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

 Product Details >> 

Product Details

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  • ISBN Number: 9781402415104
  • Page Count: 34660
  • Number of Volumes: 31
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  • The purchase of PLI titles may include Basic Upkeep Service, whereby
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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 Vol. 1
  Table of Contents Vol. 2
  Table of Contents Vol. 3
  Table of Contents Vol. 4
  Table of Contents Vol. 5
  Table of Contents Vol. 6
  Table of Contents Vol. 7
  Table of Contents Vol. 8
  Table of Contents Vol. 9
  Table of Contents Vol. 10
  Table of Contents Vol. 11
  Table of Contents Vol. 12
  Table of Contents Vol. 13
  Table of Contents Vol. 14
  Table of Contents Vol. 15
  Table of Contents Vol. 16
  Table of Contents Vol. 17
  Table of Contents Vol. 18
  Table of Contents Vol. 19
  Table of Contents Vol. 20
  Table of Contents Vol. 21
  Table of Contents Vol. 22
  Table of Contents Vol. 23
  Table of Contents Vol. 24
  Table of Contents Vol. 25
  Table of Contents Vol. 26
  Table of Contents Vol. 27
  Table of Contents Vol. 28
  Table of Contents Vol. 29
  Table of Contents Vol. 30
  Table of Contents 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 3: Selling the Private Company
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 18: Negotiating Merger and Acquisition Agreements Michael Katz ~ Bank of America
Lewis R. Steinberg ~ Credit Suisse Securities (USA) LLC
Glen A. Kohl ~ Amazon.com
Daniel P. Meehan ~ Cooley 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
Chapter 26: The Impact of Legal Entities on the Mechanics of Unitary Reporting
Chapter 27: Section 338
  • • : Appendix27-389
Chapter 28: Section 338(h)(10)
  • • : Appendix28-161
Chapter 29: Structuring Stock and Asset Acquisitions—Section 338 and Other Selected Issues
  • • : Appendix29-127
Chapter 30: Section 338(h)(10)
Chapter 31: Purchase Price Allocation Rules: Sections 1060, 338 and 197
Chapter 32: Intangibles 2011: Past, Present, and Future
Chapter 33: Chapter 6: Final Capitalization Regulations
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 37: Selected Tax Accounting Issues in Mergers and Acquisitions
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
  • • : 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
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 75: Avoiding Phantom Income Traps in Real Estate LLCs and Partnerships 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 Slides) 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 84: Creative Partnership Exit Strategies Stephen D. Rose ~ Munger, Tolles & Olson LLP
Chapter 85: Partnership Mixing-Bowl Issues (PowerPoint Slides) 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 93: Applying Sections 704(C) and 737 In Partnership Mergers and Divisions James B. Sowell ~ KPMG LLP
Chapter 94: Mergers & Divisions of Partnerships
Chapter 95: Transactional Planning under the Partnership Merger & Division Regulations