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Academic Journal

GUIDANCE ON TAX ATTRIBUTES IN SECTION 367(b) EXCHANGES WILL MAKE PLANNING EASIER.

  • Source: Journal of Taxation. Apr2001, Vol. 94 Issue 4, p242. 7p.

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Academic Journal

Prop. Regs. Shed New Light on 338(h)(10) Transactions Involving S Corporations.

  • Source: Journal of Taxation. Dec99, Vol. 91 Issue 6, p358. 7p.

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Academic Journal

New Safe Harbors for Employers in the Service's Qualified Plan Correction Examples.

  • Source: Journal of Taxation. Dec99, Vol. 91 Issue 6, p349. 9p.

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Academic Journal

New IRS Ruling Focuses Attention on `Control' in Section 355 Transactions.

  • Source: Journal of Taxation. Jul98, Vol. 89 Issue 1, p5. 7p.

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Academic Journal

The anti-abuse rule and the basis rules of the final Section 737 regulations.

  • Source: Journal of Partnership Taxation. Spring97, Vol. 14 Issue 1, p28. 22p.

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Academic Journal

Determining a `significant modification' under the final Cottage Savings regulations.

  • Source: Journal of Partnership Taxation. Spring97, Vol. 14 Issue 1, p3. 25p.

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Academic Journal

THE SERVICE GETS AGGRESSIVE: WHY TAXPAYERS NEED TO PAY ATTENTION TO FSAS.

  • Source: Journal of Taxation. Jul2001, Vol. 95 Issue 1, p42. 7p.

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Academic Journal

THE SECTION 368 REVENUE RULING TRILOGY--BELOW THE SURFACE, SEISMIC SHIFTS IN IRS POLICY.

  • Source: Journal of Taxation. Jul2001, Vol. 95 Issue 1, p5. 9p.

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Academic Journal

TAX TREATMENT OF QUALIFIED PLAN LOANS CLARIFIED UNDER NEW IRS FINAL AND PROPOSED REGULATIONS.

  • Source: Journal of Taxation. Nov2000, Vol. 93 Issue 5, p297. 9p.

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Academic Journal

IRS IMPROVES THE FINAL QSUB REGS.--BUT INSISTS ON KEEPING THE STEP TRANSACTION DOCTRINE.

  • Source: Journal of Taxation. Nov2000, Vol. 93 Issue 5, p276. 11p.

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  • 1-10 of  200 results for ""Taxation""