Your Search


    Narrow Your Search

    Member Only Content

    Search Results

    Page  1
    Showing results 1 - 2 of 2
    Order by:


    Recently Issued Sec. 108(e)(8) Regulations Liquidation Value Safe Harbor

    Article Recently issued final regulations on partnership debt-for-equity exchanges contain a liquidation value safe-harbor method for valuing the partnership interest received in exchange for the cancellation of debt.
    Published on April 01, 2013

    Classification as a Statutory Employee

    Article Statutory employee status may be beneficial for both an employee and his or her employer; however, an employee must meet specific requirements to qualify as a statutory employee. This article discusses the rules regarding statutory employee status set out in the Code and the regulations and how these rules have
    Published on December 01, 2010

    Page  1
    Showing results 1 – 2 of 2
    Show Results per page
    Copyright © 2006-2014 American Institute of CPAs.