THE NEW INTERNAL REVENUE CODE SECTION 384: LIMITING THE USE OF PREACQUISITION LOSSES TO OFFSET BUILT-IN GAINS.
- Published in:
- Journal of Corporation Law, 1989, v. 14, n. 4, p. 999
- By:
- Publication type:
- Article
Works matching Internal Revenue Code (IRC)
Results: 330
1
2
SHOULD SCHLUDE V. COMMISSIONER BE OVERTURNED? HOW TAX JURISPRUDENCE IMPACTS THE RULES OF TAX ACCOUNTING.
- Published in:
- Southern Law Journal, 2009, v. 19, n. 1, p. 59
- By:
- Publication type:
- Article
3
HEALTH CARE REFORM'S IMPACT ON SMALL BUSINESSES AND INDIVIDUALS.
- Published in:
- NAELA Journal, 2011, v. 7, n. 1, p. 61
- By:
- Publication type:
- Article
4
Recapping Section 48D (qualifying therapeutic discovery project credit) - Will it be extended?
- Published in:
- Journal of Commercial Biotechnology, 2011, v. 17, n. 3, p. 272, doi. 10.1057/jcb.2011.6
- By:
- Publication type:
- Article
5
The Hostile Poison Pill.
- Published in:
- U.C. Davis Law Review, 2016, v. 50, n. 1, p. 137
- By:
- Publication type:
- Article
6
SAFEGUARDING TAXPAYER DATA.
- Published in:
- Florida Tax Review, 2023, v. 27, n. 1, p. 212
- By:
- Publication type:
- Article
7
CONFIDENCE SCHEMES: THEFT LOSS DEDUCTIONS, RESTITUTION, AND PUBLIC POLICY.
- Published in:
- St. John's Law Review, 2016, v. 90, n. 1, p. 25
- By:
- Publication type:
- Article
8
Creative Uses of QPRTs.
- Published in:
- Journal of Financial Planning, 2002, v. 15, n. 2, p. 28
- By:
- Publication type:
- Article
9
A COLD FRONT RETURNS: PLANNING OPPORTUNITIES WITH ESTATE FREEZES.
- Published in:
- Journal of Financial Planning, 1992, v. 5, n. 2, p. 72
- By:
- Publication type:
- Article
10
SECTION 1035 POLICY EXCHANGES: TAX TECHNIQUES FOR LIFE INSURANCE POLICY SURRENDERS.
- Published in:
- 1988
- By:
- Publication type:
- Industry Overview
11
The Sixth Circuit's Ultra Vires Opinion in Whirlpool--What Now?
- Published in:
- International Tax Journal, 2022, v. 48, n. 2, p. 39
- By:
- Publication type:
- Article
12
It's Time to Rethink the Substantially All Triggering Event Under the Code Sec. 367(a) GRA Regulations.
- Published in:
- International Tax Journal, 2022, v. 48, n. 2, p. 17
- By:
- Publication type:
- Article
13
Recent Private Rulings of Interest.
- Published in:
- International Tax Journal, 2021, v. 47, n. 6, p. 27
- By:
- Publication type:
- Article
14
The Phoenix Rises--Code Sec. 962 Election Is Back in Vogue.
- Published in:
- International Tax Journal, 2021, v. 47, n. 6, p. 7
- By:
- Publication type:
- Article
15
The Final Code Sec. 267A Regulations and Payments by CFCs.
- Published in:
- International Tax Journal, 2021, v. 47, n. 5, p. 25
- By:
- Publication type:
- Article
16
New Final and Proposed Regulations Under Code Sec. 163(j) and Their Application to Controlled Foreign Corporations.
- Published in:
- International Tax Journal, 2020, v. 46, n. 6, p. 31
- By:
- Publication type:
- Article
17
The Foreign Branch Basket.
- Published in:
- International Tax Journal, 2020, v. 46, n. 6, p. 13
- By:
- Publication type:
- Article
18
Transfers by U.S. Persons to Partnerships with Related Foreign Partners.
- Published in:
- International Tax Journal, 2020, v. 46, n. 3, p. 19
- By:
- Publication type:
- Article
19
Will the Overlap Rule of Code Sec. 1297(d) Still Protect "Small" Partners of Domestic Partnerships?
- Published in:
- International Tax Journal, 2020, v. 46, n. 3, p. 15
- By:
- Publication type:
- Article
20
Constructive Dialogue: BEPS and the TCJA.
- Published in:
- International Tax Journal, 2020, v. 46, n. 2, p. 25
- By:
- Publication type:
- Article
21
IRS Finalizes Form 5472 Regulations for Foreign-Owned, Domestic, Disregarded Entities.
- Published in:
- International Tax Journal, 2017, v. 43, n. 1, p. 13
- By:
- Publication type:
- Article
22
Code Sec. 163(j) Attributes in an M&A Deal.
- Published in:
- International Tax Journal, 2017, v. 43, n. 1, p. 5
- By:
- Publication type:
- Article
23
Final Code Sec. 367(a) and (d) Regulations.
- Published in:
- International Tax Journal, 2017, v. 43, n. 1, p. 3
- By:
- Publication type:
- Article
24
Code Sec. 956: Developments Concerning the 30-Day Exception.
- Published in:
- International Tax Journal, 2016, v. 42, n. 6, p. 3
- By:
- Publication type:
- Article
25
Back to the Future? Medtronic and the Future of Transfer Pricing.
- Published in:
- International Tax Journal, 2016, v. 42, n. 4, p. 33
- By:
- Publication type:
- Article
26
Code Sec. 385 Proposed Regulations Would Vitiate Internal Cash Management Operations.
- Published in:
- International Tax Journal, 2016, v. 42, n. 4, p. 5
- By:
- Publication type:
- Article
27
Form 8938 and Foreign Financial Assets: A Comprehensive Analysis of the Reporting Rules after IRS Issues Final Regulations.
- Published in:
- International Tax Journal, 2015, v. 41, n. 2, p. 25
- By:
- Publication type:
- Article
28
IRS Expands the Application of the Code Sec. 956 Anti-Conduit Rule.
- Published in:
- International Tax Journal, 2015, v. 41, n. 2, p. 3
- By:
- Publication type:
- Article
29
Decade of the Living Dead--The IRS Tries to Kill Off the Killer B Again in Notice 2014-32.
- Published in:
- International Tax Journal, 2014, v. 40, n. 6, p. 37
- By:
- Publication type:
- Article
30
PFIC Determination: Domestic Stock Rule Takes Precedence Over Subsidiary Look-Through Rule.
- Published in:
- International Tax Journal, 2013, v. 39, n. 6, p. 9
- By:
- Publication type:
- Article
31
Split Taxes: Code Sec. 909 as Interpreted by the 2012 Regulations.
- Published in:
- International Tax Journal, 2012, v. 38, n. 6, p. 15
- By:
- Publication type:
- Article
32
There Is a Significant Amount of Planning, Work, and Education Associated with IRC §501(r) Implementations.
- Published in:
- Journal of Health Care Compliance, 2016, v. 18, n. 2, p. 35
- By:
- Publication type:
- Article
33
Deduction of Charitable Contributions When Benefits Are Received.
- Published in:
- Strategic Finance, 2003, v. 84, n. 10, p. 15
- By:
- Publication type:
- Article
34
Step-Up in Basis in a Distribution from an Irrevocable Grantor Trust.
- Published in:
- Journal of Financial Service Professionals, 2022, v. 76, n. 6, p. 54
- By:
- Publication type:
- Article
35
The 529 Plan as an Estate Planning Tool.
- Published in:
- Journal of Financial Service Professionals, 2022, v. 76, n. 5, p. 37
- By:
- Publication type:
- Article
36
Avoiding Accuracy-Related Penalties on Individual Income Tax Returns.
- Published in:
- Journal of Financial Service Professionals, 2017, v. 71, n. 5, p. 90
- By:
- Publication type:
- Article
37
Reexamining the Application of Internal Revenue Code Section 409A to Stock Rights.
- Published in:
- Journal of Financial Service Professionals, 2016, v. 70, n. 5, p. 27
- By:
- Publication type:
- Article
38
The Supreme Court and Trust Fees.
- Published in:
- Journal of Financial Service Professionals, 2008, v. 62, n. 4, p. 7
- By:
- Publication type:
- Article
39
The "Separation from Service" Conundrum in Sec. 409A.
- Published in:
- Journal of Financial Service Professionals, 2007, v. 61, n. 2, p. 20
- By:
- Publication type:
- Article
40
Taking Care of Your Grandfather: The "Material Change" Rules of IRC 1035.
- Published in:
- Journal of Financial Service Professionals, 2006, v. 60, n. 6, p. 19
- By:
- Publication type:
- Article
41
LIFE INSURANCE ENCOUNTERS THE EMPLOYEE BENEFIT RULES.
- Published in:
- Journal of Financial Service Professionals, 2004, v. 58, n. 6, p. 16
- By:
- Publication type:
- Article
42
DEFENDING NUANCE IN A N ERA OF TEA PARTY POLITICS: A N ARGUMENT FOR THE CONTINUED USE OF STANDARDS TO EVALUATE THE CAMPAIGN ACTIVITIES OF 501(C)(4) ORGANIZATIONS.
- Published in:
- George Mason Law Review, 2014, v. 22, n. 1, p. 103
- By:
- Publication type:
- Article
43
Save the Gold Watch Receipt: An Analysis of the Gift Tax on Athlete Retirement Gifts.
- Published in:
- Journal of Legal Aspects of Sport, 2019, v. 29, n. 2, p. 171, doi. 10.18060/23239
- By:
- Publication type:
- Article
44
Taking a Knee: An Analysis of the NFL's Decision to Relinquish Its § 501(c)(6) Federal Tax Exemption.
- Published in:
- Journal of Legal Aspects of Sport, 2016, v. 26, n. 2, p. 127, doi. 10.1123/jlas.2015-0008
- By:
- Publication type:
- Article
45
EQUITY COMPENSATION AND NONQUALIFIED DEFERRED COMPENSATION: RECONCILING WHAT CONSTITUTES A "SUBSTANTIAL RISK OF FORFEITURE" UNDER SECTIONS 83 AND 409A OF THE INTERNAL REVENUE CODE.
- Published in:
- Creighton Law Review, 2017, v. 51, n. 1, p. 1
- By:
- Publication type:
- Article
46
It's Simple: The Future Will Be More Complex (and That's OK).
- Published in:
- Tax Executive, 2020, v. 72, n. 2, p. 68
- By:
- Publication type:
- Article
47
Looking Ahead: Predictions on Upcoming State Tax Legislation: Key drivers are state economy and gubernatorial election cycle.
- Published in:
- Tax Executive, 2020, v. 72, n. 2, p. 28
- By:
- Publication type:
- Article
48
Responses to Reform in Key Federal States Tax.
- Published in:
- Tax Executive, 2019, v. 71, n. 3, p. 33
- By:
- Publication type:
- Article
49
States Adopt Varying Approaches to Federal Tax Reform.
- Published in:
- Tax Executive, 2018, v. 70, n. 6, p. 94
- By:
- Publication type:
- Article
50
TEI Files Memo with Multistate Tax Commission on Section 482 Project.
- Published in:
- Tax Executive, 2013, v. 65, n. 2, p. 119
- Publication type:
- Article