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Corporate Tax Practice Series
 
 Copyright: 2011-2013
 Last Updated: April 2013

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  • ISBN Number: 9781402415104
  • Page Count: 34660
  • Number of Volumes: 31
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With over 485 chapters written by more than 435 of the world’s leading tax practitioners, including former Internal Revenue Service and Department of Treasury officials, the 31-volume Corporate Tax Practice Series is your definitive resource for all things corporate tax. Beginning with a “General Overview and Strategies in Representing Sellers“ written by Series editor Louis S. Freeman, our authors will guide you through the latest in cutting-edge corporate tax strategies and issues, from Section 355 divisive strategies to the latest trends in corporate financings and refinancing. To help put these hot topics in context, the Corporate Tax Practice Series also contains important historical perspectives on tax legislation, rules, regulations and case law.

Major Topics Include:

  • Drafting and negotiating acquisition agreements
  • Contingent liabilities in taxable acquisitions
  • Partnership strategies in M&A
  • Compensation strategies including carried interests
  • Special issues presented by S Corporations
  • Tax considerations in corporate reorganizations and restructurings
  • Transferring intellectual property
  • International tax issues including cross-border mergers, international acquisitions, sovereign wealth funds,and transfer pricing
  • Taxation of financial products
  • Tax shelters, the economic substance doctrine and the anti-abuse rules
  • Consolidated return regulations and issues

Updated annually, Corporate Tax Practice Series offers analysis of key Tax Court decisions and other case law • highlighted Practice Pointers and other tips on steps to take and traps to avoid • real-world case studies and hypothetical examples clarifying important tax issues and strategies • convenient charts outlining civil and criminal tax-related penalties • and more.

  Table of Contents to Vol. 1
  Table of Contents to Vol. 2
  Table of Contents to Vol. 3
  Table of Contents to Vol. 4
  Table of Contents to Vol. 5
  Table of Contents to Vol. 6
  Table of Contents to Vol. 7
  Table of Contents to Vol. 8
  Table of Contents to Vol. 9
  Table of Contents to Vol. 10
  Table of Contents to Vol. 11
  Table of Contents to Vol. 12
  Table of Contents to Vol. 13
  Table of Contents to Vol. 14
  Table of Contents to Vol. 15
  Table of Contents to Vol. 16
  Table of Contents to Vol. 17
  Table of Contents to Vol. 18
  Table of Contents to Vol. 19
  Table of Contents to Vol. 20
  Table of Contents to Vol. 21
  Table of Contents to Vol. 22
  Table of Contents to Vol. 23
  Table of Contents to Vol. 24
  Table of Contents to Vol. 25
  Table of Contents to Vol. 26
  Table of Contents to Vol. 27
  Table of Contents to Vol. 28
  Table of Contents to Vol. 29
  Table of Contents to Vol. 30
  Table of Contents to Vol. 31
Chapter 1: General Overview and Strategies in Representing Sellers Louis S. Freeman ~ Skadden, Arps, Slate, Meagher & Flom LLP
Chapter 2: Negotiating the Stock Sale of a Business: Corporate and Drafting Aspects Peter L. Faber ~ McDermott Will & Emery LLP
Chapter 4: Structuring the Deal—Taxable, Tax-Free or a Little of Both? Michael Hirschfeld ~ Dechert LLP
Chapter 5: Drafting and Negotiating the Tax Provisions of the Acquisition Agreement
Chapter 6: SFAS No. 142 Makes its Debut
Chapter 7: FASB Proposal: FASB Proposes an Overhaul of How We Account for Business Combinations
Chapter 8: FASB Discloses Proposal to Change the Accounting for Business Combinations That Feature Contingent Consideration
Chapter 9: FASB Decisions Continue to Erode Goodwill
Chapter 10: FASB’s Proposal for SPEs
Chapter 11: SFAS No. 142 Disclosures are Revealing
Chapter 12: A CEO’s and CFO’s Guide to the Effect of Taxes on Deal Terms and the Acquisition Agreement Julie Divola ~ Pillsbury Winthrop Shaw Pittman LLP
Glen A. Kohl ~ Amazon.com
Chapter 13: The Tax Lawyer’s Perspective on Acquisition Agreements Richard L. Reinhold ~ Willkie Farr & Gallagher LLP
Chapter 14: The Least Fun Part of the Job, or, A Tax Lawyer’s Guide to Acquisition Agreements
Chapter 15: Negotiating Tax Provisions in Merger and Acquisition Agreements John J. Clair ~ Latham & Watkins LLP
Lewis R. Steinberg ~ Credit Suisse Securities (USA) LLC
Christopher M. Leich ~ Ropes & Gray LLP
Gary B. Mandel ~ Simpson Thacher & Bartlett LLP
Chapter 16: Tax and Tax-Related Provisions of U.S. Stock Purchase Agreements William G. Cavanagh ~ Chadbourne & Parke LLP
Erez Tucner ~ Chadbourne & Parke LLP
Chapter 17: The Tax Due Diligence Process and Negotiating and Drafting Tax Provisions in Acquisition Agreements James M. Lynch ~ Winston & Strawn LLP
Chapter 19: Due Diligence: State and Local Tax Aspects Peter L. Faber ~ McDermott Will & Emery LLP
Chapter 20: Overview of State and Local Taxation Ethan D. Millar ~ Alston & Bird LLP
Chapter 21: Mergers and Acquisitions from A to Z: Overview of State and Local Tax Considerations
Chapter 22: State and Local Tax Aspects of Corporate Acquisitions Michael T. Petrik ~ Alston & Bird LLP
Ethan D. Millar ~ Alston & Bird LLP
Chapter 23: Impact of Sales and Use Taxes on Corporate Transactions Peter L. Faber ~ McDermott Will & Emery LLP
Chapter 24: State and Local Income and Franchise Tax Aspects of Corporate Acquisitions Peter L. Faber ~ McDermott Will & Emery LLP
Chapter 25: State Tax and Unclaimed Property Issues Arising in Acquisitions, Dispositions and Reorganizations of Businesses John E. Gaggini ~ McDermott Will & Emery LLP
Chapter 26: The Impact of Legal Entities on the Mechanics of Unitary Reporting Giles Sutton ~ Grant Thornton LLP
Chapter 27: Section 338 Mark J. Silverman ~ Steptoe & Johnson LLP
  • • : Appendix27-389
Chapter 28: Section 338(h)(10) Mark J. Silverman ~ Steptoe & Johnson LLP
  • • : Appendix28-161
Chapter 29: Structuring Stock and Asset Acquisitions—Section 338 and Other Selected Issues Kevin M. Keyes ~ Fried, Frank, Harris, Shriver & Jacobson LLP
  • • : Appendix29-127
Chapter 30: Section 338(h)(10)
Chapter 31: Purchase Price Allocation Rules: Sections 1060, 338 and 197 Mark J. Silverman ~ Steptoe & Johnson LLP
Chapter 32: Intangibles 2011: Past, Present, and Future Joel Scharfstein ~ Fried, Frank, Harris, Shriver & Jacobson LLP
Chapter 34: Capitalization of Amounts Paid to Acquire or Create Intangibles and to Facilitate Certain Capital Transactions Jody J. Brewster ~ Skadden, Arps, Slate, Meagher & Flom LLP
Chapter 35: Emerging Post-INDOPCO Issues: Rationale and Strategies Andrew R. Roberson ~ Latham & Watkins LLP
Lisa G. Watts ~ Latham & Watkins LLP
Chapter 36: The Final INDOPCO Regulations: An Outline of Their Application in the M&A Context Laurence M. Bambino ~ Shearman & Sterling LLP
Chapter 38: Tax Accounting Issues in Mergers and Acquisitions
Chapter 39: Tax Treatment of Reorganization Costs Mark J. Silverman ~ Steptoe & Johnson LLP
Chapter 40: Recent Developments in Tax Accounting
Chapter 41: The Treatment of Contingent Consideration in Taxable Acquisitions Kevin M. Keyes ~ Fried, Frank, Harris, Shriver & Jacobson LLP
Chapter 42: The Tax Treatment of Earnouts in Business Acquisitions Kimberly S. Blanchard ~ Weil, Gotshal & Manges LLP
Chapter 43: Traps and Opportunities Involving Contingent Purchase Price Acquisitions: Why Does Something So Simple Have to Be So Complicated? David S. Raab ~ Latham & Watkins LLP
Chapter 43A: Taxation of Earn-Outs in Public Company Acquisitions: New CVRs Raise Unsettled Tax Issues
Chapter 44: Contingent Consideration and Contingent Liabilities in Acquisitions Robert H. Wellen ~ Ivins, Phillips & Barker
  • • : Outline References44-101
Chapter 45: Contingent Liabilities in Taxable Asset Acquisitions
Chapter 46: The Treatment of Contingent Liabilities in Taxable Acquisitions Kevin M. Keyes ~ Fried, Frank, Harris, Shriver & Jacobson LLP
Chapter 47: The Partnership Union: Opportunities for Joint Ventures and Divestitures Louis S. Freeman ~ Skadden, Arps, Slate, Meagher & Flom LLP
Dean S. Shulman ~ Skadden, Arps, Slate, Meagher & Flom LLP
Victor Hollender ~ Skadden, Arps, Slate, Meagher & Flom LLP
Chapter 48: Opening Pandora’s Box: Who Is (or Should Be) a Partner? Eric B. Sloan ~ Deloitte Tax LLP
Chapter 49: Tax Aspects of the Initial Partnership or LLC Negotiation Leslie H. Loffman ~
Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 50: Several Comments on Drafting Partnership and LLC Agreements
Chapter 51: A Layman’s Guide to LLC Incentive Compensation
Chapter 52: Section 83(b), Section 409A, Section 457A and Subchapter K
Chapter 53: Rev. Proc. 2001-43, Section 83(b), and Unvested Profits Interests—The Final Facet of Diamond? Sheldon I. Banoff ~ Katten Muchin Rosenman LLP
Eric B. Sloan ~ Deloitte Tax LLP
Chapter 54: Proposed Regulations on Partnership Equity for Services Create Problems and Opportunities Blake D. Rubin ~ McDermott Will & Emery LLP
Chapter 55: Proposed Partnership Equity Compensation Regulations: “Little or No Chance” of Satisfying Everyone Eric B. Sloan ~ Deloitte Tax LLP
Chapter 56: Partners and the SECA Tax James B. Sowell ~ KPMG LLP
Chapter 57: Partners As Employees: A Proposal for Analyzing Partner Compensation James B. Sowell ~ KPMG LLP
Chapter 58: Taxing Partnership Profits Interests As Compensation Income Michael L. Schler ~ Cravath, Swaine & Moore LLP
Chapter 59: New York State Bar Association Tax Section Report on Proposed Carried Interest and Fee Deferral Legislation
Chapter 60: Employee Benefits Considerations in Joint Ventures Susan P. Serota ~ Pillsbury Winthrop Shaw Pittman LLP
Peter J. Hunt ~ Pillsbury Winthrop Shaw Pittman LLP
Chapter 61: The “Check-the-Box” Regulations: Elective Entity Classification under Section 7701
Chapter 61A: Defining “Partnership” for Federal Tax Purposes: Reconciling Culbertson §704(e)(1), & Check-the-Box
Chapter 62: Disregarded Entities in Corporate Transactions Philip B. Wright ~ Bryan Cave LLP
Daniel C. White ~ Bryan Cave LLP
Chapter 63: Use of Limited Liability Companies in Corporate Transactions Mark J. Silverman ~ Steptoe & Johnson LLP
Chapter 64: A Disregarded Entity Must be Taken Into Account
Chapter 65: [Reserved]
Chapter 66: Final Partnership Anti-Abuse Regulations—Key Issues and Examples
Chapter 67: Section 197 and Partnership Transactions Mark J. Silverman ~ Steptoe & Johnson LLP
Aaron P. Nocjar ~ Steptoe & Johnson LLP
Chapter 68: Final Section 197 Regulations: Application to Partnership Transactions Barksdale Hortenstine ~ Ernst & Young LLP
Gregory J. Marich ~ Ernst & Young LLP
Chapter 69: Managing Liability Allocations in Partnerships and Limited Liability Companies Blake D. Rubin ~ McDermott Will & Emery LLP
Chapter 70: Final Regulations on the Treatment of Disregarded Entities for Purposes of Characterizing and Allocating Liabilities under Code Sec. 752: Questions and Complexities Continue Blake D. Rubin ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
Chapter 71: 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 Blake D. Rubin ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
Chapter 72: Sixth Circuit Vacates Controversial Hubert Case Dealing with Partner’s At-Risk Amount Blake D. Rubin ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
Chapter 73: Selected Tax Allocation Problems for Partnerships and LLCs Leslie H. Loffman ~
Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 74: Selected Operating Agreement Tax Allocation Provisions for Limited Liability Companies Leslie H. Loffman ~
Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 76: An Analysis of the Rules Governing Partnership Allocations with Respect to Contributed Properties: The Final Regulations under Section 704(c) Barksdale Hortenstine ~ Ernst & Young LLP
Gregory J. Marich ~ Ernst & Young LLP
Chapter 77: Section 704(c) Allocations: Choices and Consequences Barksdale Hortenstine ~ Ernst & Young LLP
Gregory J. Marich ~ Ernst & Young LLP
Chapter 78: Select Section 704(c) Issues with Respect ro Partnership Revaluations (PowerPoint) Barksdale Hortenstine ~ Ernst & Young LLP
Chapter 79: An Analysis of the Rules Governing Disguised Sales to Partnerships: Section 707(a)(2)(b) Barksdale Hortenstine ~ Ernst & Young LLP
Gregory J. Marich ~ Ernst & Young LLP
Chapter 80: Partnership Disguised Sale Rules Mark J. Silverman ~ Steptoe & Johnson LLP
Aaron P. Nocjar ~ Steptoe & Johnson LLP
Chapter 81: New Proposed Regulations on Disguised Sales of Partnership Interests Blake D. Rubin ~ McDermott Will & Emery LLP
Chapter 82: Partnership Disguised Sales of Property: G-I Holdings Misses the Mark Blake D. Rubin ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
Chapter 82A: Tax Court Goes Overboard in Canal Blake D. Rubin ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
Chapter 83: Final Regulations under Sections 704(c)(1)(B), 737, and 731(c) Barksdale Hortenstine ~ Ernst & Young LLP
Gregory J. Marich ~ Ernst & Young LLP
Chapter 85: Partnership Mixing-Bowl Issues (PowerPoint) Mark J. Silverman ~ Steptoe & Johnson LLP
Aaron P. Nocjar ~ Steptoe & Johnson LLP
Chapter 86: Implementing the 2004 AJCA Changes to Section 704(c)(1)(c), 734(b) and 743(b)
Chapter 87: Deceptive Simplicity: Continuing and Current Issues with Guaranteed Payments Eric B. Sloan ~ Deloitte Tax LLP
Matthew Sullivan ~ Deloitte Tax LLP
Chapter 88: Operational Issues of Section 751(B)—Current and Future
Chapter 89: Partnership Tax Strategies and Pitfalls Using (and Avoiding the Use of) the Section 754 Election Jeffrey Helm ~ Ernst & Young LLP
Stuart L. Rosow ~ Proskauer
Dean S. Shulman ~ Skadden, Arps, Slate, Meagher & Flom LLP
Chapter 90: Creative Transactional Planning Using the Partnership Merger and Division Regulations Blake D. Rubin ~ McDermott Will & Emery LLP
Chapter 91: Partnership Mergers and Divisions: A User’s Guide Eric B. Sloan ~ Deloitte Tax LLP
Chapter 92: Partnership Mergers: The Saga Continues James B. Sowell ~ KPMG LLP
Chapter 94: Mergers & Divisions of Partnerships
Chapter 95: Transactional Planning under the Partnership Merger & Division Regulations
Chapter 96: M&A Transactions Involving Partnerships and LLCs, Including Conversions, Mergers and Divisions
Chapter 97: Partnerships in the Public Space Eric B. Sloan ~ Deloitte Tax LLP
Chapter 98: Partnership Bankruptcy Tax Issues
Chapter 99: New Legislation Tightens Partnership Tax Rules Blake D. Rubin ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
Chapter 100: Recent Developments in Partnership Taxation Blake D. Rubin ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
Chapter 100A: Recent Developments in Partnership and Real Estate Taxation Blake D. Rubin ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
Chapter 100B: But How Is That Rule Applied in a Tiered Partnership Structure? Barksdale Penick ~ Ernst & Young LLP
Jennifer Alexander ~ Deloitte Tax LLP
John Rooney ~ KPMG LLP
Chapter 101: Creditors Beware: Proposed Partnership Debt-for-Equity Regulations Deny Your Tax Loss Blake D. Rubin ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
Chapter 102: Through the Looking Glass: Seeing Corporate Problems As Partnership Opportunities Eric B. Sloan ~ Deloitte Tax LLP
Chapter 103: [Reserved]
Chapter 104: Entity Identity: The Taxation of Quasi-Separate Enterprises Stephen B. Land ~ Linklaters LLP
Chapter 105: Tax Classification of Segregated Portfolio Companies James M. Peaslee ~ Cleary Gottlieb Steen & Hamilton LLP
Jorge G. Tenreiro ~ Cleary Gottlieb Steen & Hamilton LLP
Chapter 105A: Ownership, Series, and Cells Jasper L. Cummings ~ Alston & Bird LLP
Chapter 106: The Elective Large Partnership Rules
Chapter 107: Select Transactional Issues in State Partnership Taxation
Chapter 108: State Tax Issues Arising from the Use of Pass-Through Entities to Structure Transactions John E. Gaggini ~ McDermott Will & Emery LLP
Theodore R. Bots ~ Baker & McKenzie LLP
John A. Biek ~ Neal, Gerber & Eisenberg LLP
Chapter 109: Delaware Statutory Trusts and 1031: A Marriage Made in Heaven or Just a Pipe Dream? Richard M. Lipton ~ Baker & McKenzie LLP
Daniel F. Cullen ~ Bryan Cave LLP
Chapter 110: Privatizing Our Infrastructure: Taxing the Toll or Tolling the Tax Victor Hollender ~ Skadden, Arps, Slate, Meagher & Flom LLP
Chapter 111: Investments by Tax-Exempt Organizations in Pass-Through Entities
Chapter 112: The Application of the Unrelated Business Tax to Securities and Other Investments by Tax-Exempt Organizations
Chapter 113: Taxation of United States Tax-Exempt Entities’ Offshore Hedge Fund Investments: Application of the Section 514 Debt-Financed Rules to Leveraged Hedge Funds and Derivatives and the Case for Equalization
Chapter 114: Joint Ventures with REITs and Tax-Exempt Entities Leslie H. Loffman ~
Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 115: [Reserved]
Chapter 116: A Guide to Election Year Activities of Section 501(c)(3) Organizations
Chapter 117: The S Corporation Rules and the Use of S Corporations As Acquisition Vehicles Mark J. Silverman ~ Steptoe & Johnson LLP
Aaron P. Nocjar ~ Steptoe & Johnson LLP
  • : Appendix117-219
Chapter 118: Special Issues Presented by Acquisitions and Dispositions of S Corporations Eric M. Elfman ~ Ropes & Gray LLP
Chapter 120: Using the Qualified Subchapter S Subsidiary in Acquisitions, Dispositions, and Corporate Structures Kevin D. Anderson ~ BDO Seidman, LLP
Chapter 121: Legal Standards for Adoption of Executive Compensation Programs and Contracts Frank P. VanderPloeg ~ SNR Denton US LLP
Chapter 122: Revisiting Golden Parachutes Donald E. Rocap ~ Kirkland & Ellis LLP
Martin D. Ginsburg ~ Georgetown University Law Center
Jack S. Levin ~ Kirkland & Ellis LLP
Chapter 123: Tax-free Organizations and Restricted Stock Roger M. Ritt ~ Wilmer Cutler Pickering Hale & Dorr LLP
Dennis B. Drapkin ~ Jones Day
Chapter 124: Restricted Stock Notes David W. Mayo ~ Paul, Weiss, Rifkind, Wharton & Garrison LLP
Chapter 125: Chapter 3: Substantial Risk of Forfeiture David E. Kahen ~ Roberts & Holland LLP
Regina Olshan ~ Skadden, Arps, Slate, Meagher & Flom LLP
Chapter 126: Taxation of Service-Connected Property Transfers under Code Section 83
Chapter 127: Consideration or Compensation? Reflections on Rev. Rul. 2007-49 James T. Chudy ~ Pillsbury Winthrop Shaw Pittman LLP
Chapter 128: Qualified Plans
  • : Appendix128-67
Chapter 129: New Techniques, Special Features and Enhanced Incentives in Utilizing ESOPs Susan P. Serota ~ Pillsbury Winthrop Shaw Pittman LLP
Chapter 130: Federal Tax Aspects of Mergers, Acquisitions, Buyouts, Management Compensation, Workouts, and Takeovers (PowerPoint) Donald E. Rocap ~ Kirkland & Ellis LLP
Jack S. Levin ~ Kirkland & Ellis LLP
Chapter 131: Structuring Corporate Acquisitions—Tax Aspects
Chapter 132: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales
Chapter 133: Tax-Free and Partially Tax-Free Acquisitive Reorganizations—Selected Topics Stephen S. Bowen ~ Latham & Watkins LLP
Chapter 134: Current Developments in Tax-Free Corporate Reorganizations Mark J. Silverman ~ Steptoe & Johnson LLP
Chapter 135: Current Developments In Tax-Free and Taxable Acquisitions and Separations Mark J. Silverman ~ Steptoe & Johnson LLP
Chapter 136: Corporate Mergers, Acquisitions, and Reorganizations James M. Lynch ~ Winston & Strawn LLP
Thomas P. Fitzgerald ~ Winston & Strawn LLP
Chapter 137: An Overview of Certain U.S. Federal Income Tax Considerations Regarding Taxable and Tax-Free Corporate Acquisition Structures
Chapter 139: [Reserved]
Chapter 140: New York State Bar Association Tax Section Report on Selected Issues in Triangular Reorganizations
Chapter 141: Rebooting Section 356: Part 1—The Statute; Part 2—The Regulations Michael L. Schler ~ Cravath, Swaine & Moore LLP
Chapter 142: Corporate E&P and Section 356
Chapter 143: Whither Business Purpose? Stephen S. Bowen ~ Latham & Watkins LLP
Chapter 144: Continuity of Interest and Continuity of Business Enterprise Regulations Mark J. Silverman ~ Steptoe & Johnson LLP
Chapter 145: The Pre-Reorganization Continuity of Interest Regulations Mark J. Silverman ~ Steptoe & Johnson LLP
Chapter 147: The Evolution of the Continuity of Interest Test, General Utilities Repeal, and the Taxation of Corporate Acquisitions Michael L. Schultz ~ Bingham McCutchen LLP
Chapter 148: [Reserved]
Chapter 149: [Reserved]
Chapter 150: New York State Bar Association Tax Section Letter Response: Formal Guidance for Stock Buybacks and “North South” Transactions
Chapter 151: Selected Tax Considerations in Corporate Restructurings Thomas W. Giegerich ~ McDermott Will & Emery LLP
Chapter 152: Underwater Assets and Insolvent Corporations: Reflections on Treasury’s Recently Proposed Regulations and Related Matters Gary Vogel ~ Ernst & Young LLP
Kenneth L. Hooker ~ Ernst & Young LLP
Chapter 153: Assessing the Value of the Proposed “No Net Value” Regulations Mark J. Silverman ~ Steptoe & Johnson LLP
Gregory N. Kidder ~ Steptoe & Johnson LLP
Chapter 155: The Direction of a Merger—Federal Income Tax Consequences Bernita L. Thigpen ~ KPMG LLP
Brenda L. Zent ~ KPMG LLP
Chapter 156: Tax-free Reorganizations Among Related Corporations
Chapter 157: The “Downstream Merger” into Less Than 80% Controlled Subsidiaries: Fact or Fiction
Chapter 158: Triple Taxation Deborah L. Paul ~ Wachtell, Lipton, Rosen & Katz
Chapter 159: Seagate’s Potential Other Options, and Other Thoughts on Strategic “Tax-Advantaged” Transactions Richard J. Solway ~ Ernst & Young LLP
Chapter 160A: The Collapse of Meaning in Corporate Tax Law Charles I. Kingson ~ New York University School of Law
Chapter 160B: New York State Bar Association Tax Section Report on Characterizing “Overlap” Transactions under Subchapter C
Chapter 161: Acquisitive D Reorganizations Philip B. Wright ~ Bryan Cave LLP
Chapter 162: The Elusive D Reorganization and Other Related Party Transactions
Chapter 163: The Future of Acquisitive D Reorganizations Michael L. Schultz ~ Bingham McCutchen LLP
Chapter 163A: Triple-Drop-and-Check Transactions: Reflections on the Interaction of the All Boot “D” Reorganization Regulations with Revenue Ruling 78-130
Chapter 164: Treasury Regulations Help Group Restructurings
Chapter 165: Recent Developments in the Step Transaction Doctrine Mark J. Silverman ~ Steptoe & Johnson LLP
Chapter 166: Multiple Step Acquisitions: Dancing the Tax-Free Tango
Chapter 167: Dethroning King Enterprises Kristina Maynard ~ Honigman Miller Schwartz & Cohn LLP
Chapter 168: New York State Bar Association Report on Proposed Regulations Implementing Section 336(e)
Chapter 169: A Survey of the Long Awaited 336(e) Regulations; Work Still Needs to Be Done Gary B. Mandel ~ Simpson Thacher & Bartlett LLP
Chapter 170: Code Sec. 336(e): The Forgotten Election
Chapter 170A: E&P Allocation and Reorganizations?
Chapter 171: Developments, Theories and Themes in Stock Basis Gordon E. Warnke ~ Dewey & LeBoeuf LLP
Chapter 172: Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Stock or Securities (PowerPoint)
Chapter 173: [Reserved]
Chapter 174: Tax Planning with Non-compensatory Options
Chapter 175: Tax Treatment of Cashless Warrant Exercises
Chapter 176: Exchanges of Warrants in Reorganizations
Chapter 177: New York State Bar Association Tax Section Letter Response: Request for Formal Guidance on the Tax Consequences of Warrant Exercises
Chapter 178: Dealing with Contingent Stock and Contingent-Liabilities in Tax-Free Transactions Kevin M. Keyes ~ Fried, Frank, Harris, Shriver & Jacobson LLP
Chapter 179: Special Considerations in the Mergers and Acquisitions of Regulated Investment Companies Wayne R. Strasbaugh ~ Ballard Spahr LLP
Chapter 180: Application of the COBE and Substantially All Requirements to Tax-free Reorganizations of RICs: The IRS Issues New Private Letter Rulings
Chapter 181: REIT Mergers & Acquisitions—Tax Consequences
Chapter 182: Taxation of Real Estate Investment Trusts and Shareholders
Chapter 183: Taking REITs Private: Selected Tax Issues Scott L. Semer ~ Davies Ward Phillips & Vineberg LLP
Chapter 184: [Reserved]
Chapter 185: Insurance Premium Deductibility
Chapter 186: Recent Developments Affecting Investors in Life Insurance Michelle M. Jewett ~ Morrison & Foerster LLP
Chapter 187: Providing Certainty on Death and Taxes: IRS Issues Initial Guidance for Sellers and Purchasers of Life Insurance Policies
Chapter 188: Organizing the Corporate Venture Jeffrey T. Sheffield ~ Kirkland & Ellis LLP
Chapter 189: Tax Planning for Section 351 Transactions
Chapter 190: Intellectual Property As Transferable Property for Purposes of Section 351 Katherine M. Bristor ~ Skadden, Arps, Slate, Meagher & Flom LLP
Elizabeth L. McGinley ~ Bracewell & Giuliani LLP
Chapter 191: Transferring Intellectual Property Danni Dunn ~ Ernst & Young LLP
Chapter 193: [Reserved]
Chapter 194: Whose Liability Is It Anyway: Recent Amendments to Section 357
Chapter 195: Determining the Character of Section 357(c) Gain Fred B. Brown ~ University of Baltimore School of Law
Chapter 196: Assumptions of “Liabilities” in Taxable and Non-Taxable Transactions
Chapter 197: Liability Assumptions—Section 357(d)
Chapter 198: Investment Company Limitations for Corporations and Partnerships Byron L. Shoji ~ Ernst & Young LLP
Chapter 199: Exchange Funds: What Is Diversification?
Chapter 200: Transfers to Investment Companies: Complexity in a Conundrum Monte A. Jackel ~ PwC
James B. Sowell ~ KPMG LLP
Chapter 201: Corporate Distributions under Section 355 Joseph M. Pari ~ Dewey & LeBoeuf LLP
Thomas F. Wessel ~ KPMG LLP
Chapter 202: Section 355: Divisive Strategies Discussion Problems (PowerPoint) Joseph M. Pari ~ Dewey & LeBoeuf LLP
Thomas F. Wessel ~ KPMG LLP
Robert H. Wellen ~ Ivins, Phillips & Barker, Chartered
Chapter 203: Corporate Divisions under Section 355 Mark J. Silverman ~ Steptoe & Johnson LLP
Chapter 204: Tax Free Spin Offs under Section 355 James M. Lynch ~ Winston & Strawn LLP
Chapter 205: The Section 355 Edifice Spin-Offs: Past, Present and Future Peter C. Canellos ~ Wachtell, Lipton, Rosen & Katz
Chapter 206: Section 355: Tax-Free Spinoffs, Split-Offs, Split-Ups—Uses and Requirements Louis S. Freeman ~ Skadden, Arps, Slate, Meagher & Flom LLP
Chapter 207: THE Gregory Rules of Section 355 Business Purpose Active Trade or Business Device (with Additional Thoughts on Control, Continuity, and Other Section 355 Miscellany) Wayne T. Murray ~ Deloitte Tax LLP
Chapter 208: Hot Stock
Chapter 209: The Business Purpose Requirement of Section 355 Herbert N. Beller ~ Sutherland
Chapter 210: The Evolving Business Purpose Requirement for Spin-off Transactions Monica M. Coakley ~ KPMG LLP
Chapter 211: Cash-Rich Split-Offs Thomas W. Avent ~ KPMG LLP
Chapter 212: Allocation of E&P in a Spin-Off by a Consolidated Group: New Developments Answer Some Questions but Leave Many Unanswered Bryan P. Collins ~ Deloitte Tax LLP
Darin A. Zywan ~ KPMG LLP
Chapter 213: The Section 355(d) Regulations: Narrowing the Scope of an Overly Broad Statute Mark J. Silverman ~ Steptoe & Johnson LLP
Chapter 214: Final Regulations under Section 1.355-6
Chapter 215: After the Spin: Preserving Tax-Free Treatment under Section 355 Herbert N. Beller ~ Sutherland
Lori E. Harwell ~
Chapter 216: “Spin-Offs”: The Anti-Morris Trust and Intragroup Spin Provisions Mark J. Silverman ~ Steptoe & Johnson LLP
Chapter 217: The Fourth Time’s a Charm—Temporary Section 355(e) Regulations Provide Helpful Guidance to Taxpayers Mark J. Silverman ~ Steptoe & Johnson LLP
Chapter 218: Final Section 355(e) Plan Regulations—The Final Chapter in the Saga Mark J. Silverman ~ Steptoe & Johnson LLP
Chapter 219: Who Precedes and Who Succeeds: Proposed Section 355(e)(4)(D) Regulations
Chapter 220: New York State Bar Association Tax Section: Report on Distributions in Connection with Acquisitions
Chapter 221: The Tax Consequences of Certain Major Corporate Distributions James M. Lynch ~ Winston & Strawn LLP
Chapter 222: Corporate Earnings and Profits: Selected Issues David S. Raab ~ Latham & Watkins LLP
Chapter 223: Federal Income Tax Considerations in Going Private Transactions Joy S. MacIntyre ~ Morrison & Foerster LLP
Thomas A. Humphreys ~ Morrison & Foerster LLP
Chapter 224: Leveraged Recapitalizations—Tax and Accounting Strategies
Chapter 225: Selected Defense Techniques, Including Leveraged Restructurings Matthew A. Rosen ~ Skadden, Arps, Slate, Meagher & Flom LLP
Chapter 226: Selected Issues Involving Preferred Stock, Section 305 and Recapitalizations David Gerson ~ Wilson Sonsini Goodrich & Rosati
Danni Dunn ~ Ernst & Young LLP
Glen A. Kohl ~ Amazon.com
Chapter 227: The Revised Section 305 Regulations: Past, Present and Future Edward J. Buchholz ~ Thompson Coburn LLP
Chapter 228: Convertible Preferred Stock Investments by Private Funds: A Practical Guide to Tax Structuring Peter A. Furci ~ Debevoise & Plimpton LLP
David H. Schnabel ~ Debevoise & Plimpton LLP
Chapter 229: Understanding Venture Capital Structure: A Tax Explanation for Convertible Preferred Stock Ronald J. Gilson ~ Stanford University School of Law
David M. Schizer ~ Columbia University School of Law
Chapter 230: Tax Considerations for Venture Capital and Technology-Related Start-Ups