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    Sec. 1031 Related-Party Exchanges and Basis Shifting

    Article The Code provides a number of related-party exceptions designed to circumvent certain abuses, the most prevalent of which is basis shifting. This item discusses ways that practitioners can avoid basis-shifting problems.
    Published on April 17, 2012

    Sec. 1031 Related-Party Exchanges and Basis Shifting

    Article The Code provides a number of related-party exceptions designed to circumvent certain abuses, the most prevalent of which is basis shifting. This item discusses ways that practitioners can avoid basis-shifting problems.
    Published on April 17, 2012

    Like-Kind Exchange Rules Continued Evolution

    Article For many years, taxpayers have been able to defer recognition of gain on the disposition of assets by engaging in Sec. 1031 like-kind exchanges. Consequently, many questions and issues surrounding these transactions have been addressed, but many cases and rulings continue to arise each year. This article analyzes these cases
    Published on June 30, 2014

    Like-Kind Exchange Rules Continued Evolution

    Article For many years, taxpayers have been able to defer recognition of gain on the disposition of assets by engaging in Sec. 1031 like-kind exchanges. Consequently, many questions and issues surrounding these transactions have been addressed, but many cases and rulings continue to arise each year. This article analyzes these cases
    Published on June 30, 2014

    Reorganizations and Tax Attribute Survival

    Article Whether tax attributes will survive corporate tax reorganizations often becomes a critical consideration in assessing the ramifications of a proposed transaction. This item discusses issues surrounding these reorganizations and emphasizes the need for practitioners to have a good foundational understanding of the relevant rules.
    Published on December 01, 2010

    Reorganizations and Tax Attribute Survival

    Article Whether tax attributes will survive corporate tax reorganizations often becomes a critical consideration in assessing the ramifications of a proposed transaction. This item discusses issues surrounding these reorganizations and emphasizes the need for practitioners to have a good foundational understanding of the relevant rules.
    Published on December 01, 2010

    Tax Consequences of Transaction Costs

    Article This article discusses the tax consequences of transaction costs in four settings: in general, when acquiring or producing tangible assets, when acquiring or creating intangible assets, and when acquiring a business.
    Published on October 04, 2011

    Tax Consequences of Transaction Costs

    Article This article discusses the tax consequences of transaction costs in four settings: in general, when acquiring or producing tangible assets, when acquiring or creating intangible assets, and when acquiring a business.
    Published on October 04, 2011

    Reporting Dilemma Personal Use of Rental Properties

    Article Properly apportioning real estate expenses between personal and rental use presents several challenges.
    Published on July 23, 2013

    New Directions in Individual Taxation

    Article This article covers recent developments affecting taxation of individuals, including regulations, cases, and IRS guidance.
    Published on August 31, 2014

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