Source: https://plus.pli.edu/Browse/Title?fq=title_id%3A(14322)
Timestamp: 2020-07-12 09:56:41
Document Index: 445461648

Matched Legal Cases: ['§ 355', 'art 1', 'art 2', '§1', '§1', '§1', '§1', '§1', '§1']

Published: Nov 2008 i Other versions can be found in the Related Items tab.
ISBN: 9781402411076
PLI Item #: 14322
CHB Spine #: J825, J826, J827, J828, J829, J830, J831, J832, J833, J834, J835, J836, J837, J838, J839, J840, J841, J842, J843, J844, J845, J846, J847, J848, J849, J850, J851, J852, J853, J854, J855
Chapter 28. Structuring Stock and Asset Acquisitions--Section 338 and Other Selected Issues
Chapter 32. Intangibles 2008: Past, Present, and Future
Chapter 33. Final Capitalization Regulations
Chapter 34. Selected Tax Accounting Issues in Mergers and Acquisitions
Chapter 35. Tax Accounting Issues in Mergers and Acquisitions
Chapter 36. Tax Treatment of Reorganization Costs
Chapter 39. The Final Indopco Regulations: An Outline of Their Application in the M&A Context
Chapter 40. The Treatment of Contingent Consideration in Taxable Acquisitions
Chapter 41. The Tax Treatment of Earnouts in Business Acquisitions
Chapter 42. Traps and Opportunities Involving Contingent Purchase Price Acquisitions: Why Does Something so Simple Have to Be so Complicated?
Chapter 43. Contingent Consideration and Contingent Liabilities in Acquisitions Outline References
Chapter 44. Contingent Liabilities in Taxable Asset Acquisitions
Chapter 45. The Treatment of Contingent Liabilities in Taxable Acquisitions
Chapter 46. The Partnership Union: Opportunities for Joint Ventures and Divestitures
Chapter 47. Tax Aspects of the Initial Partnership or LLC Negotiation
Chapter 48. A Personal Perspective on Drafting Partnership and LLC Agreements
Chapter 49. Some Selected Issues in Drafting Real Estate Partnership and LLC Agreements
Chapter 50. A Layman's Guide to LLC Incentive Compensation
Chapter 51. Section 83(b), Section 409a and Subchapter K
Chapter 52. Proposed Regulations on Partnership Equity for Services Create Problems and Opportunities
Chapter 53. Proposed Partnership Equity Compensation Regulations: "Little or No Chance" of Satisfying Everyone
Chapter 54. Partners and the SECA Tax
Chapter 55. Partners as Employees: A Proposal for Analyzing Partner Compensation
Chapter 56. Taxing Partnership Profits Interests as Compensation Income
Chapter 57. Employee Benefits Considerations in Joint Ventures
Chapter 58. The "Check-the-Box" Regulations: Elective Entity Classification Under Section 7701
Chapter 59. Disregarded Entities in Corporate Transactions
Chapter 60. Use of Limited Liability Companies in Corporate Transactions
Chapter 61. A Disregarded Entity Must Be Taken into Account
Chapter 62. IRS Attempts to "Demonize" the Partnership: The Final Section 701 Regulations--Antiabuse Regulations or Simply Abusive Regulations?
Chapter 63. Final Partnership Anti-Abuse Regulations--Key Issues and Examples
Chapter 64. Section 197 and Partnership Transactions
Chapter 65. Treasury Regulations Help Group Restructurings
Chapter 66. Final Section 197 Regulations: Application to Partnership Transactions
Chapter 67. Managing Liability Allocations in Partnerships and Limited Liability Companies
Chapter 68. Final Regulations on the Treatment of Disregarded Entities for Purposes of Characterizing and Allocating Liabilities Under Code Sec. 752: Questions and Complexities Continue
Chapter 69. Obligations, Liabilities, and Construction Partnerships: Regs. Clear Away a Trap
Chapter 70. The Impact of a Capital Account Deficit Restoration Obligation on a Partner's At-Risk Amount and Share of Liabilities: Hubert Enterprises, Inc. v. Commissioner
Chapter 71. Sixth Circuit Vacates Controversial Hubert Case Dealing With Partner'S At-Risk Amount
Chapter 72. Selected Tax Allocation Problems for Partnerships and LLCs
Chapter 73. Some Nuances of Partnership Nonrecourse Deductions
Chapter 75. Drafting Partnership Allocations
Chapter 76. Avoiding Phantom Income Traps in Real Estate LLCs and Partnerships
Chapter 77. An Analysis of the Rules Governing Partnership Allocations with Respect to Contributed Properties: The Final Regulations Under Section 704(c)
Chapter 78. Section 704(c) Allocations: Choices and Consequences
Chapter 82. Report on Disguised Sales of Partnership Interests Responding to Reg-149519-03
Chapter 85. Partnership Mixing-Bowl Issues (Slides)
Chapter 87. Operational Issues of Section 751(b)—Current and Future
Chapter 88. Partnership Tax Strategies and Pitfalls Using (and Avoiding the Use of) the Section 754 Election
Chapter 89. Creative Transactional Planning Using the Partnership Merger and Division Regulations
Chapter 90. Partnership Mergers and Divisions: A User's Guide
Chapter 91. Partnership Mergers: The Saga Continues
Chapter 92. Applying Sections 704(c) and Section 737 in Partnership Mergers and Divisions
Chapter 93. Mergers & Divisions of Partnerships
Chapter 94. Transactional Planning Under the Partnership Merger & Division Regulations
Chapter 95. M&A Transactions Involving Partnerships and LLCs, Including Conversions, Mergers and Divisions
Chapter 96. Partnership Bankruptcy Tax Issues
Chapter 97. New Legislation Tightens Partnership Tax Rules
Chapter 98. Recent Developments in Partnership Taxation
Chapter 99. Thinking Outside the Box and Inside the Circle (or Triangle?): Use of LLCs in Consolidated Return Context, in Corporate Acquisitions, and Otherwise
Chapter 100. Tax Classification of Segregated Portfolio Companies
Chapter 101. The Elective Large Partnership Rules
Chapter 102. Tax Court Applies TEFRA Statute of Limitations Against the IRS in Ginsburg
Chapter 103. Select Transactional Issues in State Partnership Taxation
Chapter 104. Delaware Statutory Trusts and 1031: A Marriage Made in Heaven or Just a Pipe Dream?
Chapter 105. Chapter 1: A Defense of TICs and DSTs
Chapter 106. Investments by Tax-Exempt Organizations in Pass-Through Entities
Chapter 107. The Application of the Unrelated Business Tax to Securities and Other Investment by Tax-Exempt Organizations
Chapter 108. Partnerships With Tax Exempt Partners
Chapter 109. Joint Ventures With REITs and Tax-Exempt Entities
Chapter 110. Tax Exempt Investors in Real Estate: Tax Opportunity or Tax Trap?
Chapter 111. A Guide to Election Year Activities of Section 501(c)(3) Organizations
Chapter 112. State Tax Issues Arising From the Use of Pass-Through Entities to Structure Transactions
Chapter 113. The S Corporation Rules and the Use of S Corporations as Acquisition Vehicles
Chapter 114. Special Issues Presented By Acquisitions and Dispositions of S Corporations
Chapter 115. Using the Qualified Subchapter S Subsidiary in Acquisitions, Dispositions, and Corporate Structures
Chapter 116. Legal Standards for Adoption of Executive Compensation Programs and Contracts
Chapter 117. Revisiting Golden Parachutes
Chapter 118. Tax-Free Organizations and Restricted Stock
Chapter 119. Restricted Stock and Employee Stock Options in Mergers and Acquisitions
Chapter 120. Restricted Stock Notes
Chapter 121. Consideration or Compensation? Reflections on Rev. Rul. 2007-49
Chapter 122. Employee Benefit Plans in Corporate Acquisitions, Dispositions and Mergers
Chapter 123. Employee Benefit Plans in an Acquisition Context
Chapter 124. Qualified Plans
Chapter 125. Shedding Tiers Over the Plan Asset Regulations
Chapter 126. Fiduciary Litigation Under ERISA
Chapter 127. New Techniques, Special Features and Enhanced Incentives in Utilizing ESOPs
Chapter 128. Design and Purpose of an ESOP: Techniques, Special Features and Incentives in Utilizing ESOPs
Chapter 129. Federal Tax Aspects of Mergers, Acquisitions, Buyouts, Management Compensation, Workouts, and Takeovers (PowerPoint Presentation)
Chapter 130. Structuring Corporate Acquisitions--Tax Aspects
Chapter 131. What is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales
Chapter 132. Tax-Free and Partially Tax-Free Acquisitive Reorganizations--Selected Topics
Chapter 133. Current Developments in Tax-Free Corporate Reorganizations
Chapter 134. Current Developments in Tax-Free and Taxable Acquisitions and Separations
Chapter 135. Corporate Mergers, Acquisitions, and Reorganizations
Chapter 136. An Overview of Certain U.S. Federal Income Tax Considerations Regarding Taxable and Tax-Free Corporate Acquisition Structures
Chapter 137. Tax-Free Corporate Mergers Have Been Redefined for the LLC Era
Chapter 139. ABA Section of Taxation Comments on Final Regulations Defining the Term "Statutory Merger or Consolidation" (T.D.) 9242
Chapter 140. Whither Business Purpose?
Chapter 141. Continuity of Interest and Continuity of Business Enterprise Regulations
Chapter 142. Comments on Proposed Regulations on Continuity of Business Enterprise and Certain Related Issues Under Section 368
Chapter 143. The Pre-Reorganization Continuity of Interest Regulations
Chapter 144. Tax Treatment of Pre-Reorganization Distributions
Chapter 145. The Evolution of the Continuity of Interest Test, General Utilities Repeal, and the Taxation of Corporate Acquisitions
Chapter 146. Asset Push-Ups
Chapter 147. Comments Regarding Proposed Regulations Addressing Transfers of Assets and Stock Following a Reorganization
Chapter 148. Underwater Assets and Insolvent Corporations: Reflections on Treasury'S Recently Proposed Regulations and Related Matters
Chapter 149. Assessing the Value of the Proposed "No Net Value" Regulations
Chapter 150. Liquidations, Reorganizations and Contributions Involving Insolvent Corporations
Chapter 151. The Direction of a Merger--Federal Income Tax Consequences
Chapter 152. Tax-Free Reorganizations Among Related Corporations
Chapter 153. The "Downstream Merger" Into Less Than 80% Controlled Subsidiaries: Fact Or Fiction
Chapter 154. Triple Taxation
Chapter 155. Seagate’s Potential Other Options, and Other Thoughts on Strategic “Tax-Advantaged” Transactions
Chapter 156. Acquisitive D Reorganizations
Chapter 157. "D" Reorganizations and Dropdowns: An Uneasy Match
Chapter 158. The Elusive D Reorganization and Other Related Party Transactions
Chapter 159. The Future of Acquisitive D Reorganizations
Chapter 160. The All Cash D Reorganization
Chapter 161. Recent Developments in the Step Transaction Doctrine
Chapter 162. Multiple Step Acquisitions: Dancing the Tax-Free Tango
Chapter 163. Dethroning King Enterprises
Chapter 164. Developments, Theories and Themes in Stock Basis
Chapter 165. Shareholder Tax Basis Determination in Tax-Free Stock Swaps
Chapter 166. New York State Bar Association Tax Section Report on Proposed Regulations Regarding Allocation of Basis Under Section 358
Chapter 167. New York State Bar Association Tax Section Report on Final Regulations Regarding Allocation of Basis Under Section 358 and Related Matters
Chapter 168. Options and Convertible Securities in Acquisitive Transactions
Chapter 169. Tax Planning With Non-Compensatory Options
Chapter 170. Tax Treatment of Cashless Warrant Exercises
Chapter 171. Exchanges of Warrants in Reorganizations
Chapter 172. Dealing With Contingent Stock and Contingent-Liabilities in Tax-Free Transactions
Chapter 173. Special Considerations in the Mergers and Acquisitions of Regulated Investment Companies
Chapter 174. Application of the COBE and Substantially All Requirements to Tax-Free Reorganizations of RICs: The IRS Issues New Private Letter Rulings
Chapter 175. REIT Mergers & Acquisitions--Tax Consequences
Chapter 176. Taxation of Real Estate Investment Trusts and Shareholders
Chapter 177. Corporate M&A Transactions With REITs and REIT Conversions: Selected Issues
Chapter 178. REITs Abroad
Chapter 179. Insuring the Risks of Brother-Sister Corporations: Think Captive
Chapter 180. Insurance Premium Deductibility
Chapter 181. Organizing the Corporate Venture
Chapter 182. Tax Planning for Section 351 Transactions
Chapter 183. Intellectual Property as Transferable Property for Purposes of Section 351
Chapter 184. Transferring Intellectual Property
Chapter 185. Characterizing Transfers of Intellectual Property
Chapter 186. Congress and Treasury's Attack on Importing Taxpayer-Favorable Tax Attributes
Chapter 188. Liability Assumptions--Section 357(d)
Chapter 189. Assumptions of "Liabilities" in Taxable and Non-Taxable Transactions
Chapter 194. Section 355: Divisive Strategies Discussion Problems
Chapter 198. Section 355: Tax-Free Spinoffs, Split-Offs, Split-Ups--Uses and Requirements
Chapter 200. Extreme Makeover: The Proposed § 355 Active Business Regulations in Theory and Practice
Chapter 201. Treasury Proposes Section 355(b) Active Trade or Business Regulations
Chapter 202. New York State Bar Report on Proposed Regulations Regarding the Active Trade or Business Requirement Under Section 355(b)
Chapter 203. The Business Purpose Requirement of Section 355
Chapter 204. The Evolving Business Purpose Requirement for Spin-Off Transactions
Chapter 205. Monetization Strategies in Corporate Spin-Offs
Chapter 206. Cash-Rich Split-Offs
Chapter 207. New York State Bar Report on Disqualified Investment Corporations as Defined in Section 355(g)
Chapter 208. Selected Issues in Spin-Offs, Split-Offs, and Split-Ups
Chapter 209. Allocation of E&P in a Spin-Off By a Consolidated Group: New Developments Answer Some Questions But Leave Many Unanswered
Chapter 210. After the Spin: Preserving Tax-Free Treatment Under Section 355
Chapter 211. The Section 355(d) Regulations: Narrowing the Scope of an Overly Broad Statute
Chapter 212. Final Regulations Under Section 1.355-6
Chapter 213. "Spin-Offs": The Anti-Morris Trust and Intragroup Spin Provisions
Chapter 214. The Fourth Time's a Charm--Temporary Section 355(e) Regulations Provide Helpful Guidance to Taxpayers
Chapter 215. Final Section 355(e) Plan Regulations--The Final Chapter in the Saga
Chapter 216. New York State Bar Association Tax Section: Report on Distributions in Connection With Acquisitions
Chapter 217. Who Precedes and Who Succeeds: Proposed Section 355(e)(4)(D) Regulations
Chapter 218. The Tax Consequences of Certain Major Corporate Distributions
Chapter 219. New York State Bar Association Tax Section Report on Basis Recovery in a Dividend Equivalent Redemption
Chapter 220. Intercorporate Dividends Received Deduction
Chapter 221. Federal Income Tax Considerations in Going Private Transactions
Chapter 222. Leveraged Recapitalizations--Tax and Accounting Strategies
Chapter 223. Selected Defense Techniques, Including Leveraged Restructurings
Chapter 224. Selected Issues Involving Preferred Stock, Section 305 and Recapitalizations
Chapter 225. The Revised Section 305 Regulations: Past, Present and Future
Chapter 226. Stock Distributions Under Section 305
Chapter 227. Convertible Preferred Stock Investments By Private Funds: A Practical Guide to Tax Structuring
Chapter 228. Understanding Venture Capital Structure: A Tax Explanation for Convertible Preferred Stock
Chapter 229. Tax Considerations for Venture Capital and Technology-Related Start-Ups
Chapter 230. Revival of the Choice of Entity Analysis: Use of Limited Liability Companies for Start-Up Businesses
Chapter 231. Selected Tax Issues in Structuring Private Equity Funds
Chapter 232. Bringing Profits Home: Dividend Recapitalizations of Foreign Portfolio Companies
Chapter 233. The Zero Basis Problem as a Result of the Issuance of Stock or Debt
Chapter 234. Zero Basis in the Taxpayer'S Own Stock or Debt Obligations: Whether Such Instruments Constitute "Property"
Chapter 235. New York State Bar Association Tax Section Report on “Zero Basis”
Chapter 236. Summaries By Code Section of Selected Subchapter C Revenue Rulings
Chapter 237. Transactional Guidance and Cases 2007-2008
Chapter 238. Tax & Accounting Issues Biannual
Chapter 239. Tracking Tracking Stock
Chapter 240. Virtual Mergers
Chapter 241. Almost a Merger: Achieving Cross-Border Shareholder Unity Without a Shareholder Exchange
Chapter 242. Canadian Exchangeable Share Transactions and Foreign Transaction Forms
Chapter 243. Equalization Arrangement or Optimization Arrangement? Partnership Combinations of U.S. Corporations and Non-U.S. Corporations Resident in Jurisdictions With Integrated Corporate Tax Systems
Chapter 244. Virtual Distributions: America is Ready!
Chapter 245. U.S. Tax Consequences of International Acquisitions
Chapter 246. U.S. Private Equity Funds Making Cross-Border Investments
Chapter 247. Cross-Border Tax Problems of Investment Funds
Chapter 248. Global Tax-Free Deals: Mergers, Acquisitions and Spins at Home And Abroad
Chapter 249. Coping With a Sandwich Structure: How Does a U.S. Corporate Acquirer Minimize Tax Costs Where Its Foreign Target Owns a U.S. Company?
Chapter 250. Tax Strategies for Selling Foreign Subsidiaries
Chapter 251. Section 1248: Taxation of the Disposition of Stock of a CFC
Chapter 252. Basic U.S. Tax Considerations in Buying or Selling a Non-U.S. Business
Chapter 253. Buyers Electing Section 338 for CFC Targets: Sellers Beware
Chapter 254. Cross-Border Acquisition Patterns Implicating Section 338: Recommendations for Reform
Chapter 255. Section 338(g) Elections on Foreign Targets
Chapter 256. Tax Due Diligence for International Operations
Chapter 257. Financing International Operations of U.S. Multinationals
Chapter 259. Section 367 Regulations Relating to Cross Border "A" Reorganizations Finalized
Chapter 260. Section 367 Update--Including New Regulations and Impact on Foreign Reorganizations
Chapter 261. Planning for Outbound Transfers Under the Section 367(a) and 367(b) Regulations, Including Expatriations
Chapter 262. Corporate Inversions: Yesterday, Today, and Tomorrow
Chapter 263. Inversions Under Section 7874: A Primer
Chapter 264. Proposal to Expand the Definition of Domestic Corporations
Chapter 265. New Section 367(b) Proposed Regs.: Has Treasury's Fear of Tax-Attribute Trafficking Resulted in Compliance-Proof Rules? Part 1
Chapter 266. New Section 367(b) Proposed Regs.: Replacing Obsolete E&P Rules for Section 355 Transactions But Inappropriately Taxing Previously Tax-Free Transactions. Part 2
Chapter 267. The Application of the "Pre-Transaction" E&P Rule of Proposed Regulation §1.367(b)-8 to Section 355(e) Gain
Chapter 268. A Quick Guide to Common International Reorganizations Under Section 367
Chapter 269. International Aspects of Section 304 Transactions
Chapter 270. The Fiction Continues Without the Cross-Border Traps: New Section 367 Proposed Regulations for Section 304(a)(1) Transactions
Chapter 271. Final Regulations: Section 367 Does Not Apply to Deemed Section 351 Exchanges in Section 304(a)(1) Transactions
Chapter 272. Partnerships Change Everything: Using a Partnership in an Outbound Stock Acquisition
Chapter 273. Outbound Acquisitions: European Holding Company Structures
Chapter 274. Comparative Analysis of Three Options Available to a Multinational Corporation for the Development, Ownership, and Use of Intangibles
Chapter 275. Planning Techniques Described in the Treasury'S Subpart F Study
Chapter 276. IRS Takes Sound Approach to Applying CFC Look-Through Rule
Chapter 277. Intragroup Transactions: The Kinder, Gentler Subpart F
Chapter 278. Section 965 Update
Chapter 279. Avoiding Subpart F Income Through Manufacturing Services Arrangements
Chapter 280. Individual Investors in CFCs May Benefit from Electing to Be Taxed as Corporations
Chapter 281. Section 956: Investment in U.S. Property
Chapter 282. Pledges and Guarantees in Loan Agreements
Chapter 283. New York State Bar Report on Proposed Regulations Under Section 987
Chapter 284. The Direct and Indirect Foreign Tax Credit and the Foreign Tax Credit Limitation
Chapter 285. Deconstructing Section 905(c): An Examination of the Redetermination Rules After TRA 1997
Chapter 286. New York State Bar Association Tax Section Report on Regulation Section 1.901-2(F)(3) and the Allocation of Foreign Taxes Among Related Persons
Chapter 287. New York State Bar Report on Proposed Section 901 Regulations Relating to Compulsory Payments of Foreign Taxes
Chapter 291. New York State Bar NYSBA Tax Section Report on Final Dual Consolidated Loss Regulations
Chapter 292. International Corporate Transaction Planning and Section 482
Chapter 293. Global Transfer Pricing Documentation: Many Considerations
Chapter 294. Transfer Pricing for Services: The Temporary Regulations
Chapter 295. Tax Planning for the Provision of Cross-Border Services
Chapter 296. Provisions for Services in the OECD Guidelines, Current U.S. Regulations, and Proposed U.S. Regulations
Chapter 297. Assignment of Corporate Opportunities--The Migration of American Intangibles
Chapter 298. Sharing Intangible Property Within a Multinational Group: Facts Versus Theories
Chapter 299. The Quest for Marketing Intangibles
Chapter 300. Treasury Department Suggests Transfer Pricing Revisions
Chapter 301. Negotiating an Advance Pricing Agreement
Chapter 302. U.S. Distribution Companies Can Present Difficult Transfer Pricing Issues
Chapter 303. Methods to Determine Taxable Income in Connection With a Cost Sharing Arrangement: A Review and Analysis of the Proposed Cost Sharing Regulations
Chapter 304. Buy In and Buy Out Requirements Present Unusual Difficult Issues for Cost Sharing Agreements
Chapter 305. Recent FSAs Take a Hard Line on the Drafting of Cost Sharing Agreements
Chapter 306. Effective Transfer Pricing as a Planning Tool: A Cost Sharing Case Study
Chapter 307. Cost Sharing Proposed Regulations
Chapter 308. Tax Court Sends Messages to Taxpayers In DHL
Chapter 309. The DHL Case May Prove a Trap or Benefit to Intangible Owners
Chapter 310. Transfer Pricing Canada
Chapter 311. The New Chinese Enterprise Income Tax Law: Planning Opportunities and Traps for the Unwary
Chapter 312. Host Country China
Chapter 313. U.S. Issues Guidance on Euro Conversion
Chapter 314. Sourcing of Income
Chapter 315. Source of Royalty Income and Place of Use of Intangible Property
Chapter 316. Classification of Income in International Electronic Commerce
Chapter 317. Tax Treaties--Fundamentals
Chapter 318. Moving "Management and Control" of a Foreign Corporation to Achieve Favorable U.S. Tax Results
Chapter 319. The New U.K.-U.S. Income Tax Treaty
Chapter 320. U.S. Income Taxation of Foreign Persons Engaged in a U.S. Trade or Business
Chapter 321. Prepared by the Staff of the Joint Committee on Taxation: Economic and U.S. Income Tax Issues Raised by Sovereign Wealth Fund Investment in the United States
Chapter 322. Investment in U.S. Real Estate By Sovereign Wealth Funds--Tax Issues
Chapter 323. New York City Bar Report Offering Proposed Guidance Regarding U.S. Federal Income Tax Treatment of Certain Lending Activities Conducted Within the United States as Reported by the Committee on Taxation of Business Entities
Chapter 324. From Storefronts to Servers to Service Providers: Stretching the Permanent Establishment Definition to Accommodate New Business Models
Chapter 325. Peculiarities of 80/20 Company Taxation
Chapter 326. Opportunities for the Foreign Investor in United States Real Estate--If Planning Comes First
Chapter 327. FIRPTA Then and Now: A Selective Review
Chapter 328. Nonrecognition Transactions Involving U.S. Real Property Holding Corporations: Opportunities, Pitfalls, and Unexpected Results
Chapter 329. U.S. Taxation of Foreign Portfolio Investors
Chapter 330. Non-Resident Alien Withholding
Chapter 331. Is There a FIRPTA Tax or Withholding on REIT Distributions Attributable to Sales of USRPIs?: Section 897(h)(1) and New Section 1445(e)(6)
Chapter 332. Issuing Bonds to Non-U.S. Investors: Finding the Path Through the Tax Maze
Chapter 333. U.S. Earnings Stripping Rules in the International Context: Yesterday, Today and Tomorrow
Chapter 334. RRA '93 Tightens Earnings Stripping Provisions
Chapter 335. IRS Issues Notice on "Killer B" Transactions: Have the IRS and Treasury Overextended Their Reach?
Chapter 336. International Joint Ventures: Basic Tax Goals and Structures
Chapter 337. Foreign Partnerships Cross Border Planning
Chapter 338. U.S. Taxation of Foreign Partners
Chapter 339. New York State Bar Report on Differences in Tax Treatment of Domestic and Foreign Partnerships
Chapter 340. Check-the-Box Knows no Boundaries (at Least, for the Moment)--2002 Update
Chapter 341. Selected Federal Income Tax Issues Arising in Corporate Debt Restructurings
Chapter 342. Debt Exchanges
Chapter 343. Modifying Debt and Its Consequences
Chapter 344. A Practical Guide to the Tax Considerations and Consequences of Acquiring Stock and Debt Securities of Financially Troubled Corporations
Chapter 345. Critical Federal Income Tax Issues Relating to Corporate Restructurings
Chapter 346. Worthless Stock and Debt Losses
Chapter 347. Federal Tax Treatment of Debt Workouts
Chapter 348. Restructuring Troubled Companies
Chapter 349. Selected Federal Income Tax Issues Affecting Cross-Border Debt Restructurings
Chapter 350. Debt Workouts: The Partnership and the Partners
Chapter 351. Worthless Partnership Interests
Chapter 352. Application of Cancellation of Debt Rules to Consolidated Groups
Chapter 353. Consolidated Return Regulations Governing the Reduction of Tax Attributes Under Section 108(b)
Chapter 354. Consolidated Attribute Reduction Regulations
Chapter 355. Section 108(b) Attribute Reduction in the Consolidated Return Context--A Primer
Chapter 356. Consolidated Return Tax Attribute Reduction in Bankruptcy and Insolvent Out of Court Workouts
Chapter 357. Filing for Bankruptcy: A Starter Kit for Corporate Tax Advisors
Chapter 358. Tax Attributes in Bankruptcy--2008
Chapter 359. Restructuring the Bankrupt Corporation
Chapter 360. Tax Pitfalls and Opportunities In and Out of Bankruptcy Proceedings
Chapter 361. The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005: Summary of Tax Provisions
Chapter 362. Fixed and Contingent Claims in Bankruptcy--Liquidating Trusts and Partnerships
Chapter 363. Preservation and Use of Net Operating Losses and Other Corporate Tax Attributes
Chapter 364. Section 382
Chapter 365. Section 382--Fluctuation in Value
Chapter 366. Preserving Tax Benefits in Troubled Companies--Navigating Mostly Uncharted Waters
Chapter 367. Comments Concerning Notice 2003-65 Under Section 382 of the Internal Revenue Code Regarding the Treatment of Recognized Built-In Gains and Losses
Chapter 368. The Foreign Aspects of Section 382: Searching for Answers in a Troubled Global Economy
Chapter 369. Section 384 of the Internal Revenue Code of 1986
Chapter 370. Distinguishing Sales From Financings and Debt From Equity
Chapter 371. Debt and Equity: A Cautionary Tale
Chapter 372. Contingency and the Debt/Equity Continuum
Chapter 373. A Brief Primer on Debt Instruments With Contingent Payments
Chapter 374. Contingent Interest Convertible Bonds and the Economic Accrual Regime
Chapter 375. The Demise of CoCos and the Tax Consequences of Exchanging Convertible Debt
Chapter 376. The Law of Unintended Consequences: New Generation of Trust Preferreds Squeezes Market DRD Preferred Stocks
Chapter 377. Tax Deductible Equity: The Quest for the Holy Grail--Part II
Chapter 378. Equity, Debt, Not--The Tax Treatment of Non-Debt Open Transactions
Chapter 379. Income Trusts and Income Deposit Securities: The U.S. Tax Perspective
Chapter 380. Everything I Know About New Financial Products I Learned From DECS
Chapter 381. Separation Anxiety
Chapter 382. Internal Revenue Service Provides Guidance on Variable Prepaid Forward Contracts
Chapter 383. Who Should Be Ringing Their Hands Over Phones: Wall Street or Washington? [FN1]
Chapter 384. Tax Consequences of Business and Investment-Driven Uses of Financial Products
Chapter 385. Notional Principal Contracts
Chapter 386. Giant Steps: Total Return Swaps Over Onshore Hedge Funds
Chapter 387. Taxation of Securities Futures Contracts
Chapter 388. Taxing Derivative Financial Instruments
Chapter 389. The Exotic Embraces The Mundane: Total Return Swap Business Expands to Bank Loans
Chapter 390. Constructive Sales Under Section 1259: The Best is Yet to Come
Chapter 391. Financial Products Exchangeable Into Common Stock: Tax Opportunities and Issues
Chapter 392. Prepaid Forward Contracts and Equity Collars: Tax Traps and Opportunities [Fn1]
Chapter 393. Recent Private Letter Ruling Applies Section 1032(a) to the Cash Settlement of Stock Purchase Contracts
Chapter 394. Tax Benefits of Merger Arbitrage Survive Code's Hostility to Rate "Conversions"
Chapter 395. Hedging Transactions
Chapter 396. Proposed Straddle and Hedging Regulations Take Steps in the Wrong Direction
Chapter 397. Structuring Hedges of Financing Transactions to Avoid Adverse Foreign Tax Credit Limitation Effects
Chapter 398. ABCs of Cross-Border Derivatives
Chapter 399. Taxation of Equity Derivatives
Chapter 400. The Federal Income Tax Treatment of Credit Derivative Transactions
Chapter 401. Insurance Derivatives: A Tax Angle
Chapter 402. Contextual Analysis of Tax Ownership
Chapter 403. Fundamental Federal Income Tax Considerations in Current United States Leasing Transactions
Chapter 404. Tax Treatment of Structured Finance Transactions
Chapter 405. Selected Tax Issues Affecting Domestic and Cross-Border Securitization Transactions
Chapter 406. The Way (Securitization) Things Ought to Be
Chapter 407. How to Define ‘Corporate Tax Shelter’
Chapter 408. Tax Shelters: Evaluating Recent Developments
Chapter 409. Shelters, Schemes, and Abusive Transactions: Why Today's Thoughtful U.S. Tax Advisors Should Tell Their Clients to "Just Say No"
Chapter 410. New York State Bar Report on Proposed Regulations Under Section 987
Chapter 411. Puzzling Indeed: IRS Rules on When it Will Tax the Completed Puzzle Instead of the Pieces
Chapter 412. Good Reason, Bad Reason and No Reason at All: IRS Expands Business Purpose Requirement for Transfers to Corporations
Chapter 413. Compaq: Find Another Poster Child: The Business Purpose Doctrine is Alive and Well in the Fifth Circuit
Chapter 414. When Common Sense Failed: The Long Term Capital Management Decision and Its Implications for Tax Planning
Chapter 415. When Common Sense Failed: The Long Term Capital Management Decision and Its Implications for Tax Planning
Chapter 416. Lessons From Castle Harbour: The Service Loses a Significant Tax Shelter Case
Chapter 417. Partner or Lender? Debt/Equity Issues Arise in Second Circuit's Reversal of Castle Harbour
Chapter 418. What Will Be the Long-Term Impact of the Sixth Circuit's Divided Decision in Dow Chemical?
Chapter 419. A New Form of Obscenity? Sorting Through the Federal Circuit's "We Know it When We See it" Ruling in Coltec
Chapter 420. What Will Be the Impact of the Government's Economic Substance Victory in Coltec?
Chapter 421. Son of Boss Transactions: Taxpayers Win the First Round in Klamath
Chapter 422. Klamath Dispatches Another Tax Shelter, But Without Penalties
Chapter 423. "Son of Boss" Update: Summary Judgment on the Tax Liability in Cemco but no Fraud in Sala
Chapter 424. LILO Transaction Upset by District Court on Motion for Summary Judgment in BB&T
Chapter 425. Court of Federal Claims Rejects Taxpayer's Assertion of a Business Purpose in Heinz
Chapter 426. The Pendulum Swings Back: IRS Successfully Challenges Loss Shifting in Santa Monica Pictures
Chapter 427. Countryside: The Tax Court Rejects the IRS Challenge to the Economic Substance of a "Real Deal"
Chapter 428. Economic Risk of Loss: The Devil We Think We Know
Chapter 429. Evolving Business Purpose Doctrine
Chapter 430. Recent Cases Involving the Economic Sham Transaction Doctrine--Or Whatever They are Calling It Now
Chapter 431. Codification of the Judicial Economic Substance Doctrine
Chapter 432. Detection &; Dissection: How the IRS Identifies and Combats Tax Shelters and Regulates Those Who Advise on Aggressive Transactions
Chapter 433. Code Sec. 6111 and the Partnership Tax Practitioner
Chapter 434. Disclosure, Listing and Registration Rules for "Potentially Abusive Tax Shelters"
Chapter 435. The Final Tax Shelter Regulations: A Summary of Significant Changes
Chapter 436. Final Corporate Tax Shelter Disclosure and List Maintenance Regulations Impose Burdens on Everyone
Chapter 437. Final Regulations for the Tax Shelter Disclosure Regime--Making the Rules More User Friendly
Chapter 438. Reportable Transactions: Disclosures, List Maintenance and Penalties
Chapter 439. Circular 230 and Tax Shelters in 2008
Chapter 440. The World Changes: Broad Sweep of New Tax Shelter Rules in AJCA and Circular 230 Affect Everyone
Chapter 441. Tax Shelter' and Tax Shelter Opinion'—IRS, in Another Try at Circular 230, Strike Out Again
Chapter 442. Treasury Improves the Disclosure Regime By Issuing New Temporary and Proposed Regulations
Chapter 443. The New Penalty Regime: Proceed With Caution
Chapter 444. Preparer Penalties: The Service'S "Interim' Response to the Section 6694 Amendments
Chapter 445. New York State Bar Recent and Proposed Statutory Changes to Tax Return Preparer Penalty Rules of Internal Revenue Code Section 6694 and Related Issues
Chapter 446. New York State Bar Report on the Definition of "Tax Return Preparer" and Other Issues Under Code Sections 6694, 6695 and 7701(a)(36)
Chapter 447. Implications of California'S Tough New Anti-Tax Shelter Rules
Chapter 448. New York State Bar Association Tax Section Report on Circular 230 Regulations
Chapter 449. What is the Role of a U.S. Tax Advisor in a Changed Law Enforcement Environment?
Chapter 450. New Ethical Guidance in Revisions to Circular 230 Will Affect All Tax Practitioners
Chapter 451. New York State Bar Proposed Amendments to Circular 230 Relating to Standards With Respect to Tax Returns
Chapter 452. Ethical Disclosure Requirements in Corporate Tax Representation
Chapter 453. Practice Exposures for the Tax Professional in the Twenty-First Century
Chapter 455. Life After the Final Regulations: Consolidated Section 382 and SRLY
Chapter 456. Buying or Selling a Member of a Consolidated Group III: A Catalogue of the Unique Consolidated Return Rules, the Related Contractual Protections and a Model of the Tax Provisions for the Acquisition Agreement
Chapter 457. Consolidated Return Issues for Buyers and Sellers in M&A Transactions
Chapter 458. The Consolidated Return Investment Basis Adjustment Rules
Chapter 459. The Consolidated Return Investment Basis Adjustment Rules--Study Problems
Chapter 460. The Consolidated Return Loss Disallowance and Loss Duplication Rules
Chapter 461. New York State Bar Report on Proposed Consolidated Return Stock Loss Regulations
Chapter 462. How To Define "Corporate Tax Shelter"
Chapter 463. A Chevron/Swallows Update, Plus a Call for Congressional Involvement
Chapter 464. The Consolidated Return Anti-Loss Duplication Rule
Chapter 465. The Proposed Unified Loss Disallowance Rules
Chapter 466. What Happened to My Basis?
Chapter 467. Intercompany Transactions
Chapter 468. Intercompany Transaction Regulations
Chapter 469. The Regulations Governing Intercompany Transactions Within Consolidated Groups
Chapter 470. Intercompany Transaction Problems
Chapter 471. Excluding the Selling Member'S Gain--§1.1502-13(c)(6)(ii) and §1.1502-13t(c)(6)(ii)(C)
Chapter 472. Comparison of the Intercompany Obligation Rules Under Treas. Reg. §1.1502-13(g), Former Prop. Treas. Reg. §1.1502-13(g) (1998), and Prop. Treas. Reg. §1.1502-13(g) (2007)
Chapter 473. The Consolidated Group: Continuation and Termination Issues
Chapter 474. Group Continuation Rules/Continued Filing Requirement Consolidated Tax Returns
Chapter 475. Affiliation and Consolidation: Selected Group Membership Issues
Chapter 476. "Anti-Freeze"--Consolidated Return Anti-Avoidance, Anti-Stuffing, and Anti-Stripping Rules Designed to Chill Tax Planning
Chapter 477. The Use of Partnerships and LLCs in Structuring Consolidated Groups
Chapter 478. Consolidated Return Planning and Issues Involving Disregarded Entities
Chapter 479. The Section 382 Consolidated Return Regulations
Chapter 480. Application of Section 382 to Consolidated Groups
Chapter 481. Consolidated Return Treatment of Financially Troubled Members
Chapter 482. SRLY Loss Regulations
Chapter 483. What Happens When Tax Mistakes Are Made--Equity in the Tax Law
Chapter 484. Privileged Communications in the Context of U.S. Tax Practice
Chapter 485. The Tax Adviser'S Privilege in Transactional Matters
Chapter 486. Corporate Income Tax Controversies: Procedures and Strategies for Audits, Appeals and Trials
Chapter 487. Recently Developed IRS Audit and Dispute Resolution Techniques
Chapter 488. Litigating Transfer Pricing Cases and Tax-Advantaged Transactions
Chapter 489. Table Of Contents For All Volumes