Georgia (and New York) Reexamine their IRC Section 338(h)(10) Election for S Corporations, Jones Day State Tax ReturnJonesDay
Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 2: Legislative Lobbying Activities by Public Charities Nonprofit Basics: Election Year Issues for Private Foundations and Public Charities Part 1: Candidate Campaign Intervention ...
Treatment of contingent liabilities after a sec. 338(g) election.(IRC section 338(g))Trachtenberg, Jane I
The article focuses on the decision of a Pennsylvania court regarding the Canteen Corporation versus Commonwealth that was filed on February 8, 2002. The court ruled that an election under Internal Revenue Code Section 338(h)(10) to treat the accompanying transfer of assets in a subsidiary ...
Findings – The results show that the presence of CEO duality does not influence the likelihood of permitting a Section 83(b) election. However, the tenure of the CEO significantly increases the likelihood of permitting a Section 83(b) election. Research limitations/implications – This study is...