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Full-Text Articles in Law
Subchapter S As A Vehicle In Real Estate And Oil & Gas, Lorence L. Bravenec
Subchapter S As A Vehicle In Real Estate And Oil & Gas, Lorence L. Bravenec
Akron Tax Journal
This article discusses several significant problem areas faced in real estate and oil & gas activities under the new rules for S corporations enacted by the Subchapter S Revision Act of 1982 (hereinafter the "1982 Act"),' as modified by the Tax Reform Act of 1984 (hereinafter the "1984 Act"). The 1982 Act brought the taxation of S corporations and shareholders more in line with the partnership model, thus making the law conform more to the expectations of the parties. At the same time, the 1982 Act removed many of the serious pitfalls and the sought after planning devices under the …
Federal Income Tax Developments: 1983, Merlin G. Briner, Richard J. Kovach
Federal Income Tax Developments: 1983, Merlin G. Briner, Richard J. Kovach
Akron Tax Journal
This article surveys substantive federal income tax developments in 1983, including relevant Supreme Court cases, deductions, legislative and treasury regulations, and income recognition and related topics.