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Academic Journal

FBCSI Does Not Include Payments by Multinational Group Members to a Foreign DE.

  • Source: Journal of Taxation. Oct2013, Vol. 119 Issue 4, p188-190. 3p.

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Academic Journal

ADDITIONAL GUIDANCE DEFINING 'FOREIGN USE' IN THE DUAL CONSOLIDATED Loss RULES.

  • Source: Journal of Taxation. Jan2010, Vol. 112 Issue 1, p55-57. 3p.

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Academic Journal

PARTNERSHIP BY DEATH CAUSES AN 'INADVERTENT' LOSS OF S CORPORATION STATUS.

  • Source: Journal of Taxation. Feb2009, Vol. 110 Issue 2, p126-128. 3p.

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Academic Journal

CRUT's EARLY TERMINATION RESULTED IN CAPITAL GAIN BUT WAS NOT SELF-DEALING.

  • Source: Journal of Taxation. Jan2008, Vol. 108 Issue 1, p48-50. 3p.

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Academic Journal

EXCHANGE OF DEBT INSTRUMENTS WAS A SIGNIFICANT MODIFICATION.

  • Source: Journal of Taxation. Jan2008, Vol. 108 Issue 1, p43-45. 3p.

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Academic Journal

Consequences of Deconsolidation of Subsidiary With Separate Return Year NOLs.

  • Source: Journal of Taxation. Mar2013, Vol. 118 Issue 3, p154-155. 2p.

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