Miscellaneous

This library contains hundreds of high-quality technical tax memoranda on a wide variety of topics. The memoranda are organized by topics and are fully word-searchable. This library is a rich resource of already-solved tax problems. Use it as a starting point for your own research.

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The Tax Resource Group Memo Library
Category: Miscellaneous

Accounting for Sale of Stock; Specific Identification of Shares Sold; IRC: 1012.

Below Market Loans; Below Market Loans Between Brother-Sister Corporations, Imputed Interest, Possible Recharacterization of Loan; IRC: 7872.

Cancellation of Debt; Forgiveness of Accrued but Unpaid Interest by a Cash Basis Taxpayer; IRC: 108(e)(2).

COD Income; Housing Cooperative; IRC: 108(e), 1017, 111(c), 61(a)(12).

CPAs: Right to Practice Before IRS; Circular 230 Responsibilities.

Elections; Relief from 75-Day Rule in the Check-the-Box Regulations; IRC 7701, 9100.

Excise Tax; Retail Excise Tax on Heavy Trucks; IRC: 4051(b).

Golf Course Development; Discussion of Potential Tax Benefits; IRC:144(a)(8)(B).

Grants/Life Insurance Transfers; Various Issues; IRC: 101, 61.

Income; Allocation of Membership Fees to UNIT; IRC 501(c)(3).

Income Recognition; Income from Unredeemed Trading Stamp Liability; IRC: 451.

Investment Club; Qualified IRA Prerequisites; IRC: 408.

Life Insurance Loans; Various Issues; IRC: 72(e)(5)(E), 72(e)(5)(A), 72(e)(6); 101.

Post-Sale Expenditures--Character of Income; Arrowsmith Doctrine; IRC Sections: 162, 1221, 1231.

Private Foundation; Estimated Taxes; IRC: 6655.