Journal of Corporate Taxation 1998 - Abstracts

Journal of Corporate Taxation 1998
Calculation of consolidated taxable income: the treatment of specified liability losses.LawCollins, Bryan P., Garrett, Lawrence M., O'Brien, Bonnie A.
Continuity representation discontinued.(IRS rules regarding continuity of legal interest applicable in corporate reorganizations)LawBloom, Gilbert D.
Federal Circuit rules that allocation of earnings and profits in intra-group spin-off does not support increased basis.LawFriedrich, Craig W.
Goldilocks meets Private Letter Ruling 9809051.(IRS ruling on partial liquidations and spin-offs)LawBloom, Gilbert D.
"Greenmail" held not deductible but possibly amortizable by district court.LawFriedrich, Craig W.
Incentive stock options in the S corporation context.LawSamsa, Mary K.
IRA distributions to nonresident aliens: a treaty analysis.(tax treaties)LawEllis, David W.
IRS rules that current deductibility of training costs not affected by INDOPCO.LawFriedrich, Craig W.
Kohler v. United States - application of Section 1504(d). (includes discussion of Trinova and IU International cases)LawCollins, Bryan P., Garrett, Lawrence M., Tucker, Howard J.
Letter Ruling 9719036 - ruling letters rush in where opinion letters fear to tread.LawBloom, Gilbert D.
Letter Ruling 9720007 - the "risky business" business purpose and a bit more.LawBloom, Gilbert D.
New section 351(e): the "not an investment company" representation for section 351 private letter ruling requests just got tougher. (Internal Revenue Code section 351)LawBloom, Gilbert D.
"Not quite proper stock": section 351(g) raises a number of new questions.(IRC s. 351(g))LawRizzi, Robert A., Fattman, Stephen P.
Required beginning date for qualified plan distributions.LawMcBreen, Maura Ann
Retirement plan provisions of the Taxpayer Relief Act. (Taxpayer Relief Act of 1997)LawMcBreen, Maura Ann
Stalking the elusive qualified stock purchase.LawBloom, Gilbert D.
Tax Court finds anticipatory assignment of income on charitable contribution made "too late" during plan for cash tender offer and downstream merger.LawFriedrich, Craig W.
Technical Advice Memorandum 9743001 and the step transaction doctrine: integrate, separate, separate.LawBloom, Gilbert D.
Temporary regulations: application of Section 382 to a consolidated group.LawCollins, Bryan P., Garrett, Lawrence M., Tucker, Howard J.
The foreign sales corporation: optimizing the benefits.LawOlin, Jeffrey L.
Timing deductions around a short year.LawMiller, Joel E.
Treatment of hybrid arrangements under Subpart F.(hybrid business entities, IRC Subpart F)LawEngle, Howard S.
U.S. taxation of foreign nationals.LawCrist, Bruce, Klaus, Kenton J., Cohen, Lorraine E.
U.S. taxation of foreign nationals. (part 2)LawCrist, Bruce, Klaus, Kenton J., Cohen, Lorraine E.
Work product protection from discovery upheld for document that analyzed outcome of anticipated litigation.(IRS litigation)LawFriedrich, Craig W.
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