On-Demand   On-Demand Web Programs

Consolidated Tax Return Regulations 2014

Released on: Mar. 10, 2014
Running Time: 12:54:19

Running Time Segment Title Faculty Format
[01:43:42] Investment Adjustments and Related Issues Krishna P. Vallabhaneni ~ Attorney-Advisor (Tax Legislation); Office of Tax Policy, U.S. Department of the Treasury
Mark J. Silverman ~ Steptoe & Johnson LLP
Patricia W. Pellervo ~ PwC
Darin A Zywan ~ KPMG LLP
William S. Dixon ~ Managing Director, Mergers & Acquisitions, Citigroup Global Markets Inc.
On-Demand MP3 MP4
[01:24:55] Affiliation, Reverse Acquisitions and Accounting Issues Thomas F. Wessel ~ KPMG LLP
Gerald B. Fleming ~ Senior Technician Reviewer (Corporate, Branch 2), Internal Revenue Service
Kathleen L. Ferrell ~ Davis Polk & Wardwell LLP
Martin Huck ~ EY
On-Demand MP3 MP4
[02:45:03] Intercompany Transactions Gordon E. Warnke ~ Linklaters LLP
Lawrence M. Axelrod ~ Special Counsel to the Associate Chief Counsel (Corporate), Internal Revenue Service
Andrew J. Dubroff ~ EY
Jonathan I. Forrest ~ Deloitte Tax LLP
Michael J. Wilder ~ McDermott Will & Emery LLP
On-Demand MP3 MP4
[01:31:33] Acquisition and Separation Issues in Consolidation Stephen L. Gordon ~ Cravath, Swaine & Moore LLP
Eric Solomon ~ EY
Robert H. Wellen ~ Ivins, Phillips & Barker, Chartered
Karen Gilbreath Sowell ~ EY
On-Demand MP3 MP4
[01:48:43] Tax Attributes and Consolidation Stuart J. Goldring ~ Weil, Gotshal & Manges LLP
William D. Alexander ~ Associate Chief Counsel (Corporate), Internal Revenue Service
Bernita L. Thigpen ~ KPMG LLP
Mark R. Hoffenberg ~ KPMG LLP
On-Demand MP3 MP4
[01:29:40] Unified Loss Rules Michael L. Schler ~ Cravath, Swaine & Moore LLP
Theresa A. Abell(invited) ~ Special Counsel to the Associate Chief Counsel (Corporate), Internal Revenue Service
Marc A. Countryman ~ EY
Audrey Nacamuli Charling ~ Senior Tax Counsel, General Electric Company
On-Demand MP3 MP4
[01:14:13] Consolidated Group Joint Ventures, Including One - Party Limited Liability Companies (LLCs) Robert J. Crnkovich ~ EY
Aaron P. Nocjar ~ Steptoe & Johnson LLP
Craig A. Gerson ~ Attorney Advisor, Office of Tax Legislative Counsel, U.S. Department of the Treasury
On-Demand MP3 MP4

During the past nineteen years, the Department of the Treasury and the Internal Revenue Service have substantially revised the consolidated return regulations. These changes, coupled with legislative developments, judicial decisions, and published and private rulings, have dramatically changed the operating rules of consolidated returns. An understanding of these rules is critical for practitioners and corporate tax counsel who practice in this area. This program explores the policy and mechanics of these rules and regulations. Leading private practitioners in the field and government officials responsible for drafting the regulations will explain the latest developments.

Lecture Topics  [Total time 012:54:19]

Segments with an asterisk (*) are available only with the purchase of the entire program.

  • Investment Adjustments and Related Issues [01:43:42]
    Krishna P. Vallabhaneni, William S. Dixon, Patricia W. Pellervo, Mark J. Silverman, Darin A. Zywan
  • Affiliation, Reverse Acquisitions and Accounting Issues [01:24:55]
    Kathleen L. Ferrell, Martin Huck, Thomas F. Wessel, Gerald B. Fleming
  • "Picnic Lunch" Presentation: Current Developments at the Treasury Department [00:56:30]
    Lisa M. Zarlenga
  • Intercompany Transactions [02:45:03]
    Andrew J. Dubroff, Gordon E. Warnke, Michael J. Wilder, Lawrence M. Axelrod, Jonathan I. Forrest
  • Acquisition and Separation Issues in Consolidation [01:31:33]
    Stephen L. Gordon, Eric Solomon, Karen Gilbreath Sowell, Robert H. Wellen
  • Tax Attributes and Consolidation [01:48:43]
    Stuart J. Goldring, Bernita L. Thigpen, Mark R. Hoffenberg, William D. Alexander
  • Unified Loss Rules [01:29:40]
    Theresa A. Abell, Marc A. Countryman, Michael L. Schler, Audrey Nacamuli Charling
  • Consolidated Group Joint Ventures, Including One - Party Limited Liability Companies (LLCs) [01:14:13]
    Craig A. Gerson(invited), Robert J. Crnkovich, Aaron P. Nocjar

The purchase price of this Web Program includes the following articles from the Course Handbook available online:

  • The Consolidated Return Investment Basis Adjustment Rules
    Mark J. Silverman
  • The Consolidated Return Investment Basis Adjustment Rules—Study Problems
    Joseph M. Pari, Krishna P. Vallabhaneni, Mark J. Silverman, Patricia W Pellervo, William S. Dixon
  • The Consolidated Group: Continuation and Termination Issues
    Jeffrey G Davis, Jeffrey L. Vogel, Thomas F. Wessel
  • Intercompany Transaction Regulations: An Overview
    Andrew J. Dubroff
  • Intercompany Transaction Regulations: Basic Intercompany Transactions
    Andrew J. Dubroff
  • The Regulations Governing Intercompany Transactions Within Consolidated Groups
    Mark J. Silverman
  • Intercompany Transaction Problems
    Mark J. Silverman
  • 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, Stacey L. Greenblatt
  • Current Developments in Tax-Free and Taxable Acquisitions and Separations
    Mark J. Silverman
  • Current Developments in Tax-Free Corporate Reorganizations
    Mark J. Silverman
  • Corporate Divisions Under Section 355
    Mark J. Silverman
  • The Section 355(d) Regulations: Narrowing the Scope of an Overly Broad Statute
    Mark J. Silverman
  • The Fourth Time’s a Charm—Temporary Section 355(e) Regulations Provide Helpful Guidance to Taxpayers
    Mark J. Silverman
  • Final Section 355(e) Plan Regulations—The Final Chapter in the Saga
    Mark J. Silverman
  • “Spin-Offs”: The Anti-Morris Trust and Intragroup Spin Provisions
    Mark J. Silverman
  • Recent Developments in the Step Transaction Doctrine
    Mark J. Silverman
  • The Pre-Reorganization Continuity of Interest Regulations
    Mark J. Silverman
  • Continuity of Interest and Continuity of Business Enterprise Regulations
    Mark J. Silverman
  • Assessing the Value of the Proposed “No Net Value” Regulations
    Gregory N. Kidder, Mark J. Silverman
  • Section 338
    Mark J. Silverman
  • Section 338(h)(10)
    Mark J. Silverman
  • Section 382
    Mark J. Silverman
  • The Section 382 Consolidated Return Regulations
    Mark J. Silverman
  • Section 382: Fluctuation in Value
    Mark J. Silverman
  • Consolidated Attribute Reduction Regulations
    Linda Z. Swartz, Stuart J Goldring
  • Life After the Final Regulations: Consolidated Section 382 and SRLY
    Scott M. Sontag, Stuart J Goldring
  • Acquisitions and Restructurings Involving Troubled Companies
    Bernita L Thigpen, Gregory N. Kidder, Mark R. Hoffenberg, Stuart J. Goldring
  • The Consolidated Unified Loss Rules
    Mark J. Silverman
  • Consolidated Return Issues for Buyers and Sellers in M&A Transactions
    Michael L. Schler
  • Section 384 of the Internal Revenue Code of 1986
    Mark J. Silverman
  • A New Form of Obscenity? Sorting Through the Federal Circuit’s “We Know It When We See It” Ruling in Coltec
    Gregory N. Kidder, Mark J. Silverman, Matthew Lerner
  • The Future of Tax Planning? From Coltec and “You Know It When You See It” to Schering-Plough and “Assimilation with Applicable Tax Laws”
    Amanda P. Varma, Mark J. Silverman
  • Use of Limited Liability Companies in Corporate Transactions
    Aaron Nocjar, Mark J. Silverman
  • Investment Adjustments & Related Issues (PowerPoint Slides)
    Joseph M. Pari, Krishna P. Vallabhaneni, Mark J. Silverman, Patricia W Pellervo, William S. Dixon
  • Group Continuation Rules/Continued Filing Requirement (PowerPoint Slides)
    Jeffrey L. Vogel, Thomas F. Wessel
  • Acquisition and Separation Issues in Consolidation (PowerPoint Slides)
    Eric Solomon, Karen G Sowell, Mark J. Silverman, Robert H. Wellen, Stephen L. Gordon

Presentation Material

  • INVESTMENT ADJUSTMENTS & RELATED ISSUES
    Krishna P. Vallabhaneni, William S. Dixon, Joseph M. Pari, Patricia W. Pellervo, Mark J. Silverman
  • Investment Adjustments and Related Issues
    Mark J. Silverman
  • Investment Adjustments and Related Issues
    Mark J. Silverman
  • Section 1504 Affiliation Issues
    Kathleen L. Ferrell
  • Section 1504(a)(3): Required Five-Year Lapse Before Reconsolidation
    Martin Huck
  • Group Consolidation
    Kathleen L. Ferrell, Martin Huck, Thomas F. Wessel, Gerald B. Fleming
  • Intercompany Transactions
    Bryan P. Collins, Andrew J. Dubroff, Gordon E. Warnke, Michael J. Wilder, Lawrence M. Axelrod
  • Acquisition and Separation Issues in Consolidation
    Stephen L. Gordon, Eric Solomon, Karen Gilbreath Sowell, Robert H. Wellen
  • Tax Attributes
    Stuart J. Goldring, Bernita L. Thigpen, Mark R. Hoffenberg, William D. Alexander
  • Unified Loss Rules
    Theresa A. Abell, Marc A. Countryman, Michael L. Schler, Audrey Nacamuli Charling
  • Joint Venture Issues
    Craig A. Gerson, Robert J. Crnkovich, Aaron P. Nocjar
Chairperson(s)
Mark J. Silverman ~ Steptoe & Johnson LLP
Speaker(s)
Theresa A. Abell(invited) ~ Special Counsel to the Associate Chief Counsel (Corporate), Internal Revenue Service
William D. Alexander ~ Associate Chief Counsel (Corporate), Internal Revenue Service
Lawrence M. Axelrod ~ Special Counsel to the Associate Chief Counsel (Corporate), Internal Revenue Service
Audrey Nacamuli Charling ~ Senior Tax Counsel, General Electric Company
William S. Dixon ~ Managing Director, Mergers & Acquisitions, Citigroup Global Markets Inc.
Kathleen L. Ferrell ~ Davis Polk & Wardwell LLP
Gerald B. Fleming ~ Senior Technician Reviewer (Corporate, Branch 2), Internal Revenue Service
Jonathan I. Forrest ~ Deloitte Tax LLP
Craig A. Gerson ~ Attorney Advisor, Office of Tax Legislative Counsel, U.S. Department of the Treasury
Stuart J. Goldring ~ Weil, Gotshal & Manges LLP
Stephen L. Gordon ~ Cravath, Swaine & Moore LLP
Mark R. Hoffenberg ~ KPMG LLP
Aaron P. Nocjar ~ Steptoe & Johnson LLP
Michael L. Schler ~ Cravath, Swaine & Moore LLP
Bernita L. Thigpen ~ KPMG LLP
Krishna P. Vallabhaneni ~ Attorney-Advisor (Tax Legislation); Office of Tax Policy, U.S. Department of the Treasury
Gordon E. Warnke ~ Linklaters LLP
Robert H. Wellen ~ Ivins, Phillips & Barker, Chartered
Thomas F. Wessel ~ KPMG LLP
Michael J. Wilder ~ McDermott Will & Emery LLP
Lisa M. Zarlenga(invited) ~ Tax Legislative Counsel, U.S. Department of the Treasury
Darin A. Zywan ~ KPMG LLP

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