Journal of Corporate Taxation 1996 - Abstracts

Journal of Corporate Taxation 1996
401(k) wraparound arrangements.LawNavin, Patrick T.
Allocation of research and experimentation expenditures between U.S.-source and foreign-source income - final regulations.LawEngle, Howard S.
Benefits of customs planning.(International Developments)LawEngle, Howard S.
Clouds gathering over corporate equity split-dollar insurance plans.LawBernstein, Robert S., Buss, Adam J.
Contingent liabilities in section 351 transactions: the IRS limits the application of Holdcroft.LawMatthias, Steven K.
Contingent payments amounting to 25 percent of total payments for trademarks found to be "substantial" and therefore deductible under section 1253.(IRC section 1353)(Recent Developments)LawFriedrich, Craig W.
Contributions to capital under section 108(e)(6): the last frontier.LawRizzi, Robert A.
Controlled foreign corporations: proposed regulations deal with Subpart F and foreign personal holding company income.LawEngle, Howard S.
Derivatives and continuity of interest: risk management raises new issues for reorganizations.LawRizzi, Robert A.
Distribution of stock received upon merger by partnership does not violate continuity of interest required of tax-free reorganizations.LawFriedrich, Craig W.
DOL issues draft guidance for providing investment-related materials to participants in tax-qualified retirement plans.LawWydajewski, Brian K.
Election and statement requirements proliferate.LawCollins, Bryan P.
Float like a deemed butterfly ... reflections on the significance of meaninglessness in a "B" reorganization.LawFriedel, David B.
Form 5471 revisions.(IRS information return for U.S. persons with respect to certain foreign corporations)(International Developments)LawEngle, Howard S.
Gifting stock options.LawBernstein, Robert S., Buss, Adam J.
Impact of the Xerox case on the computation of the deemed-paid foreign tax credit from UK corporations.LawEngle, Howard S.
Imputed benefit accrual service.LawMcBreen, Maura Ann
International aspects of the 'check the box' partnership classification procedure.(International Developments)LawEngle, Howard S.
IRS invites comments on clarifying the effect of INDOPCO on current deductibility.LawFriedrich, Craig W.
IRS rules that severence pay remains currently deductible after INDOPCO.(Recent Developments)LawFriedrich, Craig W.
Letter Ruling 9508009 - busting a "B": why and how?LawBloom, Gilbert D.
Letter Ruling 9535053: little ado about something?LawBloom, Gilbert D.
Letter Ruling 9605012: what liquidation? (liquidation-reincorporation)LawBloom, Gilbert D.
New section 367 temporary regulations.LawEngle, Howard S.
Redemption distribution treated as dividend reduces S corporation's accumulated adjustments account.(Recent Developments)LawFriedrich, Craig W.
Snap shots, successive ownership changes, and other section 382 traps.LawRizzi, Robert A.
Standard plan amendment provision upheld.LawWydajewski, Brian K.
Treasury announces delay in proposed effective date of proposal making conversion of "large" C corporations to S corporations and further extends proposal.LawFriedrich, Craig W.
Two questionable spin-off rulings.LawBloom, Gilbert D.
Value of appreciated assets held measure of section 311(d) gain.(IRC section 311(d))(Recent Developments)LawFriedrich, Craig W.
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