Basis increase denied to shareholder in related party loan restructuring
Article Abstract:
The most significant recent developments in the areas of partnerships, corporations, subchapter S, subchapter C, REITS, and qualified dividends are discussed. The rules of the proposed regulations apply to the transactions occurring after the date the regulations are published as final regulations in the Federal Register.
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2004
User Contributions:
Comment about this article or add new information about this topic:
LTR revokes prior LTR that treated non-resident partners U.S sources income as exempt from U.S Taxation
Article Abstract:
A revoke is done on previous Ltr. Rul. 200420012 that deals with tax exemption of foreign companies having branch in United States in which partners are not residing in United States. All aspects of the law are discussed.
Publication Name: Business Entities
Subject: Business
ISSN: 1524-3583
Year: 2004
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Reinterpretation of the shareholder gains in selloff transactions. Institutional bond pricing and information arrival: the case of bond rating changes
- Abstracts: Scale and the scale effect in market-based accounting research
- Abstracts: Current developments. Circuit court holds that the IRS did not violate confidentiality of returns
- Abstracts: Allocation of stock redemption proceeds to principal does not terminate OSST status of trusts