U.S. Income Portfolios Library
In-depth guidance for handling virtually every issue and scenario involving federal income taxation. Written by the nation’s leading federal tax authorities, the U.S. Income Portfolios Library provides a single solution for researching, planning and implementing the most effective federal tax strate... | 15-Day Free Trial | Add to Cart |
Transfers to Controlled Corporations: Related Problems (Portfolio 759)
Transfers to Controlled Corporations: Related Problems, written by Howard J. Rothman, Esq., Pamela M. Capps, Esq., Barry Herzog, Esq., and Mary Jo Brady, Esq., all of Kramer, Levin, Naftalis & Frankel, discusses the relationship between §351 and other provisions of the Code. In general, §351 provid... | $400.00 | Add to Cart |
Transfers to Controlled Corporations: General (Portfolio 758)
Transfers to Controlled Corporations: In General, written by Howard J. Rothman, Esq., Pamela M. Capps, Esq., Barry Herzog, Esq., and Mary Jo Brady, Esq., all of Kramer, Levin, Naftalis & Frankel, discusses the tax considerations of transferring property to corporations controlled by the transferors.... | $400.00 | Add to Cart |
The Attribution Rules (Portfolio 554)
The Attribution Rules, written by Karen B. Brown, the Donald Phillip Rothschild Research Professor of Law at George Washington University School of Law, examines the rules governing situations in which an individual or entity will be deemed to own stock held by another for purposes of various tax ru... | $400.00 | Add to Cart |
Taxation of Regulated Investment Companies (Portfolio 740)
Taxation of Regulated Investment Companies, written by Richard M. Hervey, Esq., of Dechert LLP, discusses in detail the provisions of §§851 through 855, 860, and 4982 of the Internal Revenue Code, which govern the taxation of regulated investment companies (RICs). The Portfolio also discusses the a... | $400.00 | Add to Cart |
Stock Sales Subject to Section 304 (Portfolio 768)
Stock Sales Subject to Section 304, written by Clifford R. Gross, Esq., of Skadden, Arps, Slate, Meagher & Flom LLP, and Joseph M. Doloboff, Esq., of FTI Consulting, and revised by George C. Koutouras, Esq., of Alvarez and Marsal Taxand, LLC, and Mark Q. Tizabgar, Esq., of PricewaterhouseCoopers, d... | $400.00 | Add to Cart |
Stock Rights and Stock Dividends — Sections 305 and 306 (Portfolio 765)
Stock Rights and Stock Dividends—Sections 305 and 306, written by James W. Forsyth, Esq., and Larry E. Phillips, Esq., of Buchanan Ingersoll & Rooney PC, analyzes the tax problems that arise in connection with dividend distributions of common or preferred stock and stock rights. This Portfolio provi... | $400.00 | Add to Cart |
Small Business Corporation Stock: Special Tax Incentives (Portfolio 760)
Small Business Corporation Stock: Special Tax Incentives, written by Anthony P. Polito, Esq., describes a number of Code provisions providing special incentives to invest in small businesses. This Portfolio’s principal emphasis is the three provisions benefitting various small business corporations... | $400.00 | Add to Cart |
S Corporations: Operations (Portfolio 731)
S Corporations: Operations, written by Samuel P. Starr, CPA, Esq., and Horacio E. Sobol, CPA, both of PricewaterhouseCoopers, reviews the special tax status of S corporations. While S corporations generally avoid federal income tax at the corporate level, S corporation shareholders are taxed pro rat... | $400.00 | Add to Cart |
S Corporations: Formation and Termination (Portfolio 730)
S Corporations: Formation and Termination, written by Samuel P. Starr, CPA, Esq., Greg W. Smith, CPA and Horacio E. Sobol, CPA, all of PricewaterhouseCoopers, reviews the rules regarding the formation and termination of S corporations. For the closely held business owner, selecting the appropriate ... | $400.00 | Add to Cart |