Home · Online Publications · The Tax Adviser · Tax Adviser Index 1990-1999 · Broad Categories · Corporations Search Feedback

Corporations
Accumulated earnings tax
practical approach. 93:143.
publicly held corporations. 94:57, 623.
ACE calculation for installment sales. 98:278.
Activities, recharacterizing. 97:324.
Administration's corporate tax shelter proposals. 99:346.
AET factors. 93:432.
AMT
small business exception. 98:480.
Annualizing AMT in first short year. 96:462.
Asset acquisition
contingent convertible debt. 94:29.
Asset valuation. 99:466.
Attribution rules. 96:309.
Bank core deposit base
amortization. 90:214; 92:604.
Bank NOL rules. 98:96.
Bankruptcy workouts. 99:8.
B reorgs. 98:362.
Buy-out of sole shareholder
by key employee. 90:30.
Buy-sell agreements
closely held corporations. 95:570; 99:809.
Capitalization and Sec. 1244 stock. 96:44.
Captive insurance arrangements. 96:18.
Changing a tax year. 98:337.
Charitable deductions. 99:763.
Community banks, planning opportunities. 96:543.
Consolidated
E&P regs. 99:469.
group ownership of partnership. 99:462.
loss disallowance rules. 99:464.
return regs. 98:357.
Contingent environmental liabilities. 95:756.
Continuity of business. 98:361; 99:150.
Continuity of shareholder interests. 91:365; 97:409; 98:212; 99:150, 764.
after qualified stock purchase. 95:752.
Controlled group status
avoiding. 96:526.
Corporate integration. 93:129.
C reorganizations. 99:541, 619, 692.
Delaware holding companies. 91:154.
Dispositions of worthless subsidiaries. 96:402.
Distributions
depreciable real estate. 96:722.
reporting nondividend distributions. 90:697.
Dividends received deduction
regulations. 95:415.
Employment taxes. 98:740.
Extraordinary dividends. 90:718.
Foreign insurance excise taxes
refunds. 96:139.
Forgone interest on shareholder loans. 97:461.
German acquisitions. 98:448.
Hot interest. 98:147, 158.
Intangibles, ownership. 98:358.
Inversion transactions. 94:714.
Liquidation via installment sale. 97:594.
Management charges, related party. 99:74.
Merger issues. 98:359, 360.
Morris Trust transactions. 97:340.
NOL carryforwards. 91:55, 759, 835; 93:467; 97:412.
Officers' embezzlement
liability for penalties. 92:262, 464.
OID final regulations. 94:424.
Options
treatment under proposed regs. 93:93.
Partial liquidation. 98:59.
Personal holding companies
consent dividends. 91:122.
income problems. 95:151.
Product liability losses. 98:639.
Qualified small business stock. 98:822, 856.
gain exclusion. 94:294.
investment by S corporation. 94:412.
Reorganizations and corporate divisions
continuity-of-interest requirement. 98:212; 99:150.
C reorganizations. 99:541, 619, 692.
dividend distribution before F reorganization. 99:288.
D reorganization control requirement. 99:287.
Morris Trust transactions. 98:280.
Sec. 355
    TRA '97 issues. 98:364.
Sec. 357(c)
    single-member LLCs or QSSSs. 98:281.
Sec. 382. 98:518.
spinoffs. 98:587; 99:151.
tax-free treatment. 98:213.
R&D credit audit plans. 96:139.
Research credit
availability for internal-use software. 97:413.
Reasonable compensation. 90:364; 92:178; 93:634, 784; 94:484.
RRA provisions. 90:233; 91:237.
SEC schedules
use in determining ownership changes. 95:401.
Sec. 351 transfer
allocation of boot received. 97:341.
Sec. 482 override. 90:788.
Sec. 355
business purpose. 96:526.
distributions. 96:396.
ruling requests. 96:324.
Sec. 357(c). 92:86.
Securities definition. 90:417.
Split-dollar life insurance. 98:42.
State effect of Sec. 338(h)(10) election. 94:674.
Stock
compensation. 90:302.
redemptions. 99:288.
Subchapter S, see "S Corporations."
Subsidiary's convertible debentures. 96:118.
Target NOLs, using. 99:465.
Taxable mortgage pool. 92:359.
Tax fraud penalties. 92:464.
Texas Limited Banking Association. 96:82.
TRA '97 changes. 97:753.
Transfers of target assets without Sec. 338 elections. 95:282.
Treatment of short-term loans for cash-method banks. 96:83.
Troubled company debt restructuring. 90:199.
Waiving target's loss carryforwards. 97:412.
Back
©1999 AICPA