| Table of Contents Vol. 1 |
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| Table of Contents Vol. 2 |
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| Table of Contents Vol. 3 |
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| Table of Contents Vol. 4 |
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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
Patricia W. Pellervo ~ PricewaterhouseCoopers LLP
Lee A. Kelley ~ U.S. Department of the Treasury
William S. Dixon ~ Citigroup Global Markets Inc.
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| Chapter 3: The Consolidated Group: Continuation and Termination Issues |
Thomas F. Wessel ~ KPMG LLP
Jeffrey G. Davis ~ Mayer Brown LLP
Jeffrey L. 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 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. § 1.1502-13(g) (1995), Former Prop. Treas. Reg. §1.1502-13(g) (1998), and Treas. Reg. §1.1502-13(g) (2008) |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 9: Current Developments in Tax-Free and Taxable Acquisitions and Separations |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 10: Current Developments in Tax-Free Corporate Reorganizations |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 11: Corporate Divisions Under Section 355 |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 12: The Section 355(d) Regulations: Narrowing the Scope of an Overly Broad Statute |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 13: 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 14: Final Section 355(e) Plan Regulations—The final Chapter in the Saga |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 15: “Spin-Offs”: The Anti-Morris Trust and Intragroup Spin Provisions |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 16: Recent Developments in the Step Transaction Doctrine |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 17: The Pre-Reorganization Continuity of Interest Regulations |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 18: Continuity of Interest and Continuity of Business Enterprise Regulations |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 19: Assessing the Value of the Proposed “No Net Value” Regulations |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 20: Section 338 |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 21: Section 338(h)(10) |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 22: Section 382 |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 23: The Section 382 Consolidated Return Regulations |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 24: Section 382: Fluctuation in Value |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 25: Consolidated Attribute Reduction Regulations |
Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP
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| Chapter 26: Life After the Final Regulations: Consolidated Section 382 and SRLY |
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| Chapter 27: Acquisitions and Restructurings Involving Troubled Companies |
Stuart J. Goldring ~ Weil, Gotshal & Manges LLP
Bernita Thigpen ~ KPMG LLP
Mark Hoffenberg ~ KPMG LLP
Richard F. McManus ~ PwC
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| Chapter 28: The Consolidated Unified Loss Rules |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 29: Consolidated Return Issues for Buyers and Sellers in M&A Transactions |
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| Chapter 30: Section 384 of the Internal Revenue Code of 1986 |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 31: 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 D. Lerner ~ Steptoe & Johnson LLP
Gregory N. Kidder ~ Steptoe & Johnson LLP
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| Chapter 32: Use of Limited Liability Companies in Corporate Transactions |
Mark J. Silverman ~ Steptoe & Johnson LLP
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| Chapter 33: Investment Adjustments & Related Issues (Powerpoint Slides) |
Mark J. Silverman ~ Steptoe & Johnson LLP
Patricia W. Pellervo ~ PricewaterhouseCoopers LLP
Lee A. Kelley ~ U.S. Department of the Treasury
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| Chapter 34: Group Continuation Rules/Continued Filing Requirement (Powerpoint Slides) |
Thomas F. Wessel ~ KPMG LLP
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| Chapter 35: Acquisition and Separation Issues in Consolidation (Powerpoint Slides) |
Stephen L. Gordon ~ Cravath, Swaine & Moore LLP
Robert H. Wellen ~ Ivins, Phillips & Barker, Chartered
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| Index Vol. 1 |
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| Index Vol. 2 |
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| Index Vol. 3 |
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| Index Vol. 4 |
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