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IRS memo addresses holding periods for meaningless gesture transactions.

• Authors : Stringfield, Jack

• Source: Tax Adviser. Feb2021, p46-51. 6p.

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Reducing GILTI liability using CFC accounting method change procedures.

• Source: Tax Adviser. Jul2020, p1-4. 4p.

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Foreign income taxes deemed paid and the PTEP rules.

• Source: Tax Adviser. Oct2020, p1-3. 3p.

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Deducting losses after an S corporation terminates.

• Authors : Markwood, Linda

• Source: Tax Adviser. Aug2019, p1-4. 4p.

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CFC worthless stock deductions after tax reform.

• Authors : Hussein, Shawn M.; Allen, Julie; McKissic, Nykolas

• Source: Tax Adviser. Jul2019, p1-5. 5p.

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Considerations when computing tested income and tested loss of a CFC.

• Source: Tax Adviser. Feb2019, p1-4. 4p.

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'Toll charge' guidance may trigger capital gain on PTI distributions.

• Authors : Smith, Annette B.¹

• Source: Tax Adviser. Jul2018, p1-4. 4p.

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The new GILTI and repatriation taxes: Issues for flowthroughs.

• Authors : Lady, Todd C.¹

• Source: Tax Adviser. Jun2018, p1-13. 13p.

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Move to territorial system may not discourage profit shifting.

• Source: Tax Adviser. Nov2018, p1-3. 3p.

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State Tax Consequences to Shareholders on Distributions of Property.

• Authors : Friedel, David; Awuah, Yaw

• Source: Tax Adviser. Jul2015, Vol. 46 Issue 7, p1-7. 7p.

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