Search Results - "Fellows, J A"

A model for the reorganization of child health services within an urban community by Porter, P J, Avery, E H, Fellows, J A

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Municipal child health services: a ten-year reorganization by Porter, P J, Leibel, R L, Gilbert, C K, Fellows, J A

“…There has been increasing interest within the medical community in developing primary care programs in teaching hospitals that meet the medical needs of a…”
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Electrical activation studies of GaN implanted with Si from low to high dose by Fellows, James A., Yeo, Y. K., Hengehold, R. L., Johnstone, D. K.

“…Electrical activation studies of Si-implanted GaN grown on sapphire have been made as a function of ion dose and anneal temperature. Silicon was implanted at…”
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Electrical and optical activation studies of Si-implanted GaN by Fellows, James A., Yeo, Y. K., Ryu, Mee-Yi, Hengehold, R. L.

“…Comprehensive and systematic electrical and optical activation studies of Si-implanted GaN were made as a function of ion dose and anneal temperature. Silicon…”
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Optical study of implantation damage recovery from Si-implanted GaN by Fellows, James A., Yeo, Y.K., Ryu, Mee-Yi, Hengehold, R.L.

“…Comprehensive and systematic optical activation studies of Si-implanted GaN grown on sapphire substrates have been made as a function of ion dose and anneal…”
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S Corporations and Built-In Gains Revisited by Fellows, James A

“…The changes enacted in TAMRA to the Section 1374 built-in gains tax are focused on by "James A. Fellows"…”
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The Tax Home "Closer Connection" Reprieve for Residency Status Under the Substantial Presence Test: A View of Proposed Regulations by Fellows, James A

“…Proposed regulations for determining residency status are analyzed by "James A. Fellows"…”
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S Corporations and Losses Under Section 1244: A Critical Note by Fellows, James A

“…According to "James A. Fellows", a widely overlooked trap exists for taxpayers who wish to deduct a loss from the sale or exchange of small business stock…”
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Installment Sales and the New Proportionate Disallowance Rule Under the Tax Reform Act of 1986 by Fellows, James A

“…New Code Section 453C, the proportionate disallowance rule, is analyzed by "James A. Fellows"…”
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The Allowance of the Investment Tax Credit upon the Acquisition of a Partnership Interest: Reforming Present IRS Policy by Fellows, James A

“…The apparent inconsistencies in the present IRS policy on the allowance of investment tax credit to a new partner who acquires an existing partnership interest…”
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Alien Taxpayers and Estate and Gift Taxation After the Tax Reform Act of 1984: A Critical Response by Fellows, James A

“…The estate and gift taxation of alien taxpayers, in light of the changes effected by the Tax Reform Act of 1984, is analyzed by "James A. Fellows"…”
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The Changing IRS Policy on Application of Tax Overpayments to Estimated Tax Liabilities by Fellows, James A

“…Two recently issued revenue rulings will prove a profound burden on taxpayers who meet their estimated tax liabilities by applying part or all of a prior…”
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Allocations of Foreign Taxes to S Corporation Shareholders Under the Subchapter S Revision Act of 1982 by Fellows, James A

“…"James A. Fellows" notes an inconsistency in the treatment of the allocation to S corporation shareholders of the corporation's foreign taxes paid or accrued…”
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INCOME TAX ISSUES ON THE DEATH OF A MEMBER OF A PROFESSIONAL SERVICE LLC by Dickerson, Thomas J, Fellows, James A, Yuhas, Michael A

“…LLCs generally are taxed as partnerships, but the difficult rules of Subchapter K become even more troublesome in an LLC context by virtue of the very nature…”
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A Theory of the Banking Firm by Fellows, James A.

“…1, Brucker, Eric, "A Micfoeconomic Approach to Banking Competition, ", Journal of Finance, XXV, (December, 1970, ), pp. 1133-1141. 3, Shull, Bernard,…”
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Like-Kind Exchanges and Related Parties Under New Section 1031(f) by Fellows, James A, Yuhas, Michael A

“…How the new related party rules enacted by the Revenue Reconciliation Act of 1989 will affect like-kind exchanges is analyzed by "James A. Fellows" and…”
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Like-Kind Exchanges: An Analysis of the New Judicial Doctrine of the Economic Unit by Fellows, James A, Yuhas, Michael A

“…"James A. Fellows" and "Michael A. Yuhas" discuss the effect that the emerging judicial doctrine of the economic unit has had on Section 1031 exchanges…”
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A physics-based heterojunction bipolar transistor model for integrated circuit simulation by Fellows, J.A., Bright, V.M., Jenkins, T.J.

“…A new physics-based dc model for a heterojunction bipolar transistor (HBT) has been developed. This model offers features not found in previous analytical or…”
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