Journal of Corporate Taxation 1995 - Abstracts

Journal of Corporate Taxation 1995
Break-up fees paid to unsuccessful white knight held deductible as ordinary business expense or as abandonment loss.LawFriedrich, Craig W.
COD income and basis in subsidiary stock.LawCollins, Bryan P.
Determining voting power under section 1504(a)(2).LawCollins, Bryan P., Nissley, P. Anthony
Downstream reorganizations of holding corporations owning minority stock interests.LawBernstein, Robert S., Akselrad, Ira
Exchange of stock in merger following contested tender offer deemed to be reorganization exchange resulting in nonrecognition of loss.LawFriedrich, Craig W.
Final regulations on "dollar approximate separate transaction method" of accounting for hyperinflationary currencies.LawEngle, Howard S.
Form counts but structure can be ephemeral. (corporate reorganizations)LawBloom, Gilbert D.
Historic and pre-historic shareholders in two-step mergers.LawRizzi, Robert A.
IRS Notice 94-90 - notification requirements for multinationals making retroactive section 197 amortization elections.LawEngle, Howard S.
LTR potpourri: old and cold; recast; no rule; inversion; voting trust. (Letter Ruling 9436026)LawBloom, Gilbert D.
Mexico - devaluation of the Mexican New Peso.LawEngle, Howard S.
Morris trust with a holding company.LawBloom, Gilbert D.
Mysterious revocation under Section 304. (Letter Ruling 9437004)LawBloom, Gilbert D.
Proposed conduit financing regulations.LawEngle, Howard S.
Proposed fringe benefit regulations regarding club dues, meal and entertainment expenses, and spousal travel.(Compensation and Fringe Benefits)LawEllis, David W.
Proposed regulations address deconsolidations that avoid foreign tax credit limitations.LawEngle, Howard S.
Reversing itself, IRS announces multiple S corporations formed to avoid stockholder number limit will be respected.LawFriedrich, Craig W.
Section 446: a trap for the unwary in the treatment of transactions between members of a consolidated group.LawCollins, Bryan P., Young, Barbara J.
The continuity of business enterprise requirement: a field theory.LawRizzi, Robert A.
The General Signal Corp. case and welfare benefit fund deductions.LawNavin, Patrick T.
The triple bootstrap spin-off.LawBloom, Gilbert D.
Third generation of corporate charter sales. (Letter Ruling 9434009)LawBloom, Gilbert D.
Tracking stock ruling.LawBloom, Gilbert D.
United States-Canada treaty protocol.LawEngle, Howard S.
United States v. Carlton: retroactive application of tax legislation meets the Due Process Clause in the Supreme Court.LawFriedrich, Craig W.
Venture capital fund investments.LawMcBreen, Maura Ann
Withholding tax on retirement plan distributions to employees working in Puerto Rico.LawEllis, David W.
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