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2008

Date	Title
June 16, 2008	Disregarding’ a Liquidation: The Bizarre Browning-Ferris Case - Tax Notes Type: Articles Author(s): Robert A. Clary II , Kevin J. Feeley Practice Areas & Industries: Pass-Throughs , Tax

Date

Title

June 16, 2008

Disregarding’ a Liquidation: The Bizarre Browning-Ferris Case

- Tax Notes
Type: Articles
Author(s): Robert A. Clary II , Kevin J. Feeley
Practice Areas & Industries: Pass-Throughs , Tax

2007

Date	Title
October 8, 2007	Tax Notes - Time Traveling to Strangle Strangi (And Kill the Monster Again), Part 3 Type: Articles Author(s): Richard L. Dees Practice Areas & Industries: Pass-Throughs , Private Client
August 20, 2007	Time Traveling to Strangle Strangi (And Kill the Monster Again), Part 2 - Tax Notes Type: Articles Author(s): Richard L. Dees Practice Areas & Industries: Pass-Throughs , Private Client
August 13, 2007	Time Traveling to Strangle Strangi (And Kill the Monster Again), Part 1 - Tax Notes Type: Articles Author(s): Richard L. Dees Practice Areas & Industries: Pass-Throughs , Private Client

Date

Title

October 8, 2007

Tax Notes

- Time Traveling to Strangle Strangi (And Kill the Monster Again), Part 3
Type: Articles
Author(s): Richard L. Dees
Practice Areas & Industries: Pass-Throughs , Private Client

August 20, 2007

Time Traveling to Strangle Strangi (And Kill the Monster Again), Part 2

- Tax Notes
Type: Articles
Author(s): Richard L. Dees
Practice Areas & Industries: Pass-Throughs , Private Client

August 13, 2007

Time Traveling to Strangle Strangi (And Kill the Monster Again), Part 1

- Tax Notes
Type: Articles
Author(s): Richard L. Dees
Practice Areas & Industries: Pass-Throughs , Private Client

2006

Date	Title
March 2006	Alliances Not in Partnership or Corporate Form - CCH Inc. Type: Other Author(s): Gary C. Karch Practice Areas & Industries: Pass-Throughs , Tax

Date

Title

March 2006

Alliances Not in Partnership or Corporate Form

- CCH Inc.
Type: Other
Author(s): Gary C. Karch
Practice Areas & Industries: Pass-Throughs , Tax

2005

Date	Title
January-February 2005	States Update Their Rules for State Abandoned Property Reporting by Passthrough Entity Holders - Passthrough Entities Type: Articles Author(s): Practice Areas & Industries: Pass-Throughs , Tax

Date

Title

January-February 2005

States Update Their Rules for State Abandoned Property Reporting by Passthrough Entity Holders

- Passthrough Entities
Type: Articles
Author(s):
Practice Areas & Industries: Pass-Throughs , Tax

2004

Date	Title
May / June 2004	Multistate Tax Commission Attempts to Bring Uniformity to Passthrough Entity Income Tax Compliance for Nonresident Members - Journal of Passthrough Entities Type: Articles Author(s): Practice Areas & Industries: Pass-Throughs , Tax
January/February 2004	"Do State Income Tax Credits or Tax Payments of a Passthrough Entity Flow Through to Its Owners?" - Journal of Passthrough Entities Type: Articles Author(s): Practice Areas & Industries: Pass-Throughs , State & Local Tax , Tax

Date

Title

May / June 2004

Multistate Tax Commission Attempts to Bring Uniformity to Passthrough Entity Income Tax Compliance for Nonresident Members

- Journal of Passthrough Entities
Type: Articles
Author(s):
Practice Areas & Industries: Pass-Throughs , Tax

January/February 2004

"Do State Income Tax Credits or Tax Payments of a Passthrough Entity Flow Through to Its Owners?"

- Journal of Passthrough Entities
Type: Articles
Author(s):
Practice Areas & Industries: Pass-Throughs , State & Local Tax , Tax

2003

Date	Title
May-June 2003	"Is the Pendulum Swinging Back in State Intangible Holding Company Cases?," - Journal of Passthrough Entities Type: Articles Author(s): Practice Areas & Industries: Energy Tax , Pass-Throughs , State & Local Tax , Tax
January - February 2003	“Liquidation of Businesses May Produce Specifically Allocable Nonbusiness Income,” - The Journal of Passthrough Entities Type: Articles Author(s): Practice Areas & Industries: Pass-Throughs , Tax

Date

Title

May-June 2003

"Is the Pendulum Swinging Back in State Intangible Holding Company Cases?,"

- Journal of Passthrough Entities
Type: Articles
Author(s):
Practice Areas & Industries: Energy Tax , Pass-Throughs , State & Local Tax , Tax

January - February 2003

“Liquidation of Businesses May Produce Specifically Allocable Nonbusiness Income,”

- The Journal of Passthrough Entities
Type: Articles
Author(s):
Practice Areas & Industries: Pass-Throughs , Tax

2002

Date	Title
September-October 2002	"New Jersey Courts Rule in Favor of Taxpayers on Calculation of Gain from Liquidations of S Corporations" - Journal of Passthrough Entities Type: Articles Author(s): Practice Areas & Industries: Pass-Throughs , State & Local Tax , Tax
May-June 2002	"Intangibles Holding Company Cases Continue to Shape State Income Tax Nexus Debate" - Journal of Passthrough Entities Type: Articles Author(s): Practice Areas & Industries: Pass-Throughs , State & Local Tax , Tax

Date

Title

September-October 2002

"New Jersey Courts Rule in Favor of Taxpayers on Calculation of Gain from Liquidations of S Corporations"

- Journal of Passthrough Entities
Type: Articles
Author(s):
Practice Areas & Industries: Pass-Throughs , State & Local Tax , Tax

May-June 2002

"Intangibles Holding Company Cases Continue to Shape State Income Tax Nexus Debate"

- Journal of Passthrough Entities
Type: Articles
Author(s):
Practice Areas & Industries: Pass-Throughs , State & Local Tax , Tax

2001

Date	Title
September-October 2001	“Use of Corporate Trusts and LLCs in Massachusetts Income Tax Planning May Produce Surprising Results” - Journal of Passthrough Entities Type: Articles Author(s): Practice Areas & Industries: Pass-Throughs , State & Local Tax , Tax
August 2001	“Passthrough Entity Holders Could Face Competing State Claims For Owner-Unknown Abandoned Property” - LLC Advisor Type: Articles Author(s): Practice Areas & Industries: Pass-Throughs , State & Local Tax , Tax
January 12, 2001	"FSA 200046008: Another Branch Attack" - Tax Management International Journal Type: Articles Author(s): Lowell D. Yoder Practice Areas & Industries: International Tax , Pass-Throughs , Tax , Tax - Acquisitions & Restructurings

Date

Title

September-October 2001

“Use of Corporate Trusts and LLCs in Massachusetts Income Tax Planning May Produce Surprising Results”

- Journal of Passthrough Entities
Type: Articles
Author(s):
Practice Areas & Industries: Pass-Throughs , State & Local Tax , Tax

August 2001

“Passthrough Entity Holders Could Face Competing State Claims For Owner-Unknown Abandoned Property”

- LLC Advisor
Type: Articles
Author(s):
Practice Areas & Industries: Pass-Throughs , State & Local Tax , Tax

January 12, 2001

"FSA 200046008: Another Branch Attack"

- Tax Management International Journal
Type: Articles
Author(s): Lowell D. Yoder
Practice Areas & Industries: International Tax , Pass-Throughs , Tax , Tax - Acquisitions & Restructurings

2000

Date	Title
December 8, 2000	"Prop. Regs. Address the Application of Subpart F to a CFC's Distributive Share of Partnership Income" - Tax Management International Journal Type: Articles Author(s): Lowell D. Yoder Practice Areas & Industries: International Tax , Pass-Throughs , Tax
September-October 2000	"Ohio and Illinois Courts Address State Income Tax Nexus for Limited Partners" - Journal of Passthrough Entities Type: Articles Author(s): Practice Areas & Industries: Pass-Throughs , State & Local Tax , Tax
May-June 2000	"The 'Economic Nexus' Principle Revisited" - Journal of Passthrough Entities Type: Articles Author(s): Practice Areas & Industries: Pass-Throughs , State & Local Tax , Tax
May 2000	“Proposed CTB Regulations Void Branch Elections: Subpart F and Other Consequences” - Tax Management International Journal Type: Articles Author(s): Lowell D. Yoder Practice Areas & Industries: International Tax , Pass-Throughs , Tax , Tax - Acquisitions & Restructurings
January 14, 2000	“Sale of Lower-Tier CFC: IRS Advises That Branch Election Does Not Avoid Subpart F” - Tax Management International Journal Type: Articles Author(s): Lowell D. Yoder Practice Areas & Industries: International Tax , Pass-Throughs , Tax , Tax - Acquisitions & Restructurings
January-February 2000	"Ohio Challenges Use of ESBTs in State Tax Planning" - Journal of Passthrough Entities Type: Articles Author(s): Practice Areas & Industries: Pass-Throughs , State & Local Tax , Tax

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Articles & Books

2008

Disregarding’ a Liquidation: The Bizarre Browning-Ferris Case

2007

Tax Notes

Time Traveling to Strangle Strangi (And Kill the Monster Again), Part 2

Time Traveling to Strangle Strangi (And Kill the Monster Again), Part 1

2006

Alliances Not in Partnership or Corporate Form

2005

States Update Their Rules for State Abandoned Property Reporting by Passthrough Entity Holders

2004

Multistate Tax Commission Attempts to Bring Uniformity to Passthrough Entity Income Tax Compliance for Nonresident Members

"Do State Income Tax Credits or Tax Payments of a Passthrough Entity Flow Through to Its Owners?"

2003

"Is the Pendulum Swinging Back in State Intangible Holding Company Cases?,"

“Liquidation of Businesses May Produce Specifically Allocable Nonbusiness Income,”

2002

"New Jersey Courts Rule in Favor of Taxpayers on Calculation of Gain from Liquidations of S Corporations"

"Intangibles Holding Company Cases Continue to Shape State Income Tax Nexus Debate"

2001

“Use of Corporate Trusts and LLCs in Massachusetts Income Tax Planning May Produce Surprising Results”

“Passthrough Entity Holders Could Face Competing State Claims For Owner-Unknown Abandoned Property”

"FSA 200046008: Another Branch Attack"

2000

"Prop. Regs. Address the Application of Subpart F to a CFC's Distributive Share of Partnership Income"

"Ohio and Illinois Courts Address State Income Tax Nexus for Limited Partners"

"The 'Economic Nexus' Principle Revisited"

“Proposed CTB Regulations Void Branch Elections: Subpart F and Other Consequences”

“Sale of Lower-Tier CFC: IRS Advises That Branch Election Does Not Avoid Subpart F”

"Ohio Challenges Use of ESBTs in State Tax Planning"

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