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SHORT-TERM COVENANT NOT TO COMPETE CAN CAUSE SIGNIFICANT 'BOOK-TO-TAX' ADJUSTMENTS.

• Authors : Bird, Bruce M.¹ (AUTHOR); Moffeit, Kathy¹ (AUTHOR)

• Source: Journal of Taxation. Mar2011, Vol. 114 Issue 3, p146-152. 7p.

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TRACKING STOCK: THE FLOW EARNINGS AND PROFITS IN A TIERED FOREIGN CORPORATE STRUCTURE.

• Authors : Melton, Mark A.

• Source: Journal of Taxation. Feb2009, Vol. 110 Issue 2, p101-113. 13p.

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NEW TEMPORARY REGULATIONS COOL OFF THE HOT STOCK RULE FOR DIVISIVE TRANSACTIONS.

• Authors : Cummings Jr., Jasper L.

• Source: Journal of Taxation. Feb2009, Vol. 110 Issue 2, p69-78. 10p.

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SECTION 1377 PROP. REGS. CLARIFY PRO RATA SHARE RULES AND POST-TERMINATION TRANSITION PERIOD.

• Authors : Looney, Stephen R.; Pennell, John S.

• Source: Journal of Taxation. Dec95, Vol. 83 Issue 6, p335-342. 8p.

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Individual Investors in CFCs May Benefit From Electing to Be Taxed as Corporations.

• Authors : Pollack, Lawrence A.

• Source: Journal of Taxation. Aug94, Vol. 81 Issue 2, p112-115. 4p.

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Supreme Court Resolves the S/L Controversy Regarding Pass Through Items in IRS's Favor.

• Authors : Becker, Joyce K.; Lore, Martin M.; Marvel, L Paige

• Source: Journal of Taxation. May93, Vol. 78 Issue 5, p288-291. 4p.

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DOUBLE DEDUCTIONS RESULTING FROM TRANSFERS TO CONTROLLED CORPORATIONS.

• Authors : Seago, W. Eugene¹ (AUTHOR); Schnee, Edward J.² (AUTHOR)

• Source: Journal of Taxation. Mar2011, Vol. 114 Issue 3, p169-177. 9p.

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LONG AWAITED SECTION 337(d) REGULATIONS LEAVE SOME QUESTIONS UNANSWERED.

• Authors : HARRIS, DEANNA WALTON¹

• Source: Corporate Taxation. Sep/Oct2015, Vol. 42 Issue 5, p37-42. 6p.

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BACK-TO-BACK LOAN REGS: THE DEATH OF "ACTUAL ECONOMIC OUTLAY"--MAYBE?

• Authors : LOONEY, STEPHEN R.

• Source: Corporate Taxation. Jul/Aug2015, Vol. 42 Issue 4, p14-22. 9p.

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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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