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CORPORATIONS, SHAREHOLDERS - Three new sets of Prop. Regs. should make planning for reorganizations much easier
Cummings Jr, Jasper L. - In: The journal of taxation : a national journal of current … (2004), pp. 271-287
Persistent link: https://www.econbiz.de/10006241615
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CORPORATIONS, SHAREHOLDERS - Planning with the new rate and corporate changes made by JGTRRA
Cummings Jr, Jasper L. - In: The journal of taxation : a national journal of current … (2003), pp. 8-19
Persistent link: https://www.econbiz.de/10006254441
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CORPORATIONS, SHAREHOLDERS - New Temporary Regulations issued on REIT and RIC conversions by C corporations
Cummings Jr, Jasper L.; Lane, Andrea - In: The journal of taxation : a national journal of current … (2002), pp. 220-230
Persistent link: https://www.econbiz.de/10006267185
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IRS revises Prop. Regs. on stock basis adjustments in triangular reorganizations
Cummings Jr, Jasper L.; Eustice, James S. - In: The journal of taxation : a national journal of current … 82 (1995) 6, pp. 324-331
Persistent link: https://www.econbiz.de/10006335851
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CORPORATIONS, SHAREHOLDERS - Section 355(d) Proposed Regulations provide meaningful safe harbors
Cummings Jr, Jasper L. - In: The journal of taxation : a national journal of current … (1999), pp. 5-15
Persistent link: https://www.econbiz.de/10007375957
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The impact of the new S corporation revisions
Cummings Jr, Jasper L.; Starr, Samuel P. - In: The journal of taxation : a national journal of current … 85 (1996) 4, pp. 197-209
Persistent link: https://www.econbiz.de/10007323586
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Form vs. Substance in the Treatment of Taxable Corporate Distributions
Cummings Jr, Jasper L. - In: Taxes : the tax magazine 85 (2007) 3, pp. 119-162
Persistent link: https://www.econbiz.de/10008421604