

Erickson, Merle M.;
Heitzman, Shane M.;
X. Frank Zhang

Publication type:

Article

Determinants of the valuation allowance for deferred tax assets under SFAS No. 109.

Published in:

Accounting Review, 1998, v. 73, n. 2, p. 213

By:

Miller, Gregory S.;
Skinner, Douglas J.

Publication type:

Article

Investment impact of tax loss treatment-empirical insights from a panel of multinationals.

Published in:

International Tax & Public Finance, 2013, v. 20, n. 3, p. 513, doi. 10.1007/s10797-012-9240-1

By:

Dreßler, Daniel;
Overesch, Michael

Publication type:

Article

Operating in a Foreign Branch After Tax Reform.

Published in:

International Tax Journal, 2018, v. 44, n. 3, p. 3

By:

Yoder, Lowell D.

Publication type:

Article

Corporate Tax Cuts.

Published in:

Strategic Finance, 2001, v. 82, n. 9, p. 21

By:

Barlas, Stephen

Publication type:

Article

Material Participation and the Effect on Passive Activity Loss Limitations.

Published in:

Strategic Finance, 2001, v. 82, n. 8, p. 16

By:

Curatola, Anthony P.;
Kline, Stacy A.

Publication type:

Article

Valuation of tax loss carryforwards.

Published in:

Review of Quantitative Finance & Accounting, 2014, v. 43, n. 4, p. 803, doi. 10.1007/s11156-013-0393-5

By:

Sarkar, Sudipto

Publication type:

Article

Understanding the Benefits of Individual Net Operating Losses in Our Current Business Environment.

Published in:

Journal of Financial Service Professionals, 2015, v. 69, n. 1, p. 12

By:

Planita, Cynthia M.

Publication type:

Article

A Twist in Planning with Capital Losses.

Published in:

Journal of Financial Service Professionals, 2010, v. 64, n. 3, p. 6

By:

Bornstein, Ryan M.

Publication type:

Article

IRS Provides Tax Relief for Victims of Ponzi-Type Schemes.

Published in:

Journal of Financial Service Professionals, 2009, v. 63, n. 4, p. 7

By:

Commito, Thomas F.

Publication type:

Article

TEI Liaison Meeting with Canadian Department of Finance on Pending Income Tax Questions.

Published in:: Tax Executive, 2010, v. 62, n. 6, p. 403
Publication type:: Article

Does multitasking change how we think? The impact of specialized depletion from concurrent task performance on subsequent behavior.

Published in:

Psychology & Marketing, 2022, v. 39, n. 6, p. 1244, doi. 10.1002/mar.21646

By:

Rubin, Dan;
Hildebrand, Diogo;
Malloy‐Diniz, Leandro Fernandes

Publication type:

Article

A Tabu-Search Heuristic for the Capacitated Lot-Sizing Problem with Set-up Carryover.

Published in:

Management Science, 2001, v. 47, n. 6, p. 851, doi. 10.1287/mnsc.47.6.851.9813

By:

Gopalakrishnan, Mohan;
Ke Ding;
Bourjolly, Jean-Marie;
Mohan, Srimathy

Publication type:

Article

The Attribute Carryover Effect: What the "Runner-Up" Option Tells Us about Consumer Choice Processes.

Published in:

Journal of Consumer Research, 2012, v. 38, n. 5, p. 872, doi. 10.1086/660749

By:

Boland, Wendy Attaya;
Brucks, Merrie;
Nielsen, Jesper H.

Publication type:

Article

Las bases IMPONIBLES NEGATIVAS en el Impuesto sobre Sociedades: compensación, comprobación y contabilización.

Published in:

Revista Contable, 2016, n. 40, p. 16

By:

Rojí Chandro, Luis Alfonso;
Rojí Pérez, Silvia

Publication type:

Article

The Association between Market-Based Merger Premiums and Firms' Financial Position Prior to Merger.

Published in:

Journal of Accounting, Auditing & Finance, 1987, v. 2, n. 1, p. 24, doi. 10.1177/0148558X8700200103

By:

In-Mu Haw;
Pastena, Victor;
Lilien, Steven

Publication type:

Article

Real Estate & Passthrough Planning Corner.

Published in:

2007

By:

Rubin, Blake D.;
Whiteway, Andrea Macintosh;
Finkelstein, Jon G.

Publication type:

Editorial

Cato der Zocker.

Published in:: FinanzRundschau, 2021, v. 103, n. 17, p. 839, doi. 10.9785/fr-2021-1031705
Publication type:: Article

Das Folgerichtigkeitsgebot im Lichte des Vorlagebeschlusses des BFH v. 17.11.2020 – VIII R 11/18, FR 2021, 840.

Published in:

FinanzRundschau, 2021, v. 103, n. 17, p. 834, doi. 10.9785/fr-2021-1031704

By:

Döring, Steffen;
Garz, Felix

Publication type:

Article

Verfassungsmäßigkeit der Verlustverrechnungsbeschränkung für Aktienveräußerungsverluste nach § 20 Abs. 6 Satz 5 EStG (jetzt § 20 Abs. 6 Satz 4 EStG).

Published in:

FinanzRundschau, 2021, v. 103, n. 17, p. 840, doi. 10.9785/fr-2021-1031706

By:

Kanzler, H.-J.

Publication type:

Article

Anpassung von Vorauszahlungen und vorläufiger Verlustrücktrag gem. §§ 110, 111 EStG nach dem 3. CoronaStHG — Bestandsaufnahme und systematische Einordnung.

Published in:

FinanzRundschau, 2021, v. 103, n. 15, p. 739, doi. 10.9785/fr-2021-1031505

By:

Lentz, Simon

Publication type:

Article

Avoiding Related-Party Traps under the Tax Cuts and Jobs Act.

Published in:

ABA Tax Times, 2018, v. 37, n. 2, p. 41

By:

Bae, Alfred

Publication type:

Article

Time to Change the Casualty Loss Deduction.

Published in:

ABA Tax Times, 2016, v. 36, n. 1, p. 34

By:

Tolan, Jr., Patrick E.

Publication type:

Article

Consolidated Group Tax Allocation Agreements.

Published in:

CPA Journal, 2018, v. 88, n. 10, p. 30

By:

Frank, Michele;
Lenns, Charles

Publication type:

Article

How the Loss Limitation Rules Impact Deductibility for Taxpayers.

Published in:

CPA Journal, 2016, v. 86, n. 10, p. 22

By:

Knight, Ray A.;
Knight, Lee G.

Publication type:

Article

Tax court allows deductions for cattle ranch despite ongoing losses.

Published in:

Journal of the Missouri Bar, 2023, v. 79, n. 2, p. 76

By:

Vincent, Scott E.

Publication type:

Article

MEDICAL CANNABIS DISPENSARY DEDUCTIONS DENIED BY THE TAX COURT.

Published in:

Journal of the Missouri Bar, 2021, v. 77, n. 2, p. 84

By:

VINCENT, SCOTT E.

Publication type:

Article

IRS TECHNICAL ADVICE ON PHYSICIAN'S MEDICAL PRACTICE AND SURGERY CENTER FOR PASSIVE ACTIVITY LOSS RULES.

Published in:

Journal of the Missouri Bar, 2016, v. 72, n. 5, p. 275

By:

VINCENT, SCOTT E.

Publication type:

Article

Income Tax Disputes Involving Loss Years: Pitfalls, Foibles, and Possible Reforms.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2019, v. 67, n. 3, p. 499, doi. 10.32721/ctj.2019.67.3.lubetsky

By:

Lubetsky, Michael H.

Publication type:

Article

Les incitatifs fiscaux pour les anges investisseurs.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2013, v. 61, n. 1, p. 79

By:

Carpentier, Cécile;
Suret, Jean-Marc

Publication type:

Article

THE RELEVANCE OF "OVERALL PURPOSE" IN A GAAR ANALYSIS.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2007, v. 55, n. 3, p. 720

By:

McDonnell, Thomas E.

Publication type:

Article

"TIMING IS EVERYTHING"--HOW A TAXPAYER GOT DOUBLE VALUE FROM ITS LOSSES.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2007, v. 55, n. 3, p. 717

By:

Wentzell, David

Publication type:

Article

Estimating the Tax Advantage of Corporate Debt.

Published in:

Journal of Finance (Wiley-Blackwell), 1983, v. 38, n. 1, p. 95, doi. 10.1111/j.1540-6261.1983.tb03628.x

By:

CORDES, JOSEPH J.;
SHEFFRIN, STEVEN M.

Publication type:

Article

Deductibility of Theft Losses.

Published in:

CPA Journal, 2009, v. 79, n. 3, p. 52

By:

Barnett, Robert S.

Publication type:

Article

THE GOOD, THE BAD, AND THE MADOFF THEFT LOSS.

Published in:: CPA Journal, 2009, v. 79, n. 3, p. 50
Publication type:: Article

Net Operating Losses, S Corporations, and Shareholder Bankruptcy.

Published in:

CPA Journal, 2005, v. 75, n. 5, p. 50

By:

Landau, Zev

Publication type:

Article

Planning opportunity for Pennsylvania corporations.

Published in:

CPA Journal, 1995, v. 65, n. 1, p. 64

By:

Knoll, Elizabeth;
Zemsky, Kenneth T.

Publication type:

Article

Abandoning a partnership interest: Is the loss ordinary or capital?

Published in:

CPA Journal, 1994, v. 64, n. 3, p. 16

By:

Knight, Ray A.;
Knight, Lee G.

Publication type:

Article

Reporting Loss Transactions: Too Much of a Good Thing.

Published in:

New York Law School Law Review, 2014, v. 59, n. 2, p. 321

By:

BRACKNEY, MEGAN L.

Publication type:

Article

Net Operating Losses and Mistakes in Closed Tax Years.

Published in:

New York Law School Law Review, 2014, v. 59, n. 2, p. 267

By:

GADWOOD, JAMES R.

Publication type:

Article