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Final allocation Regulations still permit planning to avoid impact of the ceiling rule
Frankel, Michael G.; Loffman, Leslie H.; Presant, Sanford C. - In: The journal of taxation : a national journal of current … 80 (1994) 5, pp. 272-279
Persistent link: https://www.econbiz.de/10006349825
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Allocation of nonrecourse liabilities: IRS takes two steps forward, one back
Dell, J.D.; Frankel, Michael G.; Loffman, Leslie H.; … - In: The journal of taxation : a national journal of current … 83 (1995) 5, pp. 266-272
Persistent link: https://www.econbiz.de/10007329533
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Sustaining partner allocations -- IRS's key Ruling on deficit restoration obligations
Lipton, Richard M.; Loffman, Leslie H.; Presant, Sanford C. - In: The journal of taxation : a national journal of current … (1998), pp. 80-86
Persistent link: https://www.econbiz.de/10007360152
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Final PTP Regs. abandon restrictive conditions and adopt workable new exemptions
Lipton, Richard M.; Loffman, Leslie H.; Presant, Sanford C. - In: The journal of taxation : a national journal of current … 84 (1996) 5, pp. 279-287
Persistent link: https://www.econbiz.de/10007314485
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Long-awaited Prop. Regs. on COD basis reduction helpful, but fail to fill in all the blanks
Frankel, Michael G.; Witt Jr, Fred T.; Metzger, Avram S. - In: The journal of taxation : a national journal of current … 86 (1997) 6, pp. 368-373
Persistent link: https://www.econbiz.de/10007371091
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Distributions of marketable securities treated as distributions of money -- Final Regs.
Frankel, Michael G.; Pillow, Roger F.; Schmalz, John G. - In: The journal of taxation : a national journal of current … 86 (1997) 5, pp. 268-276
Persistent link: https://www.econbiz.de/10007373526
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731 (c) Prop. Regs. on distributions of marketable securities provide a measure of clarity
Dell, J.D.; Frankel, Michael G.; Pillow, Roger F. - In: The journal of taxation : a national journal of current … 84 (1996) 6, pp. 332-340
Persistent link: https://www.econbiz.de/10007311846