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Tax Court May Have Eased Rules on Captive Insurance Deduction.

• Authors : HARMON, MICHAEL R.¹

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

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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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Does Renkemeyer's Legacy of Confusion Live On?

• Source: Journal of Taxation. Feb2013, Vol. 118 Issue 2, p99-102. 4p.

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IRS, Continuing to Seek Debt Treatment, Fails in PepsiCo Puerto Rico.

• Authors : LIPTON, RICHARD M.¹

• Source: Journal of Taxation. Feb2013, Vol. 118 Issue 2, p61-68. 7p.

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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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IRS LOSES ON APPEAL, AND ANNQUNCES THERE SHOULD BE A ONE-YEAR RULE FOR PREPAID EXPENSES.

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

• Source: Journal of Taxation. Mar2002, Vol. 96 Issue 3, p153-162. 8p.

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THE TAX COURT'S CAPRICIOUS NATURE IN ASCERTAINING THE VALUE OF DONATED PROPERTY.

• Authors : Hagen II, Willis W.¹

• Source: Journal of Taxation. May2011, Vol. 114 Issue 5, p301-306. 6p.

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A DIVIDED TAX COURT TREATS A STOCK 'LOAN' AS A SALE-WHICH THEORY SHOULD APPLY?

• Authors : Lipton, Richard M.

• Source: Journal of Taxation. Oct2010, Vol. 113 Issue 4, p205-212. 8p.

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Late-Filed S Corp. Return Information Was Not Disclosure for Purposes of Avoiding Six-Year S/L for Timely Individual Return.

• Source: Journal of Taxation. Oct2013, Vol. 119 Issue 4, p193-195. 3p.

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HOW THE COURTS INTERPRET INCOME IN RESPECT OF A DECEDENT.

• Authors : Maydew, Gary L.

• Source: Journal of Taxation. Jan2000, Vol. 92 Issue 1, p41-48. 8p.

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