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Results: 26-50/66
Authors:
BLOOM GD
Citation: Gd. Bloom, DEFERRED GAIN IS NOT TRIGGERED WHEN STOCK DISAPPEARS, Journal of corporate taxation, 21(1), 1994, pp. 59-67
Authors:
AKSELRAD I
BERNSTEIN RS
Citation: I. Akselrad et Rs. Bernstein, UPREITS - A STRUCTURE FOR ALL SEASONS, Journal of corporate taxation, 21(1), 1994, pp. 68-77
Authors:
MCBREEN MA
Citation: Ma. Mcbreen, FOREIGN-INVESTMENT BY UNITED-STATES PENSION AND PROFIT-SHARING PLANS, Journal of corporate taxation, 21(1), 1994, pp. 78-83
Authors:
ENGLE HS
Citation: Hs. Engle, THE REVENUE RECONCILIATION ACT OF 1993 - IMPACT OF INTERNATIONAL PROVISIONS ON MULTINATIONALS, Journal of corporate taxation, 21(1), 1994, pp. 84-91
Authors:
FRIEDRICH CW
Citation: Cw. Friedrich, THE REVENUE RECONCILIATION ACT OF 1993 - REPEAL OF STOCK-FOR-DEBT EXCEPTION TO CANCELLATION-OF-INDEBTEDNESS INCOME, Journal of corporate taxation, 21(1), 1994, pp. 92-95
Authors:
GREENSTEIN BR
Citation: Br. Greenstein, THE DEPRECIATION OF CUSTOMER-BASED INTANGIBLE ASSETS AFTER NEWARK-MORNING-LEDGER, Journal of corporate taxation, 20(4), 1994, pp. 315-325
Authors:
HARROW CS
Citation: Cs. Harrow, WHO REALLY WON IN BUFFERD V COMMR, THE COMMISSIONER OR FUTURE TAXPAYERS, Journal of corporate taxation, 20(4), 1994, pp. 326-333
Authors:
HORWOOD RM
HECHTMAN JA
Citation: Rm. Horwood et Ja. Hechtman, THE LIMITED-LIABILITY COMPANY - THE NEW KID IN TOWN, Journal of corporate taxation, 20(4), 1994, pp. 334-350
Authors:
JONES SA
Citation: Sa. Jones, THE EVOLUTION OF THE CORPORATE MINIMUM TAX, Journal of corporate taxation, 20(4), 1994, pp. 351-370
Authors:
RIZZI RA
Citation: Ra. Rizzi, COD INCOME RECOGNITION IN TYPE-C REORGANIZATIONS, Journal of corporate taxation, 20(4), 1994, pp. 371-377
Authors:
CHA SS
Citation: Ss. Cha, RECENT SUPREME-COURT LITIGATION UNDER ERISA, Journal of corporate taxation, 20(4), 1994, pp. 378-383
Authors:
BLOOM GD
Citation: Gd. Bloom, WHO CAN ASSUME LIABILITIES IN AN ACQUISTIVE REORGANIZATION, Journal of corporate taxation, 20(4), 1994, pp. 384-387
Authors:
AKSELRAD I
BERNSTEIN RS
Citation: I. Akselrad et Rs. Bernstein, TAX TREATMENT OF PREFERRED PURCHASE UNITS, Journal of corporate taxation, 20(4), 1994, pp. 388-393
Authors:
CODY BJ
Citation: Bj. Cody, INTERACTION OF CUSTOMS AND IRS VALUES - RECENT DEVELOPMENTS IN SECTION 1059A, Journal of corporate taxation, 20(4), 1994, pp. 394-399
Authors:
FRIEDRICH CW
Citation: Cw. Friedrich, PROPOSED REGULATIONS REDUCE HOLDING PERIOD FOR PURPOSES OF DIVIDENDS-RECEIVED DEDUCTION WHERE RISK OF LOSS IS DIMINISHED, Journal of corporate taxation, 20(4), 1994, pp. 400-406
Authors:
ZACHARY SM
WEINGOLD PR
Citation: Sm. Zachary et Pr. Weingold, STOCK ACQUISITIONS AND LIQUIDATIONS BY S-CORPORATIONS - AVAILABILITY OF BENEFITS AFFORDED BY SECTIONS 332 AND 338, Journal of corporate taxation, 20(3), 1993, pp. 211-222
Authors:
ENGLE HS
Citation: Hs. Engle, TRANSFER PRICING - THE NEW SECTION 482 TEMPORARY AND PROPOSED REGULATIONS, Journal of corporate taxation, 20(3), 1993, pp. 223-236
Authors:
WHITE SJ
PRATT JW
Citation: Sj. White et Jw. Pratt, LIQUIDATION DISTRIBUTIONS - THE DECISION TO UTILIZE SECTION 453(H), Journal of corporate taxation, 20(3), 1993, pp. 237-249
Authors:
BLUM WL
Citation: Wl. Blum, THE TAX-FREE ENTITY UNDER THE UNITED-STATES FLAG - A UNITED-STATES VIRGIN-ISLANDS EXEMPT COMPANY, Journal of corporate taxation, 20(3), 1993, pp. 250-264
Authors:
HORVITZ JS
LINTON FB
Citation: Js. Horvitz et Fb. Linton, WHAT CONSTITUTES A CHANGE IN ACCOUNTING METHOD - IS IT MERELY A TIMING QUESTION, Journal of corporate taxation, 20(3), 1993, pp. 265-279
Authors:
RIZZI RA
Citation: Ra. Rizzi, FRONT-END REALIGNMENTS - NON-PRO-RATA CONTRIBUTIONS OF STOCK BEFORE CORPORATE ACQUISITIONS, Journal of corporate taxation, 20(3), 1993, pp. 280-286
Authors:
NAVIN PT
Citation: Pt. Navin, EXTENSION OF UNITED-STATES-STOCK PLANS TO NONRESIDENT ALIENS, Journal of corporate taxation, 20(3), 1993, pp. 287-294
Authors:
AKSELRAD I
BERNSTEIN RS
Citation: I. Akselrad et Rs. Bernstein, ARE EXPENSES INCURRED IN OBTAINING LBO LOANS DEDUCTIBLE, Journal of corporate taxation, 20(3), 1993, pp. 295-300
Authors:
COLLINS BP
NISSLEY PA
MORZORATI LM
TIEDMANN WJ
Citation: Bp. Collins et al., THE BRAVE-NEW-WORLD OF CONSOLIDATED RETURNS - AN ANALYSIS OF THE RECENTLY PROPOSED STOCK BASIS ADJUSTMENT REGULATIONS, Journal of corporate taxation, 20(2), 1993, pp. 115-150
Authors:
FRIEDRICH CW
Citation: Cw. Friedrich, THE TREASURYS DEBT MODIFICATION REGULATIONS - COTTAGE-SAVINGS PROVES A PERILOUS BEACON, Journal of corporate taxation, 20(2), 1993, pp. 151-163