共 50 条
- [1] CHANGE OF POSITION BY IRS ON INCLUSION OF INSURANCEJOURNAL OF TAXATION, 1982, 57 (04): : 203 - 203不详
- [2] IRS CONFIRMS POSITION CHANGE ON INSURANCE INCLUSIONJOURNAL OF TAXATION, 1985, 62 (03): : 158 - 158不详
- [3] IRS REVERSES POSITION ON RECAPTURE OF RESEARCH-AND-DEVELOPMENT COSTSJOURNAL OF CORPORATE TAXATION, 1986, 13 (02): : 159 - 163KRIEGER, EI
- [4] IRS REVERSES ITS POSITION ON STATE GIFT TAX TREATMENTJOURNAL OF TAXATION, 1982, 56 (03): : 176 - 176不详
- [5] Split-dollar life insurance arrangements: IRS fills in a valuation blankJOURNAL OF TAXATION, 2003, 99 (01): : 34 - 37Walker, DLee, G
- [6] IRS provides new opportunities for using private split-dollar in a family contextJOURNAL OF TAXATION, 1997, 86 (05): : 300 - &Zeydel, DSC
- [7] IRS, reversing course, issues new interim guidance for split-dollar life insuranceJOURNAL OF TAXATION, 2001, 94 (05): : 294 - 300Brisendine, ATScudere, FT
- [8] IRS reverses its position on late returns and refund claims: The mailbox rule will applyJOURNAL OF TAXATION, 2001, 94 (02): : 81 - 84Jones, PN
- [9] DEAN CASE SUGGESTS IRS DISTRUST OF SPLIT-DOLLAR PLANS - BUT COURTS MIGHT UPHOLD THEMJOURNAL OF TAXATION, 1961, 15 (01): : 9 - 15OSBORN, ME
- [10] Using private reverse split-dollar to avoid gift tax liability - IRS shows the wayJOURNAL OF TAXATION, 1998, 88 (04): : 216 - 220Branton, LS