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ACCOUNTING - Tax Court mis-handles the passive loss rules and compounds an absurd result in Veriha
Lipton, Richard M - In: The journal of taxation : a national journal of current … 117 (2012) 5, pp. 254-258
Persistent link: https://www.econbiz.de/10010046174
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INTERNATIONAL - In Pritired, the court rejects a transaction designed to generate foreign tax credits
Lipton, Richard M - In: The journal of taxation : a national journal of current … 115 (2011) 6, pp. 343-350
Persistent link: https://www.econbiz.de/10009822067
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PARTNERSHIPS, S CORPORATIONS, & LLCs - Final Regulations on partnership COD income under Section 108(e)(8) make few changes
Lipton, Richard M - In: The journal of taxation : a national journal of current … 116 (2012) 1, pp. 5-13
Persistent link: https://www.econbiz.de/10009827892
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In Southgate, economic substance, substance over form, and penalties are a dangerous mix
Lipton, Richard M - In: The journal of taxation : a national journal of current … 116 (2012) 2, pp. 107-115
Persistent link: https://www.econbiz.de/10009839097
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FRAUD & NEGLIGENCE - The new penalty standard: Too good to be true (unless you win on the merits)
Lipton, Richard M - In: The journal of taxation : a national journal of current … 116 (2012) 3, pp. 151-161
Persistent link: https://www.econbiz.de/10009847013
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PROCEDURE - New Circular 230 guidance is broad — And may prove to be controversial
Lipton, Richard M - In: The journal of taxation : a national journal of current … 115 (2011) 2, pp. 61-70
Persistent link: https://www.econbiz.de/10009286704
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PROCEDURE - IRS provides helpful guidance to agents as to application of the economic substance doctrine
Lipton, Richard M - In: The journal of taxation : a national journal of current … 115 (2011) 3, pp. 116-125
Persistent link: https://www.econbiz.de/10009796184
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PROCEDURE - Flextronics, Sundrup, and the application of the economic substance doctrine
Lipton, Richard M - In: The journal of taxation : a national journal of current … 114 (2011) 3, pp. 160-169
Persistent link: https://www.econbiz.de/10008930068
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INTERNATIONAL - Getting ready for FATCA — A practical approach
Lipton, Richard M; Michaels, Marnin J - In: The journal of taxation : a national journal of current … 114 (2011) 2, pp. 89-100
Persistent link: https://www.econbiz.de/10008881383
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PARTNERSHIPS, S CORPORATIONS, & LLCs - IRS challenge to rehabilitation tax credit partnership ends up under the Boardwalk
Lipton, Richard M - In: The journal of taxation : a national journal of current … 114 (2011) 5, pp. 294-301
Persistent link: https://www.econbiz.de/10009165517