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Petersen: Accrual Basis S Corporation Runs Afoul of the Section 267(a) Constructive Ownership Rules.

• Authors : BIRD, BRUCE M.¹; GAINEY, THOMAS W.²

• Source: Journal of Taxation. Mar2018, Vol. 128 Issue 3, p1-14. 14p.

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Leveraged Partnerships Under Fire? IRS Attacks the Tribune's Transactions.

• Authors : LIPTON, RICHARD M.¹

• Source: Journal of Taxation. Aug2013, Vol. 119 Issue 2, p73-81. 9p.

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How to Obtain Debt Basis in an S Corporation? Use Bona Fide Indebtedness, Say Proposed Rules.

• Authors : STARR, SAMUEL P.

• Source: Journal of Taxation. Nov2012, Vol. 117 Issue 5, p236-243. 8p.

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

• Authors : Calianno, Joseph; McManus, Richard

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

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S corporation's farm lease rental income is not passive investment income.

• Source: Journal of Taxation. Jun2018, Vol. 128 Issue 6, p68-69. 2p.

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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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Significant Issues May Remain for S Corporation Partners Despite IRS's Newest Ruling.

• Authors : Lemons, Bruce N.; Blau, Richard D.

• Source: Journal of Taxation. Sep94, Vol. 81 Issue 3, p132-136. 5p.

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Controversial Partnership Anti-Abuse Prop. Regs. Raise Many Questions.

• Authors : Lipton, Richard M.

• Source: Journal of Taxation. Aug94, Vol. 81 Issue 2, p68-74. 7p.

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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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THE WIZARD OF BROZ: S CORPORATIONS, ECONOMIC OUTLAY, AND DEBT BASIS.

• Authors : Starr, Samuel P.; Pisem, Elliot; Zhang, Libin S.

Subjects: *TAXATION; *INTERNAL revenue law; *TAX deductionsUNITED States

• Source: Journal of Taxation. Feb2012, Vol. 116 Issue 2, p79-86. 8p.

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