| Consolidated Tax Return Regulations 2012 TOC, Vols I, II, III, & IV |
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| Chapter 1: The Consolidated Return Investment Basis Adjustment Rules |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 2: The Consolidated Return Investment Basis Adjustment Rules--Study Problems |
Mark J. Silverman ~ Steptoe & Johnson LLP
Jerred G. Blanchard, Jr. (retired) ~ Consultant, Ernst & Young LLP
Joseph M. Pari ~ Linklaters LLP
Patricia W. Pellervo ~ PwC
Lee A. Kelley ~ Deputy Tax Legislative Counsel, U.S. Department of the Treasury
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| Chapter 3: The Consolidated Group: Continuation and Termination Issues |
Thomas F. Wessel ~ KPMG LLP
Bryan P. Collins ~ Deloitte Tax LLP
Jeffrey G. Davis ~ Mayer Brown LLP
Jeffrey Vogel ~ KPMG LLP
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| Chapter 4: Intercompany Transaction Regulations: An Overview |
Andrew J. Dubroff ~ Ernst & Young LLP
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| Chapter 5: Chapter 31: Intercompany Transactions |
Jerred G. Blanchard, Jr. (retired) ~ Consultant, Ernst & Young LLP
Andrew J. Dubroff ~ Ernst & Young LLP
Steven B. Teplinsky ~ Ernst & Young LLP
Marc A. Countryman ~ Ernst & Young LLP
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| Chapter 6: The Regulations Governing Intercompany Transactions Within Consolidated Groups |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 7: Intercompany Transaction Problems |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 8: Comparison of the Intercompany Obligation Rules Under Former Treas. Reg. Section 1.1502-13(g) (1995), Former Prop. Treas. Reg. Section 1.1502-13(g) (1998), and Treas. Reg. Section 1.1502-13(g) (2008) |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 9: Contingent Consideration and Contingent Liabilities in Acquisitions |
Robert H. Wellen ~ Ivins, Phillips & Barker
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| Chapter 10: Current Developments in Tax-Free and Taxable Acquisitions and Separations |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 11: Current Developments in Tax-Free Corporate Reorganizations |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 12: Corporate Divisions Under Section 355 |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 13: The Section 355(d) Regulations: Narrowing the Scope of an Overly Broad Statute |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 14: The Fourth Time's a Charm--Temporary Section 355(e) Regulations Provide Helpful Guidance to Taxpayers |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 15: Final Section 355(e) Plan Regulations--The Final Chapter in the Saga |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 16: "Spin-Offs": The Anti-Morris Trust and Intragroup Spin Provisions |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 17: Recent Developments in the Step Transaction Doctrine |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 18: The Pre-Reorganization Continuity of Interest Regulations |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 19: Continuity of Interest and Continuity of Business Enterprise Regulations |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 20: Assessing the Value of the Proposed "No Net Value" Regulations |
Mark J. Silverman ~ Steptoe & Johnson LLP
Gregory Kidder ~ Steptoe & Johnson LLP
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| Chapter 21: Section 338 |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 22: Section 338(h)(10) |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 23: Section 382 |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 24: The Section 382 Consolidated Return Regulations |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 25: Section 382: Fluctuation in Value |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 26: Acquisitions and Restructurings Involving Troubled Companies |
Stuart J. Goldring ~ Weil, Gotshal & Manges LLP
Mark R. Hoffenberg ~ KPMG LLP
Richard F. McManus ~ PwC
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| Chapter 27: The Consolidated Unified Loss Rules |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 28: Consolidated Return Issues for Buyers and Sellers in M&A Transactions |
Michael L. Schler ~ Cravath, Swaine & Moore LLP
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| Chapter 29: Section 384 of the Internal Revenue Code of 1986 |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 30: A New Form of Obscenity? Sorting Through the Federal Circuit's "We Know It When We See It" Ruling in Coltec |
Mark J. Silverman ~ Steptoe & Johnson LLP
Matthew Lerner ~ Steptoe & Johnson LLP
Gregory Kidder ~ Steptoe & Johnson LLP
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| Chapter 31: Use of Limited Liability Companies in Corporate Transactions |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 32: Investment Adjustments & Related Issues (PowerPoint Slides) |
Mark J. Silverman ~ Steptoe & Johnson LLP
Jerred G. Blanchard, Jr. (retired) ~ Consultant, Ernst & Young LLP
Joseph M. Pari ~ Linklaters LLP
Patricia W. Pellervo ~ PwC
Lee A. Kelley ~ Deputy Tax Legislative Counsel, U.S. Department of the Treasury
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| Chapter 33: Acquisition and Separation Issues in Consolidation (PowerPoint Slides) |
Mark J. Silverman ~ Steptoe & Johnson LLP
Stephen L. Gordon ~ Cravath, Swaine & Moore LLP
Eric Solomon ~ Ernst & Young LLP
Robert H. Wellen ~ Ivins, Phillips & Barker
Karen Gilbreath Sowell ~ Ernst & Young LLP
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| Chapter 34: Indices to Consolidated Tax Return Regulations 2012, Vols. I, II, III, & IV |
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