| Service's Withdrawal of Regulations Under Sections 302, 304 Highlights Confusion About Stock Redemptions, Distributions |
BNA Daily Tax Report, J-1 |
2006 |
| Tax Court Rulings in Swallows Holdings Demonstrates Uncertainty in Standard of Review for Interpretive versus Legislative Regulations |
BNA Daily Tax Report, No. 61, J-1 |
2006 |
| IRS Revokes Zero Basis Ruling But Questions Regarding Motives Remain |
BNA Daily Tax Report, No. 4, J-1 |
2006 |
| Liberalization of Rules Governing Tax-Free Reorganizations and Corporate Acquisitions Remains an Ongoing Process |
BNA Daily Tax Report, No. 204, J-1 |
2005 |
| Legal Research in Federal Taxation |
109 Tax Notes, p. 335 |
2005 |
| Chief Tax Officer Reporting Structures |
N/A |
2005 |
| New Prop. Regs. Change Rules for Transactions Where Property of Stock Lacks Net Value |
103 Journal of Taxation, No. 1, p.14 |
2005 |
| New Limitations on Corporate Built-In Losses |
107 Tax Notes, 1553 |
2005 |
| American Jobs Creation Act: New Section 199 Domestic Production Deduction |
16 Journal of International Tax 14 |
2005 |
| A Selective Analysis of the 2004 JOBs Act |
Warren Gorhan & Lamont |
2005 |
| Three New Sets of Proposed Regulations Should Make Planning for Reorganizations Much Easier |
101 Journal of Tax Notes 271 |
2004 |
| Temporary Consolidated Return Duplicated Loss Disallowance Regulations Re-Aim at Contingent Liability Tax Shelters |
5 Business Entities 20 |
2003 |
| Planning with the New Rate and Corporate Changes Made by JGTRRA |
99 Journal of Tax Notes 8 |
2003 |
| The Range of Legal Opinions, with Emphasis on the 'Should' Opinion |
98 Tax Notes 1125 |
2003 |
| New Temporary Regulations Issued on REIT and RIC Conversions by C Corporations |
96 Journal of Taxation 220 |
2002 |
| Using Compensatory NQSOs and Restricted Stock with Section 355 -- New, Clear Guidance from IRS |
96 Journal of Taxation 71 |
2002 |
| Cummings’ Corporate Tax Insights |
RIA Checkpoint Electronic Newsletter |
|
| What Were They Thinking |
Tax Notes |
|
