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Authors
Alphabetical Author Listing |
John P. Sare
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
Michael I. Sanders
Powell Goldstein Frazer & Murphy
LLP, Washington, DC
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 882-1st: Private Foundations -- Taxable Expenditures (Sec. 4945)
Bruce Schaeffer
New York, NY
Topic Area: US Income
Portfolios Written: Portfolio 559-1st: Tax Aspects of Franchising
Thomas J. Schenkelberg
Polsinelli Shalton & Welte, PC, Kansas City, MO
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 880-2nd: Private Foundations -- Distributions (Section 4942)
John G. Schmalz
PricewaterhouseCoopers
LLP, Washington, DC
Topic Area: US Income
Portfolios Written: Portfolio 725-2nd: Limited Liability Companies
John W. Schmehl
Dilworth
Paxson LLP, Philadelphia, PA
Topic Area: US Income
Portfolios Written: Portfolio 633-1st: Compelled Production of Documents and Testimony in Tax Examinations, Portfolio 639-2nd: Responsible Person and Lender Liability for Trust Fund Taxes -- Sections 6672 and 3505
Mark N. Schneider
Deloitte
& Touche LLP, Washington, DC
Topic Area: Real Estate
Portfolios Written: Portfolio 742-2nd: Real Estate Investment Trusts
Jeffrey A. Schoenblum
Vanderbilt University School of
Law, Nashville, TN
Topic Area: Foreign, Estates, Gifts and Trusts
Portfolios Written: Portfolio 939-1st: Bilateral Transfer Tax Treaties, Portfolio 851-1st: Bilateral Transfer Tax Treaties
Dan A. Schulder
Wolf, Block, Schorr and Solis-Cohen
LLP, Harrisburg, PA
Topic Area: State
Portfolios Written: Portfolio 2300-1st: Pennsylvania Corporate Taxes
Daniel J. Schwartz
Greensfelder,
Hemker & Gale, St. Louis, MO
Topic Area: Compensation Planning
Portfolios Written: Portfolio 373-2nd: Employee Benefits for Tax-Exempt Organizations
Benjamin O. Schwendener Jr.
Okemos, MI
Topic Area: State
Portfolios Written: Portfolio 2160-1st: Michigan Single Business Tax
Michael Sedlaczek
Freshfields Bruckhaus Deringer, Austria
Topic Area: Foreign
Portfolios Written: Portfolio 952-1st: Business Operations in Austria
Wayne F. Seitl
Wood & Seitl, Sarasota, FL
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 822-1st: Estate and Gift Tax Returns and Audits
John F. Settineri
Christy & Viener, New York, NY
Topic Area: Foreign
Portfolios Written: Portfolio 759-1st: Transfers to Controlled Corporations: Related Problems
David H. Shapiro
PricewaterhouseCoopers LLP, Washington, DC
Topic Area: US Income
Portfolios Written: Portfolio 188-1st: Taxation of Equity Derivatives
Daniel N. Shaviro
New York University School of Law,
New York, NY
Topic Area: Real Estate
Portfolios Written: Portfolio 549-2nd: Passive Loss Rules
Rajiv G. Shah
Bombay, India
Topic Area: Foreign
Portfolios Written: Portfolio 966-3rd: Business Operations in India
Stanley G. Sherwood
Sherwood
Law Associates, New York, NY
Topic Area: Transfer Pricing
Portfolios Written: Portfolio 891-1st: Transfer Pricing: Records and Information
J. Ronald Shiff
Gordon, Feinblatt, Rothman &
Hoffberger
Topic Area: US Income
Portfolios Written: Portfolio 765-2nd: Stock Rights and Stock Dividends--Sections 305 and 306, Portfolio 784-2nd: Corporate Liquidations
Douglas L. Siegler
Sutherland Asbill & Brennan,
Washington, DC
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 842-1st: Transfers to Noncitizen Spouses
Klaus Sieker Ph.D.
Flick Gocke Schaumburg, Frankfurt,
Germany
Topic Area: Transfer Pricing
Portfolios Written: Portfolio 895-1st: Transfer Pricing: European Rules and Practice
Steven Sieker
Baker & McKenzie, Central Hong Kong, SAR, China
Topic Area: Foreign
Portfolios Written: Portfolio 964-3rd: Business Operations in Hong Kong
Debra L. Silverman
Roberts & Holland, New York,
NY
Topic Area: State
Portfolios Written: Portfolio 2220-1st: New York Sales and Use Taxes
Gary J. Silversmith
P&L Silversmith Co., Washington,
DC
Topic Area: Real Estate
Portfolios Written: Portfolio 741-1st: REMICs, FASITs and Other Mortgage-Backed Securities
Amy Silverstein
Silverstein & Pomerantz, San Francisco, CA
Topic Area: State
Portfolios Written: Portfolio 1640-1st: Property Taxes: The Exemption for Intangibles
Marc Simpson
Deloitte Touche Tohmatsu, Sydney,
Australia
Topic Area: Transfer Pricing
Portfolios Written: Portfolio 898-1st: Transfer Pricing: Foreign Rules and Practice Outside of Europe, Part 2
Steven D. Simpson
Law Offices of Steven D.Simpson,
Raleigh, NC
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 869-1st: Tax-Exempt Organizations: Organizational
and Operational Requirements, Portfolio 870-2nd: Tax-Exempt Organizations: Reporting, Disclosure and Other Procedural Aspects, Portfolio 882-1st: Private Foundations -- Taxable Expenditures (Sec. 4945)
Izzy M. Sinan
Morgan,
Lewis & Bockius, Brussels, Belgium
Topic Area: Foreign
Portfolios Written: Portfolio 999-1st: Business Operations in the European Union
Georgiana J. Slade
Milbank,
Tweed, Hadley & McCloy, New York, NY
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 807-1st: Personal Life Insurance Trusts, Portfolio 836-1st: Partial Interests -- GRATs, GRUTs, QPRTs (Section 2702)
Eric B. Sloan
Deloitte & Touche LLP, Washington, DC
Topic Area: US Income
Portfolios Written: Portfolio 712-2nd: Partnerships -- Taxable Income; Allocation of Distributive Shares; Capital Accounts
Annette B. Smith
PricewaterhouseCoopers
LLP, Washington, DC
Topic Area: US Income
Portfolios Written: Portfolio 577-1st: Uniform Capitalization Rules: Special Topics; Method Change Rules
Paul A. Smith
Ernst
& Young, Washington, DC
Topic Area: US Income
Portfolios Written: Portfolio 948-1st: U.S. Tax-Related Accounting Issues of Multinational Corporations
Scott D. Smith
KPMG LLP, Washington, DC
Topic Area: State
Portfolios Written: Portfolio 1200-1st: Income Taxes: State Treatment of Net Operating Losses
George H. Soba
Deloitte
& Touche LLP, Washington, DC
Topic Area: Transfer Pricing
Portfolios Written: Portfolio 891-1st: Transfer Pricing: Records and Information
Brij S. Soin
Chandigarh, India
Topic Area: Foreign
Portfolios Written: Portfolio 983-2nd: Business Operations in Singapore
Manuel F. Solano
Ernst & Young, LLP, New York, NY
Topic Area: Foreign, Transfer Pricing
Portfolios Written: Portfolio 897-1st: Transfer Pricing: Foreign Rules and Practice Outside of Europe, Portfolio 972-3rd: Business Operations in Mexico
Philip H. Spector
King
& Spaulding, New York, NY
Topic Area: US Income
Portfolios Written: Portfolio 788-1st: Transfer Pricing: Foreign Rules and Practice Outside of Europe
Felix J. Springer
Day, Berry & Howard, Stamford,
CT
Topic Area: Compensation Planning
Portfolios Written: Portfolio 398-1st: Reductions in Force
Kathleen Stagi
Studio Legale Ughi & Nunziante
Topic Area: Foreign
Portfolios Written: Portfolio 968-3rd: Business Operations in Italy
John S. Stanton
Hogan & Hartson, Washington,
DC
Topic Area: US Income
Portfolios Written: Portfolio 42-3rd: Research and Development Expenditures
Lisa M. Starczewski
Phoenixville, PA
Topic Area: US Income
Portfolios Written: Portfolio 503-2nd: Deductions: Overview and Conceptual Aspects, Portfolio 504-2nd: Deduction Limitations: General, Portfolio 517-1st: Scholarships and Educational Expenses, Portfolio 550-2nd: At-Risk Rules, Portfolio 565-1st: Installment Sales, Portfolio 621-2nd: IRS National Office Procedures -- Rulings, Closing Agreements, Portfolio 714-2nd: Partnerships -- Allocation of Liabilities;
Basis Rules, Portfolio 752-1st: Corporate Alternative Minimum Tax, Portfolio 587-1st: Noncorporate Alternative Minimum Tax
Samuel P. Starr
PricewaterhouseCoopers
LLP, Washington, DC
Topic Area: US Income
Portfolios Written: Portfolio 725-2nd: Limited Liability Companies, Portfolio 730-2nd: S Corporations: Formation and Termination, Portfolio 731-1st: S Corporations: Operations
Ira B. Stechel
Wormser, Kiely, Galef & Jacobs LLP, New York, NY
Topic Area: US Income
Portfolios Written: Portfolio 519-2nd: Travel and Transportation Expenses -- Deduction and Recordkeeping Requirements, Portfolio 520-1st: Entertainment, Meals, Gifts and Lodging --
Deduction and Recordkeeping Requirements
Thomas H. Steele
Morrison
& Foerster, Denver, CO
Topic Area: State
Portfolios Written: Portfolio 1350-1st: Sales and Use Taxes: Communications Services and Electronic Commerce, Portfolio 1630-1st: Property Taxes: California's Property Tax Regime, Portfolio 1640-1st: Property Taxes: The Exemption for Intangibles
Eric Stein
Ryan & Co., Austin, TX
Topic Area: State
Portfolios Written: Portfolio 2400-1st: Texas Franchise Tax
Gregory E. Stern
Houston, TX
Topic Area: US Income
Portfolios Written: Portfolio 783-2nd: State Taxation of Mergers and Acquisitions, Portfolio 541-3rd: Tax Aspects of Restructuring Financially Troubled Businesses
Sue S. Stewart
Nixon, Hargrave, Devans & Doyle
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 880-1st: Private Foundations -- Distributions (Sec. 4942)
Phillip A. Stoffregan
Deloitte
& Touche LLP, Chicago, IL
Topic Area: Foreign
Portfolios Written: Portfolio 910-2nd: Partners and Partnerships -- International Tax Aspects
Christopher G. Stoneman
New London, NH
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 523-2nd: Deductibility of Legal and Accounting Fees, Bribes and Illegal Payments, Portfolio 817-1st: Gross Estate -- Section 2033, Portfolio 881-2nd: Private Foundations -- Excess Business Holdings
John C. Stophel
Chambliss,
Bahner & Stophel, PC, Chattanooga, TN
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 867-1st: Tax Issues of Educational Organizations
Lea Anne Storum
Cooley
Godward LLP, San Francisco, CA
Topic Area: US Income
Portfolios Written: Portfolio 381-2nd: Statutory Stock Options
Paul V. Strella
William M. Mercer Inc., Washington, DC
Topic Area: Compensation Planning
Portfolios Written: Portfolio 352-3rd: Specialized Qualified Plans -- Cash Balance,
Target, Age-Weighted and Hybrids
William P. Streng
University
of Houston Law Center, Houston, TX
Topic Area: US Income
Portfolios Written: Portfolio 700-2nd: Choice of Entity, Portfolio 800-1st: Estate Planning
Dirk J. Suringa
Irvings, Phillips & Barker, Chartered, Washington, DC
Topic Area: Foreign
Portfolios Written: Portfolio 922-2nd: Foreign Personal Holding Companies
A.L. Suwalsky
Attorney at Law, Rockville, MD
Topic Area: US Income
Portfolios Written: Portfolio 720-1st: Partnership Transactions -- Section 751 Property
Derry W. Swanger
Giordani, Schurig, Beckett & Tackett, LLP, Austin, TX
Topic Area: Estates, Gifts and Trusts
Portfolios Written: Portfolio 803-2nd: The Migrant Client: Tax, Community Property, and Other Considerations
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