Private foundations and public charities--termination (section 507) and special rules (section 508)



Foreign personal holding companies

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0003221468 / 1991-12-13
Date of Publication:
October 25, 1991
Date of Creation:
1991
Title:
Foreign personal holding companies / originally authored by Perry A. Lerner and Thomas A. Kirschbaum.
Edition:
Revision / by Jeffrey E. Moeller.
Basis of Claim:
New Matter: additional material & updating.
Series:
Tax management ; 922
Description:
1 v.
Number of similar titles:
1
Other Title:
Tax management ; Foreign income portfolios ; 922
Copyright Claimant:
Tax Management, Inc.
Copyright Notice:
notice: Tax Management, Inc., a subsidiary of the Bureau of National Affairs, Inc.
Authorship on Application:
Tax Management, Inc., employer for hire of Jeffrey E. Moeller.
Names:
Jeffrey E. Moeller
Thomas A. Kirschbaum
Perry A. Lerner
Bureau of National Affairs, Inc. Tax Management, Inc. (135 documents)
example document: Business operations in France

Copyrights records by Bureau of National Affairs, Inc. Tax Management, Inc.

Annuities

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0003327295 / 1992-05-26
Date of Publication:
April 15, 1992
Date of Creation:
1992
Title:
Annuities.
Series:
Tax management--estates, gifts, and trusts portfolios ; 134-5th
Other Title:
Tax management--estates, gifts, and trusts portfolios ; 134-5th
Copyright Claimant:
Tax Management, Inc.
Copyright Notice:
notice: Tax Management, Inc., a subsidiary of the Bureau of National Affairs, Inc.
Authorship on Application:
Tax Management, Inc., employer for hire of Daniel C. Knickerbocker, Jr.
Names:
Knickerbocker, Daniel C., Jr. (5 documents)
example document: Responsibility and liability in the age of E R I S A

Copyrights records by Knickerbocker, Daniel C., Jr.

Bureau of National Affairs, Inc. Tax Management, Inc. (135 documents)
example document: Purchase price allocations and amortization of intangibles
Tax Management, Inc., a subsidiary of the Bureau of National Affair, Inc. (3 documents)
example document: Transfers with retrained interests and powers

The foreign tax credit limitation--section 904

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0003618448 / 1994-03-24
Date of Publication:
December 10, 1993
Date of Creation:
1993
Title:
The foreign tax credit limitation--section 904 / by Thomas B. Joyce.
Basis of Claim:
New Matter: additions, updating.
Series:
Tax management, foreign income portfolios
Description:
1 v.
Copyright Claimant:
Tax Management, Inc. (employer for hire)
Names:
Thomas B. Joyce
Tax Management, Inc. (699 documents)
example document: Consolidated returns--elections and filing

Copyrights records by Tax Management, Inc.

Foreign trusts, estates, and beneficiaries

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0003618451 / 1994-03-24
Date of Publication:
December 2, 1993
Date of Creation:
1993
Title:
Foreign trusts, estates, and beneficiaries.
Basis of Claim:
New Matter: additions, updating.
Series:
Tax management, foreign income portfolios
Description:
1 v.
Number of similar titles:
1
Similar Title:
Foreign trusts, estates, and beneficiaries
Copyright Claimant:
Tax Management, Inc.
Names:
Tax Management, Inc. (699 documents)
example document: Accumulated earnings tax /by James C. Warner and Lauren T. Byrne

Civil tax penalties

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0003720343 / 1994-01-10
Date of Publication:
October 18, 1993
Date of Creation:
1993
Title:
Civil tax penalties / by Alan J. Tarr and Carol F. Burger.
Basis of Claim:
New Matter: updating & additions.
Series:
Tax management
Description:
1 v.
Number of similar titles:
2
Similar Title:
Civil tax penalties reform
Copyright Claimant:
Tax Management, Inc. (employer for hire)
Names:
Carol F. Burger
Alan J. Tarr

Copyrights records by Tarr, Alan J.

Tax Management, Inc. (699 documents)
example document: US taxation of foreign estates, trusts, and beneficiaries

Plan disqualification and ERISA litigation

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0003720346 / 1994-01-10
Date of Publication:
October 12, 1993
Date of Creation:
1993
Title:
Plan disqualification and ERISA litigation / by Marcia Beth Stairman Wagner.
Basis of Claim:
New Matter: updating & additions.
Series:
Tax management
Description:
1 v.
Number of similar titles:
1
Copyright Claimant:
Tax Management, Inc. (employer for hire)
Names:
Marcia Beth Stairman Wagner

Copyrights records by Wagner, Marcia Beth Stairman

Tax Management, Inc. (699 documents)
example document: The family-owned business exclusion

Gifts

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0003847652 / 1994-05-13
Date of Publication:
March 4, 1994
Date of Creation:
1994
Title:
Gifts / by Henry J. Lischer, Jr.
Basis of Claim:
New Matter: new & updating of material.
Series:
Tax management. estates, gifts, and trusts
Imprint:
Washington, DC : Tax Management, c1994.
Description:
1 v.
Other Title:
Tax management : estates, gifts, and trusts
Copyright Claimant:
Tax Management, Inc. (employer for hire)
Names:
Lischer, Henry J., Jr. (32 documents)
example document: Estate planning

Copyrights records by Lischer, Henry J., Jr.

Tax Management, Inc. (699 documents)
example document: Business operations in Denmark

Private annuities

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0003861106 / 1994-06-17
Date of Publication:
March 25, 1994
Date of Creation:
1994
Title:
Private annuities / by John A. Warnick.
Basis of Claim:
New Matter: new & updated material.
Series:
Tax management. Estates, gifts, and trusts portfolios ; 805
Imprint:
Washington, DC : Tax Management, c1994.
Description:
1 v.
Number of similar titles:
2
Other Title:
Tax management : Estates, gifts, and trusts portfolios ; 805
Copyright Claimant:
Tax Management, Inc. (employer for hire)
Names:
John A. Warnick
Tax Management, Inc. (699 documents)
example document: Employee benefits for tax-exempt organizations

Private foundations--self-dealing (section 4941)

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0003861108 / 1994-06-17
Date of Publication:
April 5, 1994
Date of Creation:
1994
Title:
Private foundations--self-dealing (section 4941) / by Charles E. Muller 2nd.
Basis of Claim:
New Matter: new & updated material.
Series:
Tax management. Estates, gifts, and trusts portfolios ; 879
Imprint:
Washington, DC : Tax Management, c1994.
Description:
1 v.
Number of similar titles:
1
Other Title:
Tax management : Estates, gifts, and trusts portfolios ; 879
Copyright Claimant:
Tax Management, Inc. (employer for hire)
Names:
Charles E. 2nd Muller
Tax Management, Inc. (699 documents)
example document: Tax management

Estate tax deductions, sections 2053 and 2054

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0003888374 / 1994-08-10
Date of Publication:
May 9, 1994
Date of Creation:
1994
Title:
Estate tax deductions, sections 2053 and 2054 / by William E. Jetter.
Edition:
Revision by Edward J. Beckwith.
Basis of Claim:
New Matter: updating & new material
Series:
Tax management, estates gifts and trusts
Description:
1 v.
Copyright Claimant:
Tax Management, Inc. (employer for hire of Edward Jay Beckwith)
Names:
Edward J. Beckwith (3 documents)
example document: Estate and gift tax charitable deductions

Copyrights records by Beckwith, Edward J.

William E. Jetter

Copyrights records by Jetter, William E.

Tax Management, Inc. (699 documents)
example document: Taxation of real estate transactions--an overview

Private foundations and public charities--termination (section 507) and special rules (section 508)

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0003888376 / 1994-08-10
Date of Publication:
June 3, 1994
Date of Creation:
1994
Title:
Private foundations and public charities--termination (section 507) and special rules (section 508) / originally authored by Christopher L. Hartwell and Lauren Watson Cesare.
Edition:
Revision and consolidation by Lauren Watson Cesare.
Basis of Claim:
New Matter: updating & new material.
Series:
Tax management, estates gifts and trusts
Description:
1 v.
Copyright Claimant:
Tax Management, Inc. (employer for hire of Lauren Watson Cesare)
Names:
Lauren Watson Cesare

Copyrights records by Cesare, Lauren Watson

Christopher L. Hartwell

Copyrights records by Hartwell, Christopher L.

Tax Management, Inc. (699 documents)
example document: Federal taxation of foreign investment in US real estate

Subchapter J--throwback rules

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0004009119 / 1995-02-15
Date of Publication:
October 27, 1994
Date of Creation:
1994
Title:
Subchapter J--throwback rules / by Daniel C. Knickerbocker, Jr.
Basis of Claim:
New Matter: new & updated material.
Series:
Tax management. Estates, gifts, and trusts portfolios ; 856
Imprint:
Washington, DC : Tax Management, c1994.
Description:
1 v.
Number of similar titles:
1
Other Title:
Tax management : Estates, gifts, and trusts portfolios ; 856
Copyright Claimant:
Tax Management, Inc. (employer for hire)
Names:
Knickerbocker, Daniel C., Jr. (5 documents)
example document: Responsibility and liability in the age of E R I S A
Tax Management, Inc. (699 documents)
example document: Exempt organizations--declaratory judgments

Subpart F--foreign base company income

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0004085575 / 1995-08-08
Date of Publication:
June 2, 1995
Date of Creation:
1995
Title:
Subpart F--foreign base company income.
Basis of Claim:
New Matter: additions, updating.
Series:
Tax management foreign income portfolios
Imprint:
Washington, DC : Tax Management, c1995.
Description:
1 v.
Number of similar titles:
1
Copyright Claimant:
Tax Management, Inc.
Names:
Tax Management, Inc. (699 documents)
example document: State, local, and federal taxes

Stock purchases treated as asset acquisition--section 338

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0004729823 / 1998-03-03
Date of Publication:
December 2, 1997
Date of Creation:
1997
Title:
Stock purchases treated as asset acquisition--section 338 / by James T. Chudy, Philip H. Spector and Sarah L. McGill.
Basis of Claim:
New Matter: additions & updating.
Series:
Tax management. Portfolios ; 788
Description:
1 v.
Other Title:
Tax management : Portfolios ; 788
Copyright Claimant:
Tax Management, Inc. (employer for hire)
Notes:
Revises and supersedes 16-6th TM.
Names:
Sarah L. McGill
Philip H. Spector
James T. Chudy
Tax Management, Inc. (699 documents)
example document: Life insurance

Corporate liquidations

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0004729824 / 1998-03-03
Date of Publication:
October 21, 1997
Date of Creation:
1997
Title:
Corporate liquidations / by J. Ronald Shiff.
Basis of Claim:
New Matter: additions & updating.
Series:
Tax management. Portfolios ; 784
Description:
1 v.
Number of similar titles:
11
Similar Title:
Corporate liquidations under section 333
Other Title:
Tax management : Portfolios ; 784
Copyright Claimant:
Tax Management, Inc. (employer for hire)
Notes:
Revises and supersedes 59 TM and 786 TM.
Names:
J. Ronald Shiff

Copyrights records by Shiff, J. Ronald

Tax Management, Inc. (699 documents)
example document: Compensating employees with insurance

Exempt organizations--declaratory judgments

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0004729825 / 1998-03-03
Date of Publication:
November 17, 1997
Date of Creation:
1997
Title:
Exempt organizations--declaratory judgments / by Peter H. Winslow.
Basis of Claim:
New Matter: additions & updating.
Series:
Tax management. Estates, gifts, and trusts portfolios ; 885
Description:
1 v.
Number of similar titles:
1
Similar Title:
Exempt organizations--declaratory judgments
Other Title:
Tax management : Estates, gifts, and trusts portfolios ; 885
Copyright Claimant:
Tax Management, Inc. (employer for hire)
Notes:
Revises and supersedes 421-3rd TM.
Names:
Peter H. Winslow (4 documents)
example document: Exempt organizations--declaratory judgments

Copyrights records by Winslow, Peter H.

Tax Management, Inc. (699 documents)
example document: Income taxation of trusts and estates

Taxation of jointly owned property

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0004941640 / 1999-02-16
Date of Publication:
December 30, 1998
Date of Creation:
1998
Title:
Taxation of jointly owned property / by Robert T. Danforth.
Basis of Claim:
New Matter: new material & updating.
Series:
Tax management. Estates, gifts, and trusts ; 823
Description:
1 v.
Number of similar titles:
1
Other Title:
Tax management : Estates, gifts, and trusts ; 823
Copyright Claimant:
Tax Management, Inc. (employer for hire of Robert T. Danforth)
Names:
Robert T. Danforth (2 documents)
example document: Estate, gifts, and trusts

Copyrights records by Danforth, Robert T.

Tax Management, Inc. (699 documents)
example document: Internal controls

US income taxation of foreign governments, international organizations, and their employees

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0005032415 / 1999-08-23
Date of Publication:
May 11, 1999
Date of Creation:
1999
Title:
US income taxation of foreign governments, international organizations, and their employees / by Brett R. Dick.
Basis of Claim:
New Matter: new material & updating.
Series:
Tax management. Foreign income portfolios ; 913-2nd
Description:
1 v.
Other Title:
Tax management : Foreign income portfolios ; 913-2nd
Copyright Claimant:
Tax Management, Inc. (employer for hire)
Names:
Brett R. Dick

Copyrights records by Dick, Brett R.

Tax Management, Inc. (699 documents)
example document: Cooperative and condominium apartments

Pension plan terminations--single employer plans

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0005725764 / 2002-12-03
Date of Publication:
November 11, 2002
Date of Creation:
2002
Title:
Pension plan terminations--single employer plans / by Frank Cummings.
Basis of Claim:
New Matter: additions & updating.
Previous Registration:
Preexisting material: earlier version.
Series:
Tax management portfolio ; 357-3rd
Imprint:
[Washington, DC] : Bureau of National Affairs, c2002.
Description:
1 v.
Other Title:
Tax management portfolio ; 357-3rd
Copyright Claimant:
Tax Management, Inc. (employer for hire of Frank Cummings)
Names:
Frank Cummings (7 documents)
example document: To serve this present age

Copyrights records by Cummings, Frank

Tax Management, Inc. (699 documents)
example document: Grantor trusts

Aliens who invest in the United States through a low-tax jurisdiction

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0005791906 / 2003-08-11
Date of Publication:
July 21, 2003
Date of Creation:
2003
Title:
Aliens who invest in the United States through a low-tax jurisdiction / by Thomas St. G. Bissell.
Basis of Claim:
New Matter: additions & updating.
Series:
Tax management. Foreign income portfolio ; 944
Description:
1 v.
Other Title:
Tax management : Foreign income portfolio ; 944
Copyright Claimant:
Tax Management, Inc. (employer for hire)
Names:
Thomas St. G. Bissell

Copyrights records by Bissell, Thomas St. G.

Tax Management, Inc. (699 documents)
example document: Transactions in stock, securities, and other financial instruments

Private foundations--excess business holdings

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0005802862 / 2003-06-06
Date of Publication:
May 19, 2003
Date of Creation:
2003
Title:
Private foundations--excess business holdings / by Christopher G. Stoneman.
Basis of Claim:
New Matter: updating & additional material.
Series:
Tax management. estates, gifts, and trusts ; 881-2nd
Imprint:
Washington, DC : Tax Management, c2003.
Description:
1 v.
Number of similar titles:
2
Other Title:
Tax management : estates, gifts, and trusts ; 881-2nd
Copyright Claimant:
Tax Management, Inc. (employer for hire)
Names:
Christopher G. Stoneman

Copyrights records by Stoneman, Christopher G.

Tax Management, Inc. (699 documents)
example document: Partnerships

US income taxation of foreign students, teachers, and researchers

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0005940184 / 2004-03-08
Date of Publication:
March 1, 2004
Date of Creation:
2004
Title:
US income taxation of foreign students, teachers, and researchers / by Bertrand M. Harding, Jr.
Basis of Claim:
New Matter: additions & updating.
Series:
Tax management foreign income portfolios ; 914
Imprint:
[Washington, DC] : Tax Management, c2004.
Description:
1 v.
Number of similar titles:
1
Other Title:
Tax management foreign income portfolios ; 914
Copyright Claimant:
Tax Management, Inc. (employer for hire)
Names:
Harding, Bertrand M., Jr.

Copyrights records by Harding, Bertrand M., Jr.

Tax Management, Inc. (699 documents)
example document: Transfers with retrained interests and powers

Business operations in the territories and possessions of the United States (except Puerto Rico)

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0005993773 / 2004-05-10
Date of Publication:
April 26, 2004
Date of Creation:
2004
Title:
Business operations in the territories and possessions of the United States (except Puerto Rico) / by Joseph M. Erwin.
Basis of Claim:
New Matter: additions & updating.
Series:
Tax management foreign income portfolios
Description:
1 v.
Other Title:
Foreign business operations in US territories and possessions
Copyright Claimant:
Tax Management, Inc. (employer for hire)
Notes:
Spine ti.: Foreign business operations in US territories and possessions.
Names:
Joseph M. Erwin
Tax Management, Inc. (699 documents)
example document: Scholarships and education expenses

Taxation of jointly owned property

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0006007766 / 2004-08-06
Date of Publication:
August 2, 2004
Date of Creation:
2004
Title:
Taxation of jointly owned property / by Robert T. Danforth.
Basis of Claim:
New Matter: new material & updating.
Series:
Tax management. Estates, gifts, and trusts ; 823-2nd
Description:
1 v.
Number of similar titles:
1
Other Title:
Tax management : Estates, gifts, and trusts ; 823-2nd
Copyright Claimant:
Tax Management, Inc. (employer for hire)
Names:
Robert T. Danforth (2 documents)
example document: Estate, gifts, and trusts
Tax Management, Inc. (699 documents)
example document: Asset protection planning

CFCs--foreign personal holding company income

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0006067143 / 2004-10-25
Date of Publication:
October 10, 2004
Date of Creation:
2004
Title:
CFCs--foreign personal holding company income / by Lowell D. Yoder.
Basis of Claim:
New Matter: additions & updating.
Series:
Tax management foreign income portfolios ; 927
Description:
1 v.
Other Title:
Tax management foreign income portfolios ; 927
Copyright Claimant:
Tax Management, Inc. (employer for hire)
Names:
Lowell D. Yoder

Copyrights records by Yoder, Lowell D.

Tax Management, Inc. (699 documents)
example document: Purchase price allocations and amortization of intangibles

Business operations in Brazil

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0006067144 / 2004-10-25
Date of Publication:
October 10, 2004
Date of Creation:
2004
Title:
Business operations in Brazil / by Syllas Tozzini, Jose Luis DeSalles Frieire and Renato Berger.
Basis of Claim:
New Matter: additions & updating.
Series:
Tax management foreign income portfolios ; 954-3rd
Description:
1 v.
Number of similar titles:
2
Similar Title:
Business operations in Brazil
Other Title:
Tax management foreign income portfolios ; 954-3rd
Copyright Claimant:
Tax Management, Inc. (employer for hire)
Names:
Jose Luis DeSalles Freire

Copyrights records by Freire, Jose Luis DeSalles

Jose Luis D Salles Freire (2 documents)
example document: Business operations in Brazil

Copyrights records by Salles Freire, Jose Luis D

Jose Luis DeSalles Freire
Renato Berger
Jose Luis DeSalles Frieire
Syllas Tozzini (3 documents)
example document: Business operations in Brazil

Copyrights records by Tozzini, Syllas

Tax Management, Inc. (699 documents)
example document: Nondiscrimination testing and permitted disparity in qualified retirement plans

CFCs--foreign base company income (other than FPHCI)

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0006067145 / 2004-10-25
Date of Publication:
October 10, 2004
Date of Creation:
2004
Title:
CFCs--foreign base company income (other than FPHCI) / this portfolio is a revision by Lowell D. Yoder.
Basis of Claim:
New Matter: additions & updating.
Series:
Tax management foreign income portfolios ; 928-3rd
Description:
1 v.
Other Title:
Tax management foreign income portfolios ; 928-3rd
Copyright Claimant:
Tax Management, Inc. (employer for hire)
Names:
Lowell D. Yoder
Tax Management, Inc. (699 documents)
example document: Inventories other than L I F O

IRAs, SEPs and SIMPLEs

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0006088256 / 2004-12-06
Date of Publication:
November 22, 2004
Date of Creation:
2004
Title:
IRAs, SEPs and SIMPLEs / by Kathryn J. Kennedy.
Basis of Claim:
New Matter: additions & updating.
Series:
Tax management. 355-6th
Description:
1 v.
Other Title:
Tax management : portfolios : 355-6th
Copyright Claimant:
Tax Management, Inc. (employer for hire)
Names:
Kathryn J. Kennedy (1 documents)
example document: Employee benefits law
Tax Management, Inc. (699 documents)
example document: Depreciation

Medical plans

Type of Work:
Non-dramatic literary work
Registration Number / Date:
TX0006143532 / 2005-03-11
Date of Publication:
February 28, 2005
Date of Creation:
2005
Title:
Medical plans : COBRA, HIPAA, HRAs, HSAs and disabilty / by David E. Kenty.
Basis of Claim:
New Matter: additions & updating.
Series:
Tax management portfolio
Description:
1 v.
Number of similar titles:
1
Variant title:
Medical plans : COBRA, HIPAA, HRAs, HSAs and disabilty
Other Title:
Tax management portfolio
Copyright Claimant:
Tax Management, Inc. (employer for hire)
Names:
David E. Kenty

Copyrights records by Kenty, David E.

Tax Management, Inc. (699 documents)
example document: Business operations in Denmark

Tax Management

Title:
Tax Management : foreign income : [portfolios] / Leonard L. Silverstein, chief editor.
Title Qualifier:
foreign income
Serial Publication Year:
1978
Imprint:
[s.l. : s.n.]
Description:
print material.
Number of similar titles:
55
Other Title:
Business operations in Colombia
Controlled foreign corporations
Business operations in Luxembourg
Foreign personal holding companies
Foreign and international transactions, sections 367 and 1491
Copyright Claimant:
Tax Management, Inc.
Authorship on Application:
editorial revisions: Tax Management, Inc., employer for hire.
Names:
Dominic A. Perenzin
William J. Geen
John Wilcox (223 documents)
example document: Second time around

Copyrights records by Wilcox, John

Ernest Lecuit
George Kioes
Leonard L. Silverstein (79 documents)
example document: US income tax withholding--foreign persons

Copyrights records by Silverstein, Leonard L.

Thomas A. Kirschbaum
Perry A. Lerner
Leonard B. Terr
Pehrson, Gordon O., Jr.
Bureau of National Affairs, Inc. Tax Management, Inc. (135 documents)
example document: Profit-sharing plans--qualification
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