Search Results - "Internal Revenue Code"

Medical Capital Improvements and Their Financing: Leveraging the Medical Expense and Home Equity Interest Expense Deduction for Families Caring for Those with Special Needs.

Authors: Brinker Jr., Thomas M.^1,2 brinkert@arcadia.edu

Source: Journal of Financial Service Professionals. May2026, Vol. 80 Issue 3, p29-32. 4p.

Navigating State-Only QTIP Trusts in Decoupled States.

Authors: Luhnau, Scott¹

Source: Trusts & Estates. Jun2026, Vol. 165 Issue 6, p33-38. 6p.

Managing Grantor Trust Status For SLATs Under IRC Section 677(a).

Authors: Finnegan, Robert W.¹

Source: Trusts & Estates. Jun2026, Vol. 165 Issue 6, p24-27. 4p.

Cross-Border Tax Planning with §1202.

Authors: Rubinger, Jeffrey¹

Source: Florida Bar Journal. Jul/Aug2026, Vol. 100 Issue 4, p57-61. 5p.

Code Sec. 7508A Can Help Your Client Get a Refund or Abatement of Covid Era Interest and Penalties.

Authors: Horwitz, Robert S.¹

Source: Journal of Tax Practice & Procedure. Spring2026, Vol. 28 Issue 1, p28-34. 7p.

Editor's Note.

Authors: McNeil, Bruce J.

Source: Journal of Pension Planning & Compliance. Spring2026, Vol. 52 Issue 1, piii-x. 8p.

An Analysis of an Excess Benefit Plan under ERISA and the Code.

Authors: MCNEIL, BRUCE J.¹

Source: Journal of Pension Planning & Compliance. Spring2026, Vol. 52 Issue 1, p21-60. 40p.

cafeteria plans on the multiemployer plan menu.

Authors: Van Dyke, Sara J.¹

Source: Benefits Magazine. Jul/Aug2026, Vol. 63 Issue 4, p7-9. 3p.

Tax Planning With QTIP Trust Assets: Recent court rulings provide new guidance.

Authors: Nelson, Eric C. Selden, Marc Stackpole, Troy M.

Source: Trusts & Estates. Mar2026, Vol. 165 Issue 3, p23-27. 5p.

CPA 1031 Transaction Tax Advising.

Authors: Sikora, John A.¹ john.sikora@vonbriesen.com

Source: On Balance. Mar/Apr2026, Vol. 22 Issue 2, p12-15. 4p.

How Bankruptcy Restructurings Trigger Inversion Tax Risks.

Authors: Bodoh, Devon Jacobs, Kevin M.

Source: ABI Journal. Mar2026, Vol. 45 Issue 3, p18-64. 4p.

Leverage the Delaware Statutory Trust alternative in a § 1031 like-kind exchange.

Authors: Newhouse, Benjamin¹

Source: Journal of the Missouri Bar. Mar/Apr2026, Vol. 82 Issue 2, p68-106. 12p.

Tokenized Securities and the Spider Web of U.S. Broker Information Reporting Challenges.

Authors: Conlon, Stevie D. Vayser, Anna Schwaba, Robert

Source: Journal of Taxation of Financial Products. 2026, Vol. 22 Issue 4, p4-11. 8p.

"Affiliated Service Group" Rules for Qualified Plans.

Authors: SHULMAN, CHARLES C. cshulman@ebeclaw.com

Source: Journal of Pension Planning & Compliance. Winter2026, Vol. 51 Issue 4, p1-15. 15p.

PLR 202551024: The Estate Administration Exception to Self-Dealing Rules.

Authors: Woehrle, Christopher P.¹

Source: Trusts & Estates. Feb2026, Vol. 165 Issue 2, p7-9. 3p.

Part III: 2025 Required Amendments List for Qualified and Section 403(b) Plans Notice 2025-60.

Source: Internal Revenue Bulletin. 12/22/2025, Vol. 2025 Issue 52, p853-856. 4p.

Transition Rule for Applying Section 951(a)(2)(B).

Source: Internal Revenue Bulletin. 12/22/2025, Vol. 2025 Issue 52, p867-872. 6p.

Request for Comments on Individual Tax Credit for Qualified Contributions to Scholarship Granting Organizations.

Source: Internal Revenue Bulletin. 12/8/2025, Vol. 2025 Issue 50, p773-778. 6p.

The Myth of Mark-T The Myth of Mark-To-Market Trader Taxation, Misunderst axation, Misunderstood, Misused, and Remedied.

Authors: Chen, Simyllina^1,2

Source: University of the Pacific Law Review. Nov2025, Vol. 57 Issue 1, p27-56. 30p.

Analysis of and reflections on recent cases and rulings.

Authors: Beavers, James A.

Source: Tax Adviser. Jul2026, Vol. 57 Issue 7, p78-85. 8p.