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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

Are Related-Party Acquisitions in Anticipation of Exchange Technically and Theoretically Valid?

  • Source: Journal of Taxation. Feb2014, Vol. 120 Issue 2, p52-63. 12p.

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Academic Journal

When Can U.S. Trade Agreements Be Availed of to Compensate for Income Tax Liabilities?

  • Source: Journal of Taxation. Feb2013, Vol. 118 Issue 2, p69-74. 6p.

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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

FIRST TAX COURT TEST OF NEW IRS APPROACH TO AGENCY PERMANENT ESTABLISHMENT: SERVICE LOSES.

  • Source: Journal of Taxation. Sep95, Vol. 83 Issue 3, p169-175. 7p.

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Academic Journal

Tax-Free Incorporation Rules Apply to the Formation of an Insurance Company Subsidiary.

  • Source: Journal of Taxation. Mar95, Vol. 82 Issue 3, p172-177. 6p.

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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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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, p276-288. 11p.

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