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11 . Academic Journal
You Snooze, You Lose: S Corporation Shareholder's Basis Is Reduced by Losses Regardless of Whether the Taxpayer Claims a Deduction for Such Losses
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by
Schippel, Bahar A.
.
소스
16 J. Passthrough Entities 55 (2013) / Journal of Passthrough Entities, Vol. 16, Issue 4 (July-August 2013), pp. 55-57
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13 . Academic Journal
Excluding 100 Percent of Gain from the Sale of Qualified Small Business Stock Acquired in 2013
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Schippel, Bahar A.
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16 J. Passthrough Entities 69 (2013) / Journal of Passthrough Entities, Vol. 16, Issue 2 (March-April 2013), pp. 69-71
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13 . Academic Journal
Recourse or Nonrecourse: That Is the Question
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by
Schippel, Bahar A.
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11 J. Passthrough Entities 21 (2008) / Journal of Passthrough Entities, Vol. 11, Issue 6 (November-December 2008), pp. 21-54
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13 . Academic Journal
IRS Uses a Sensible Approach under Code Secs. 704, 731 and 737 in a Redemption
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by
Schippel, Bahar A.
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11 J. Passthrough Entities 23 (2008) / Journal of Passthrough Entities, Vol. 11, Issue 4 (July-August 2008), pp. 23-50
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13 . Academic Journal
Final Code Sec. 704(b) Substantiality Regulations Dealing with Look-through Partners and Consolidated Group Members
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Schippel, Bahar A.
.
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11 J. Passthrough Entities 23 (2008) / Journal of Passthrough Entities, Vol. 11, Issue 3 (May-June 2008), pp. 23-49
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13 . Academic Journal
Countryside: A Sensible Approach to the Application of the Economic Substance Doctrine?
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by
Schippel, Bahar A.
.
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11 J. Passthrough Entities 29 (2008) / Journal of Passthrough Entities, Vol. 11, Issue 2 (March-April 2008), pp. 29-32
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13 . Academic Journal
15 J. Passthrough Entities 63 (2012)
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by
Schippel, Bahar A.
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15 J. Passthrough Entities 63 (2012) / Journal of Passthrough Entities, Vol. 15, Issue 6 (November-December 2012), pp. 63-65
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13 . Academic Journal
Developing without a Shovel? A New Look at the 'Old, Familiar, Recurring, Vexing and Oftentimes Elusive' Problem
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by
Schippel, Bahar A.
.
소스
9 J. Passthrough Entities 29 (2006) / Journal of Passthrough Entities, Vol. 9, Issue 4 (July-August 2006), pp. 29-45
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13 . Academic Journal
The Tail that Wags the Dog - How Circular 230 Rules May Affect Your Tax Practice
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Schippel, Bahar A.
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7 J. Tax Prac. & Proc. 27 (August-September 2005) / Journal of Tax Practice & Procedure, Vol. 7, Issue 4 (August-September 2005), pp. 27-60
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13 . Academic Journal
Proposed Regulations Make Conforming Changes under Code Sec. 706
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by
Schippel, Bahar A.
.
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12 J. Passthrough Entities 45 (2009) / Journal of Passthrough Entities, Vol. 12, Issue 4 (July-August 2009), pp. 45-47
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