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Tax court reverse prior stance on cancellation of indebtedness income of an S corporation.

• Authors : August, Jerald David

• Source: Journal of Partnership Taxation. Winter99, Vol. 15 Issue 4, p354. 5p.

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Recent cases and rulings.

• Authors : Losey, F. Richard

• Source: Journal of Partnership Taxation. Fall97, Vol. 14 Issue 3, p260. 11p.

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Recent cases and rulings.

• Authors : Losey, F. Richard

• Source: Journal of Partnership Taxation. Fall96, Vol. 13 Issue 3, p262. 11p.

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TAXPAYERS FACE NEW BURDENS IN OVERCOMING 482 REALLOCATIONS BY THE SERVICE.

• Authors : Gaffney, Dennis J.; Davis, Richard O.

• Source: Journal of Taxation. Aug2000, Vol. 93 Issue 2, p112. 6p.

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The Tax Court Rejects the One-Year Rule for Prepaid Licences and Insurance.

• Authors : Seago, W. Eugene; Crumbley, D. Larry

• Source: Journal of Taxation. Feb2000, Vol. 92 Issue 2, p70. 7p.

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NINTH CIRCUIT'S SECTION 83 DECISION MAY REOPEN PLANNING OPPORTUNITIES FOR STOCK COMPENSATION.

• Authors : Sax, Paul J.; Herrman, Gary A.

• Source: Journal of Taxation. Aug96, Vol. 85 Issue 2, p87-91. 5p.

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STATES SEEK TO WIDEN TAX JURISDICTION OVER OUT-OF-STATE COMPANIES.

• Authors : Lipton, Richard M.; Hellerstein, Walter

• Source: Journal of Taxation. Dec95, Vol. 83 Issue 6, p362-367. 6p.

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NO CONSTRUCTIVE OWNERSHIP OF UNVESTED OPTIONS FOR PURPOSES OF THE GOLDEN PARACHUTE RULES.

• Authors : Emory, Meade; Cornell, Brian

• Source: Journal of Taxation. Nov2000, Vol. 93 Issue 5, p315. 2p.

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Interest Accrual on Underpayment Starts After Claimed Overpayment Is Credited.

• Source: Journal of Taxation. Oct99, Vol. 91 Issue 4, p195. 2p.

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PLAN ASSETS COULD NOT BE USED TO OBTAIN RELEASE OF EMPLOYMENT-RELATED CLAIMS.

• Authors : Sollee, William L.; Schneider, Paul J.

• Source: Journal of Taxation. Jan96, Vol. 84 Issue 1, p55-56. 2p.

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