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Authors
Alphabetical Author Listing |
Oggie Caginalp
Commerzbank Capital Markets Corporation,
New York, NY
Topic Area: US Income
Portfolios Written: Portfolio 543: The Mark-To-Market Rules of Section 475
Rino Caiazzo
Studio Legale Ughi & Nunziante
Topic Area: Foreign
Portfolios Written: Portfolio 968-3rd: Business Operations in Italy
Massimo G. Calderan
Altenburger & Partners, Zollikon-Znrich,
Switzerland
Topic Area: Foreign
Portfolios Written: Portfolio 986-2nd: Business Operations in Switzerland
Charles G. Campbell
Campbell & Philippart & Associes,
Paris, France
Topic Area: Foreign
Portfolios Written: Portfolio 961-2nd: Business Operations in France
Regis W. Campfield
Southern
Methodist University Law School, Dallas, TX
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 803-1st: The Migrant Client: Tax, Community Property, and Other Considerations
Germán Campos
PricewaterhouseCoopers, Santiago, Chile
Topic Area: Foreign
Portfolios Written: Portfolio 997: Business Operations in Chile
Pamela M. Capps
Kramer,
Levin, Naftalis & Frankel LLP, New York, NY
Topic Area: US Income
Portfolios Written: Portfolio 561-2nd: Capital Assets, Portfolio 758-2nd: Transfers to Controlled Corporations: In General
Michael K. Carnevale
Deloitte
& Touche LLP, Washington, DC
Topic Area: Real Estate
Portfolios Written: Portfolio 742-2nd: Real Estate Investment Trusts
John L. Carr
Winston
& Strawn, Washington, DC
Topic Area: Foreign
Portfolios Written: Portfolio 902-1st: The Indirect Foreign Tax Credit
Elizabeth A. Case
PricewaterhouseCoopers, LLP, Washington, DC
Topic Area: US Income
Portfolios Written: Portfolio 725-2nd: Limited Liability Companies
Karen E. Cederoth
Deloitte & Touche LLP, Chicago,
IL
Topic Area: Foreign
Portfolios Written: Portfolio 906-1st: Allocation and Apportionment of Expenses -- Regs. Section 1.861-8
Lauren W. Cesare
San Jose , CA
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 876-1st: Private Foundations and Public Charities--Definition and Classification, Portfolio 877-2nd: Private Foundations and Public Charities --
Termination (§507) and Special Rules (§508)
Clark J. Chandler
KPMG LLP, Washington, DC
Topic Area: Transfer Pricing
Portfolios Written: Portfolio 889-1st: Transfer Pricing: Economic, Managerial, and Accounting Principles
Bernard Bernard Chesnais
Salans & Associés SCP, Paris, France
Topic Area: Foreign
Portfolios Written: Portfolio 961-3rd: Business Operations in France
Unghwan Rap Choi
Kim
and Chang, Seoul
Topic Area: Transfer Pricing
Portfolios Written: Portfolio 898-1st: Transfer Pricing: Foreign Rules and Practice Outside of Europe, Part 2
R. Lee Christie
Hopkins & Sutter, Chicago, IL
Topic Area: US Income
Portfolios Written: Portfolio 546-1st: Annuities, Life Insurance, and Long-Term Care Insurance Products
James T. Chudy
Pillsbury
Winthrop LLP, New York, NY
Topic Area: US Income
Portfolios Written: Portfolio 788-1st: Stock Purchases Treated as Asset Acquisitions -- Section 338
Christopher P. Cline
Lane Powell Spears Lubersky LLP,
Portland, OR
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 825-2nd: Powers of Appointment -- Estate, Gift, and Income Tax Considerations
Grant M. Clowery
Clowery Consulting, Arlington, VA
Topic Area: Transfer Pricing
Portfolios Written: Portfolio 889-1st: Transfer Pricing: Economic, Managerial, and Accounting Principles
John L. Coalson
Alston & Bird LLP, Atlanta, GA
Topic Area: State
Portfolios Written: Portfolio 1600-1st: Unclaimed Property, Portfolio 1800-1st: State Taxation of Banks and Financial Institutions (CA, IL, NY, TN)
Joe B. Cogdell Jr.
Womble Carlyle Sandridge & Rice,
Charlotte, NC
Topic Area: US Income
Portfolios Written: Portfolio 620-1st: Practice Before the IRS; Attorney's Fees in Tax Proceedings
Bruce A. Cohen
Baker & McKenzie, Palo Alto, CA
Topic Area: Foreign
Portfolios Written: Portfolio 556-1st: Research and Development Expenditures
Robert T. Cole
Alston & Bird LLP, Washington,
DC
Topic Area: Foreign
Portfolios Written: Portfolio 940-1st: Income Tax Treaties -- Administrative and Competent Authority Aspects
James E. Connor
PricewaterhouseCoopers
LLP, Washington,
DC
Topic Area: US Income
Portfolios Written: Portfolio 572-2nd: Accounting Methods -- Adoption and Changes, Portfolio 576-1st: Uniform Capitalization Rules: Inventory; Self-Constructed Assets; Real Estate, Portfolio 577-1st: Uniform Capitalization Rules: Special Topics; Method Change Rules
Peter J. Connors
Orrick,
Herrington & Sutcliffe LLP, New York, NY
Topic Area: US Income
Portfolios Written: Portfolio 543-1st: The Mark-To-Market Rules of Section 475
Kevin R. Conzelmann
Omnicom, Greenwich, CT
Topic Area: US Income
Portfolios Written: Portfolio 533-2nd: Amortization of Intangibles
Jenny Cottrell
Stephenson Harwood, London,
England
Topic Area: Transfer Pricing
Portfolios Written: Portfolio 895-1st: Transfer Pricing: European Rules and Practice
Robert Couzin
Ernst
& Young, LLP, Toronto, Canada
Topic Area: Foreign
Portfolios Written: Portfolio 955-3rd: Business Operations in Canada
William H. Cowper
Prudential Insurance Compan, Newark,
NJ
Topic Area: Compensation Planning
Portfolios Written: Portfolio 360-3rd: Qualified Plans -- IRS Determination Letter Procedures
Toby Cozart
Piedmont, CA
Topic Area: US Income
Portfolios Written: Portfolio 545-1st: Equipment Lease Characterization
Bridget J. Crawford
Milbank, Tweed, Hadley & McCloy LLP, New York, NY
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 815-2nd: Estate Planning for Authors and Artists
Roy E. Crawford III
Morgan Lewis, San Francisco, CA
Topic Area: State
Portfolios Written: Portfolio 1910-1st: California Franchise and Corporation Income Taxes, Portfolio 1920-1st: California Sales and Use Taxes, Portfolio 1140-1st: Income Taxes: The Distinction Between Business and Nonbusiness Income
Thomas Crichton IV
Vinson
& Elkins LLP, Dallas, TX
Topic Area: US Income
Portfolios Written: Portfolio 712-1st: Partnerships -- Taxable Income; Allocation of Distributive Shares; Capital Accounts
Professor Nina J. Crimm
St. John's University School of Law,
Jamaica, NY
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 868-1st: Tax Issues of Religious Organizations
James E. Croker
Alston & Bird LLP, Washington,
DC
Topic Area: Foreign
Portfolios Written: Portfolio 940-1st: Income Tax Treaties -- Administrative and Competent Authority Aspects
Willem B. Cronje
W B Cronje, Johannesburg, South Africa
Topic Area: Foreign
Portfolios Written: Portfolio 982: Business Operations in South Africa
Frank Cummings
LeBoeuf,
Lamb, Greene & MacRae, LLP, Washington, DC
Topic Area: Compensation Planning
Portfolios Written: Portfolio 357-3rd: Pension Plan Terminations -- Single Employer Plans
Jasper L. Cummings Jr.
Alston & Bird LLP, Raleigh, NC
Topic Area: State
Portfolios Written: Portfolio 2250-1st: North Carolina Corporate Income and Franchise Taxes
John E. Curtis Jr.
McDermott,
Will & Emery, Los Angeles, CA
Topic Area: Compensation Planning
Portfolios Written: Portfolio 354-6th: ESOPs
Joseph J. Czajkowaski
Exxon
Company, International, Florham Park, NJ
Topic Area: Foreign
Portfolios Written: Portfolio 986-2nd: Business Operations in Switzerland
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