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PROCEDURE - Proposed Regulations radically overhaul 'tax opinion' and other rules in Circular 230
Lipton, Richard M - In: The journal of taxation : a national journal of current … 118 (2013) 1, pp. 6-12
Persistent link: https://www.econbiz.de/10010064927
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CORPORATIONS, SHAREHOLDERS - IRS, continuing to seek debt treatment, fails in PepsiCo Puerto Rico
Lipton, Richard M - In: The journal of taxation : a national journal of current … 118 (2013) 2, pp. 61-68
Persistent link: https://www.econbiz.de/10010090714
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PARTNERSHIPS, S CORPORATIONS, & LLCs - Nonrecourse debt, insolvency, and partnerships — The Service deals with a volatile mix
Lipton, Richard M - In: The journal of taxation : a national journal of current … 117 (2012) 2, pp. 73-77
Persistent link: https://www.econbiz.de/10010010723
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PROCEDURE - Tax Court engages in a procedural cat fight in Tigers Eye Trading
Lipton, Richard M - In: The journal of taxation : a national journal of current … 117 (2012) 3, pp. 124-133
Persistent link: https://www.econbiz.de/10010022797
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CORPORATIONS, SHAREHOLDERS - Securities loans and economic substance-IRS gets it wrong in a big way
Lipton, Richard M - In: The journal of taxation : a national journal of current … 118 (2013) 3, pp. 144-151
Persistent link: https://www.econbiz.de/10010102984
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PROCEDURE - 'Tough Loving': District court invalidates IRS regulation of return preparers
Lipton, Richard M - In: The journal of taxation : a national journal of current … 118 (2013) 4, pp. 200-205
Persistent link: https://www.econbiz.de/10010109084
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FRAUD & NEGLIGENCE - Reasonable cause and good faith reliance on an advisor help a Son-of-BOSS taxpayer avoid penalties
Lipton, Richard M - In: The journal of taxation : a national journal of current … 118 (2013) 5, pp. 249-254
Persistent link: https://www.econbiz.de/10010131563
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PROCEDURE - BNY and AIG — Using economic substance to attack transactions the courts do not like
Lipton, Richard M - In: The journal of taxation : a national journal of current … 119 (2013) 1, pp. 40-47
Persistent link: https://www.econbiz.de/10010164413
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PARTNERSHIPS, S CORPORATIONS, & LLCs - Leveraged partnerships under fire? IRS attacks the Tribune's transactions
Lipton, Richard M - In: The journal of taxation : a national journal of current … 119 (2013) 2, pp. 73-81
Persistent link: https://www.econbiz.de/10010175924
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FRAUD & NEGLIGENCE - Legitimate and illegitimate tax planning — Two recent cases show the way
Lipton, Richard M - In: The journal of taxation : a national journal of current … 117 (2012) 4, pp. 207-213
Persistent link: https://www.econbiz.de/10010033180