Journal of Corporate Taxation 1992 - Abstracts

Journal of Corporate Taxation 1992
A field theory for options in corporate transactions. (taxation of stock options in corporate reorganizations)LawRizzi, Robert A.
Bootstrap acquisitions and (all of) the loss disallowance rules.LawRizzi, Robert A.
Corporate debt restructuring: stock-for-debt exchanges and other workout scenarios. (part 2) (Bankruptcy Tax Act of 1980)LawSilverman, Mark J., Keyes, Kevin M.
Corporate distributions: handling liabilities in excess of the fair market value of property remains unresolved.LawRandall, Boyd C., Stewart, Dave N.
Courts disagree on whether the contribution of non-cash property to a retirement plan is a prohibited transaction.LawNavin, Patrick T.
Filling in the gaps: new proposed and temporary regs clarify bankruptcy loss carryforward rules. (Corporate Organizations and Reorganizations)LawRizzi, Robert A.
Final separate lines of business regulations. (Compensation and Fringe Benefits)LawStiefel, Reid A.
Letter Ruling 9133034 adds additional appeal to the fair market value approach to the allocation of interest expense.LawEngle, Howard S.
Loss corporations on the threshold of an ownership change: "safe" transactions under Section 382.LawNeedham, Andrew W.
Martin v. Comm'r and the doctrine of constructive receipt.LawEllis, David W.
Recent changes in the tax laws affecting multinational corporations in certain trading partners of the United States. (Brazil, Canada, U.K. and Mexico)LawEngle, Howard S.
Restructuring corporate debt: cash-for-debt and debt-for-debt exchanges. (part 1)LawSilverman, Mark J., Keyes, Kevin M.
S corporation one-class-of-stock regulations reissued: the Service backs off. (Internal Revenue Service)LawFriedrich, Craig W.
State tax issues associated with federal consolidated returns.LawHorwood, Richard M., Marcus, Fred O.
Supreme Court holds legal and investment banking fees of target of friendly takeover nondeductible. (Unilever U.S. Inc.'s acquisition of National Starch and Chemical Corp. in 1978)LawFriedrich, Craig W.
Tax treatment of insurance premiums: economic performance requirements and captive insurance opportunities.LawCaso, Ronald G., Callaghan, Michael F.
The changing status of the nondeductibility of otherwise reimbursable employee business expenses.LawAndrews, Arthur W.
The hidden perils of preferred stock.LawParnes, Alan P.
Trapped income of a RIC. (regulated investment company)LawCalvin, James N.
Using Class B stock to avoid Subpart F income: the continuing saga. (includes comments and amplifications)LawMasek, Mark A., Prusiecki, John F.
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