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Academic Journal

Tax Court May Have Eased Rules on Captive Insurance Deduction.

  • Source: Journal of Taxation. Sep2014, Vol. 121 Issue 3, p126-133. 8p.

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Academic Journal

Notice 2014-32 Takes Further Sting Out of "Killer B" Transactions.

  • Source: Journal of Taxation. Aug2014, Vol. 121 Issue 2, p78-88. 11p.

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Academic Journal

TAX COURT REJECTS S CORP. BASIS STEP-UP FOR COD INCOME IN NELSON.

  • Source: Journal of Taxation. May98, Vol. 88 Issue 5, p272-278. 7p.

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Academic Journal

THE NEW SECTION 355(b) ACTIVE TRADE OR BUSINESS PROPOSED REGULATIONS.

  • Source: Journal of Taxation. Aug2007, Vol. 107 Issue 2, p74-89. 15p.

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Academic Journal

Long-awaited Proposed Regulations on S corporation subsidiaries issued.

  • Source: Journal of Partnership Taxation. Fall98, Vol. 15 Issue 3, p278. 6p.

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