You are currently browsing the articles from inside1031.com written in the month of
There is a bit of movement in this week’s list of the Top 5 Recent Tax Paper Downloads, with a new paper debuting on the list at #5: 1. [626 Downloads] A Guide to Starting Social Security Benefits, by Richard…
Written by Paul Caron on August 31st, 2008 with comments disabled.
Read more articles on News.
Written by Kerry M. Kerstetter, MBA~CPA~ATP~ATA on August 31st, 2008 with comments disabled.
Read more articles on News.
The Center on Budget & Policy Priorities has published Big Misconceptions About Small Business and Taxes, by Chye-Ching Huang & James R. Horney: Supporters of various tax benefits for high-income households often claim that failure to maintain them would have…
Written by Paul Caron on August 31st, 2008 with comments disabled.
Read more articles on News.
The ABA Tax Section has submitted comment letters on: Proposed Regs Under §§ 6694 & 6695 Proposed Regs Under § 2032 Relating to the Alternate Valuation Date Election Proposed Regs Under § 6503(j) Relating to the Suspension of the Limitations…
Written by Paul Caron on August 31st, 2008 with comments disabled.
Read more articles on News.
Paul S. Ryan (FEC Program Director and Associate Legal Counsel, The Campaign Legal Center) has published 527s in 2008: The Past, Present, and Future of 527 Organization Political Activity Regulation, 45 Harv. J. on Legis. 471 (2008). Here is the…
Written by Paul Caron on August 31st, 2008 with comments disabled.
Read more articles on News.
Michael J. Graetz (Yale; moving to Columbia in ‘09) has posted A Multilateral Solution for the Income Tax Treatment of Interest Expenses on SSRN. Here is the abstract: Recent developments - including greater taxpayer sophistication in structuring and locating international…
Written by Paul Caron on August 30th, 2008 with comments disabled.
Read more articles on News.
I previously blogged the Green Bag’s forthcoming annual ranking of law schools — the “Deadwood Rankings”: Fair Warning to Law Schools … , 11 Green Bag 2d 139 (Spring 2008). The Green Bag has posted an update: Deadwood Report Update:…
Written by Paul Caron on August 30th, 2008 with comments disabled.
Read more articles on News.
Wendy C. Gerzog (Baltimore) has published The New Regs on Alternative Date Valuation, 120 Tax Notes 797 (Aug. 25, 2008): Treasury recently announced proposed regulations under section 2032 explaining valuation rules for assets when the decedent elects to apply the…
Written by Paul Caron on August 30th, 2008 with comments disabled.
Read more articles on News.
Jason Quinn (J.D. 2009, George Mason) has published Comment, Being Punished for Obeying the Rules: Corporate Tax Planning and the Overly Broad Economic Substance Doctrine, 15 Geo. Mason L. Rev. 1041 (2008). Here is the Conclusion: As the use of…
Written by Paul Caron on August 30th, 2008 with comments disabled.
Read more articles on News.
Senate Finance Committee Ranking Member Charles Grassley today announced that he has secured a commitment from the IRS to suspend for one month the collection of the AMT (including interest and penalties) arising out of employees’ exercise of incentive stock…
Written by Paul Caron on August 29th, 2008 with comments disabled.
Read more articles on News.