Tax - Page 13
This is FindLaw's collection of State and Federal Tax articles, part of the Finance section of the Corporate Counsel Center. Law articles in this archive are predominantly written by lawyers for a professional audience seeking business solutions to legal issues. Start your free research with FindLaw.
Tax
Tax Articles
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It's fine for business associates to dine or lunch together. Indeed, if business is discussed before, during, or a. -
This article discusses the scope of Prop. 13 in its relation to business personal property. -
This newsletter provides a summary of recent updates of tax incentives in South Carolina. -
Engaging in a "like-kind" exchange under IRC section 1031 is one of the few legitimate tax shelters available to corporations and other business entities engaging in disposition transactions. In a like-kind exchange, the taxpayer sells business property and acquires similar replacement property of equal or greater value within 180 days. By following the various requirements under section 1031, the taxpayer can defer gain on the sale of the "relinquished" property until the "replacement" property is sold at a future date. -
Tax litigation is not for the faint of heart. Almost no one wins everything requested, and certainly not every time. Nonetheless, the taxpayers with whom I deal invariably tell me that in the long run taking an aggressive posture saves their companies tax dollars that they should not have to pay. -
The IRS has abandoned its two-year old position regarding the "definitely determinable" allocations requirement fo. -
The IRS Form 1099-R for 1997 includes a new distribution code for reporting certain taxable amounts relating to . -
In a private letter ruling (P.L.R. 9840041), the IRS recently privately ruled that the distribution of after-tax . -
The Tax Court recently ruled in Albert Lemishow v. Commissioner of Internal Revenue, 110 T.C. No. 11 (1998), that . -
TRA '97 created many new opportunities for individuals to increase their retirement savings on a tax-favored basis..