Treatise

Download:

Table of Contents
View a Sample Chapter


Index

Partnership Tax Practice Series

Last Updated: November 2012

Product Details >>

Product Details

ISBN Number: 9781402414268
Page Count: 17119
Number of Volumes: 16
The purchase of PLI titles may include Basic Upkeep Service, whereby
supplements, replacement pages and new editions may be shipped
to you immediately upon publication for a 30-day examination. This
service is cancelable at any time.

Overview
Table of Contents
LAST UPDATE INFO
TABLE OF AUTHORITIES

The 16-volume Partnership Tax Practice Series includes more than 320 articles written by over 290 prominent partnership tax practitioners and delivers a sound analysis of cutting-edge transactional tax-related issues and innovative solutions for highly effective tax planning results. Laying a foundation with guidance on drafting and negotiating partnership and LLC agreements, the Partnership Tax Practice Series then moves on to tackle more complex issues including recent decisions involving disguised sales of property between partner and partnership, and proposed regulations governing the use of Series LLCs. To provide a historical framework for today’s partnership tax practice, the Partnership Tax Practice Series also includes retrospectives on significant developments in partnership taxation, case studies and interesting partnership transactions of the past decade.

Major Topics Include:

Tax issues raised by partnership options
Allocation of partnership liabilities
Partnership exit strategies
Partnership mergers and divisions, including the anti-mixing bowl rules
“Check-the-box” planning
Taxation and use of real estate investment trusts (REITs)
Like-kind exchanges
Taxation of private equity and hedge funds
Publicly traded partnerships
COD income deferral guidance
The impact of the codification of economic substance
International partnership and joint venture issues

Updated annually, Partnership 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
Chapter 1:	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 Brian D. Krause ~ Skadden, Arps, Slate, Meagher & Flom LLP
Chapter 2:	Partnership Joint Ventures of Operating Business	William R. Welke ~ Kirkland & Ellis LLP Donald E. Rocap ~ Kirkland & Ellis LLP Gregory W. Gallagher ~ Kirkland & Ellis LLP
Chapter 3:	Final Section 197 Regulations: Application to Partnership Transactions	Barksdale Hortenstine ~ Ernst & Young LLP Gregory J. Marich ~ Ernst & Young LLP Gary R. Huffman ~ Bingham McCutchen LLP
Chapter 4:	Section 197 and Partnership Transactions	Mark J. Silverman ~ Steptoe & Johnson LLP Aaron P. Nocjar ~ Steptoe & Johnson LLP
Chapter 5:	Eighteen Years of Anti-Churning: It’s Time to Make Butter	Romina Weiss ~ Gibson, Dunn & Crutcher LLP
Chapter 6:	[Reserved]
Chapter 7:	[Reserved]
Chapter 8:	Musings on Partnership Contributions	Robert J. Crnkovich ~ Ernst & Young LLP Monte A. Jackel ~ PwC
Chapter 9:	[Reserved]
Chapter 10:	Tax Aspects of the Initial Partnership or LLC Negotiation	Leslie H. Loffman ~ Attorney at Law Sanford C. Presant ~ Greenberg Traurig LLP
Chapter 11:	[Reserved]
Chapter 11A:	Partnership and LLC Agreements—Learning to Read and Write Again	Brian J. O’Connor ~ Venable LLP Steven R. Schneider ~ Goulston & Storrs, P.C.
Chapter 12:	Significant Developments in Partnership Taxation 2003-2004	Blake D. Rubin ~ McDermott Will & Emery LLP Jon G. Finkelstein ~ McDermott Will & Emery LLP Josh Scala ~
Chapter 13:	Significant Developments in Partnership Taxation 2004-2005	Blake D. Rubin ~ McDermott Will & Emery LLP Ossie Borosh ~ KPMG LLP Jon G. Finkelstein ~ McDermott Will & Emery LLP
Chapter 14:	Significant Developments in Partnership Taxation 2006-2007	Blake D. Rubin ~ McDermott Will & Emery LLP Jon G. Finkelstein ~ McDermott Will & Emery LLP Steven J. Kolias ~ Dechert LLP
Chapter 15:	Significant Developments in Partnership Taxation 2007-2008	Blake D. Rubin ~ McDermott Will & Emery LLP Jon G. Finkelstein ~ McDermott Will & Emery LLP
Chapter 16:	Significant Developments in Partnership Taxation 2008-2009	Blake D. Rubin ~ McDermott Will & Emery LLP Jon G. Finkelstein ~ McDermott Will & Emery LLP
Chapter 16A:	Recent Developments in Partnership and Real Estate Taxation	Blake D. Rubin ~ McDermott Will & Emery LLP Jon G. Finkelstein ~ McDermott Will & Emery LLP
Chapter 16B:	Developments in Partnership and Real Estate Taxation in 2011	Blake D. Rubin ~ McDermott Will & Emery LLP Jon G. Finkelstein ~ McDermott Will & Emery LLP
Chapter 16C:	Developments in Partnership and Real Estate Taxation in 2010	Blake D. Rubin ~ McDermott Will & Emery LLP Jon G. Finkelstein ~ McDermott Will & Emery LLP
Chapter 17:	Getting Down to Business: Partnerships and Miscellaneous Itemized Deductions	David W. Mayo ~ Paul, Weiss, Rifkind, Wharton & Garrison LLP
Chapter 18:	Selected Partnership Case Studies	Michael G. Frankel ~ Ernst & Young LLP
Chapter 19:	Selected Partnership Case Studies (PowerPoint Slides)	Michael G. Frankel ~ Ernst & Young LLP
Chapter 20:	Interesting Partnership Transactions of 2005	Linda E. Carlisle ~ White & Case LLP
Chapter 21:	[Reserved]
Chapter 22:	Interesting Partnership Transactions of 2007	Linda E. Carlisle ~ White & Case LLP James Sowell ~ KPMG Tax LLP Deborah A. Harrington ~ Deloitte Tax LLP
Chapter 23:	Interesting Partnership Transactions of 2008	Linda E. Carlisle ~ White & Case LLP James Sowell ~ KPMG Tax LLP
Chapter 24:	Interesting Partnership Transactions of 2009	Philip B. Wright ~ Bryan Cave LLP Linda E. Carlisle ~ White & Case LLP Paul D. Carman ~ Chapman & Cutler LLP
Chapter 24A:	Interesting Partnership Transactions of 2010 (PowerPoint Slides)	Philip B. Wright ~ Bryan Cave LLP Linda E. Carlisle ~ White & Case LLP R. David Wheat ~ Thompson & Knight LLP
Chapter 25:	Opening Pandora’s Box: Who Is (or Should Be) a Partner?	Eric B. Sloan ~ Deloitte Tax LLP
Chapter 27:	When Is a Partner Not a Partner?	Richard M. Lipton ~ Baker & McKenzie LLP Steven R. Dixon ~ Miller & Chevalier LLP
Chapter 28:	The Uncertain Certainty of Being a Partner: Classification As a Partner for Tax Purposes	Paul Carman ~ Chapman & Cutler LLP Colleen Kushner ~ Chapman & Cutler LLP
Chapter 29:	[Reserved]
Chapter 30:	A Catalogue of Legal Authority Addressing the Federal Definition of Tax Partnership	Bradley T. Borden ~ Brooklyn Law School
Chapter 31:	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 32:	Compensating the Service Partner with Partnership Equity: Code §83 and Other Issues	William R. Welke ~ Kirkland & Ellis LLP Olga A. Loy ~ Jones Day LLP
Chapter 33:	Partnership Interests for Services	Alan J. Tarr ~ Loeb & Loeb LLP
Chapter 34:	A Layman’s Guide to LLC Incentive Compensation	Linda Z. Swartz ~ Cadwalader LLP
Chapter 35:	Proposed Regulations on Partnership Interests Issued for Services: Practical Problems and Opportunities	Blake D. Rubin ~ McDermott Will & Emery LLP
Chapter 36:	Prop. Regs. on Partnership Equity for Services: The Collision of Section 83 and Subchapter K	Sheldon I. Banoff ~ Katten Muchin Rosenman LLP Paul Carman ~ Chapman & Cutler LLP John R. Maxfield ~ Holland & Hart LLP
Chapter 37:	Proposed Partnership Equity Compensation Regulations: “Little or No Chance” of Satisfying Everyone	Eric B. Sloan ~ Deloitte Tax LLP
Chapter 38:	Proposed Regulations on Partnership Equity for Services: Illustrative Examples	Bahar A. Schippel ~ Snell & Wilmer LLP
Chapter 39:	First IRS Ruling on Unvested Partnership Profits Interests: No Income Recognized but Questions Remain	Sheldon I. Banoff ~ Katten Muchin Rosenman LLP
Chapter 40:	Cover Letter Dated January 23, 2004 from Andrew N. Berg to the Honorable Pamela F. Olson and the Honorable Mark W. Everson Enclosing New York State Bar Association Tax Section’s Report No. 1049 on the Taxation of Partnership Interests Received for Service
Chapter 41:	[Reserved]
Chapter 42:	Partners and the SECA Tax	James B. Sowell ~ KPMG LLP
Chapter 43:	Selected Tax Issues in Equity-Based Compensation for Partnerships and LLCs	Roger J. Baneman ~ Shearman & Sterling LLP
Chapter 44:	Tax Legislation: CRS Report, ‘Taxation of Hedge Fund and Private Equity Managers’
Chapter 45:	Tax Legislation: CRS Report, ‘Taxation of Private Equity and Hedge Fund Partnerships: Characterization of Carried Interest’
Chapter 46:	Taxation of Carried Interests	Paul Carman ~ Chapman & Cutler LLP
Chapter 47:	Partnership Deferred Compensation and Carried Interests	Robert J. Crnkovich ~ Ernst & Young LLP Monte A. Jackel ~ PwC
Chapter 48:	Taxing Partnership Profits Interests As Compensation Income	Michael L. Schler ~ Cravath, Swaine & Moore LLP
Chapter 49:	Taxation of Service-Connected Property Transfers Under Code Section 83
Chapter 50:	A Pragmatic Case for Taxing an Equity Fund Manager’s Profit Share As Compensation	Mark P. Gergen ~ Berkeley Law School
Chapter 51:	Tax Planning for Partnership Options and Compensatory Equity Interests	Blake D. Rubin ~ McDermott Will & Emery LLP Jon G. Finkelstein ~ McDermott Will & Emery LLP
Chapter 52:	Partnership Use of Corporate Partner Stock and Options As Compensation Easier Under the 1032 Regs	Sheldon I. Banoff ~ Katten Muchin Rosenman LLP
Chapter 52A:	Equity and Equity-Related Compensation: A Jaunt Through Sections 83, 409A, 457A and Proposed Section 710	Jason Factor ~ Cleary, Gottlieb, Steen & Hamilton LLP
Chapter 53:	Section 83(b), Section 409A, Section 457A, and Subchapter K	Linda Z. Swartz ~ Cadwalader LLP
Chapter 54:	Employee Benefits Considerations in Joint Ventures	Susan P. Serota ~ Pillsbury Winthrop Shaw Pittman LLP Peter J. Hunt ~ Pillsbury Winthrop Shaw Pittman LLP
Chapter 54A:	ABC’s of Section 280G	Roger M. Ritt ~ WilmerHale
Chapter 56:	Noncompensatory Partnerships Options: The Proposed Regulations	Matthew P. Larvick ~ Vedder Price P.C.
Chapter 57:	Cover Letter Dated January 23, 2004 from Andrew N. Berg to the Honorable Pamela F. Olson and the Honorable Mark W. Everson Enclosing New York State Bar Association Tax Section’s Report No. 1048 on Proposed Regulations Relating to Partnership Options and C
Chapter 58:	[Reserved]
Chapter 59:	Partnership Interest Basis Issues	William B. Brannan ~ Christian Brause ~
Chapter 61:	Allocating Partnership Liabilities Under Section 752 of the Internal Revenue Code	Michael G. Frankel ~ Ernst & Young LLP David A. Miller ~ Ernst & Young LLP Grace Kim ~ Ernst & Young LLP
Chapter 62:	Allocating Partnership Liabilities Under Section 752 (PowerPoint Slides)	Michael G. Frankel ~ Ernst & Young LLP
Chapter 63:	[Reserved]
Chapter 65:	Guarantees, DROs, and CCOs: Getting Partnership Liability Allocations Right	Blake D. Rubin ~ McDermott Will & Emery LLP Jon G. Finkelstein ~ McDermott Will & Emery LLP
Chapter 66:	[Reserved]
Chapter 69:	Simple Distributions from Leveraged Partnerships	Howard E. Abrams ~ Emory Law School
Chapter 70:	The Impact of Disregarded Entities on Partnership Liability Allocations: Proposed Regulations Under I.R.C. Section 752	Blake D. Rubin ~ McDermott Will & Emery LLP
Chapter 71:	New Ruling on Allocating Partnership Liabilities Disregards Technicalities to Absolve Taxpayer of Gain	Blake D. Rubin ~ McDermott Will & Emery LLP
Chapter 72:	[Reserved]
Chapter 73:	New Partnership Liability Regulations Target Abuse but Sweep More Broadly	Blake D. Rubin ~ McDermott Will & Emery LLP
Chapter 74:	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 75:	Section 752(c): A Riddle Wrapped in a Mystery Inside an Enigma	David A. Miller ~ Ernst & Young LLP
Chapter 76:	Selected Tax Allocation Problems for Partnerships and LLCs (PowerPoint Slides)	Sanford C. Presant ~ Greenberg Traurig LLP
Chapter 77:	Selected Operating Agreement Tax Allocation Provisions for Limited Liability Companies	Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 78:	[Reserved]
Chapter 79:	Drafting Partnership Agreements for Substantial Economic Effect (PowerPoint Slides)	David H. Schnabel ~ Debevoise & Plimpton LLP
Chapter 80:	[Reserved]
Chapter 81:	Hedge Fund Stuffing Allocations: A Path Through the Maze	William S. Woods ~ Ernst & Young LLP James M. Lowy ~ Ernst & Young LLP
Chapter 82:	Section 704(b)—Substantiality	Edward J. Buchholz ~ Thompson Coburn LLP
Chapter 83:	Ruminations on Substantiality Under the Section 704(b) Regulations	Joel Scharfstein ~ Fried, Frank, Harris, Shriver & Jacobson LLP
Chapter 84:	Rev. Rul. 99-43: When to Hold’em, When to Fold’em, and When to Book-Down	Blake D. Rubin ~ McDermott Will & Emery LLP
Chapter 85:	A Partner’s Interest in the Partnership for Purposes of Section 704(b)
Chapter 87:	FAQ-Filled Guidance on Computing a Partner’s Interest in Profits, Losses, and Capital—Part 1	Sheldon I. Banoff ~ Katten Muchin Rosenman LLP
Chapter 88:	FAQ-Filled Guidance on Computing a Partner’s Interest in Profits, Losses, and Capital—Part 2	Sheldon I. Banoff ~ Katten Muchin Rosenman LLP
Chapter 89:	In Search of Partners’ Interests in the Partnership: The Alternative to Substantial Economic Effect
Chapter 90:	Partners’ Varying Interests Under Proposed Regulations	Robert J. Crnkovich ~ Ernst & Young LLP Monte A. Jackel ~ PwC
Chapter 91:	[Reserved]
Chapter 92:	[Reserved]
Chapter 94:	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 95:	Tax Court Sticks to Its Guns and Sticks It to Taxpayers in Hubert Case	Blake D. Rubin ~ McDermott Will & Emery LLP Jon G. Finkelstein ~ McDermott Will & Emery LLP
Chapter 96:	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 97:	Passive Losses, LLCs and LLPs—Courts Reject IRS’ Attempt to Limit Losses	Sheldon I. Banoff ~ Katten Muchin Rosenman LLP Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 99:	A Primer on Allocations with Respect to Contributed and Revalued Property Section 704(c)	Andrew N. Berg ~ Debevoise & Plimpton LLP
Chapter 100:	[Reserved]
Chapter 101:	Exploring the Outer Limits of Section 704(c)(1)(A)	Blake D. Rubin ~ McDermott Will & Emery LLP
Chapter 102:	Planning Opportunities Remain Under the Final Partnership Allocation Rules for Contributed Property	Sanford C. Presant ~ Greenberg Traurig, LLP Michael G. Frankel ~ Ernst & Young LLP
Chapter 103:	Section 704(c) and the Regulations Thereunder	Barksdale Hortenstine ~ Ernst & Young LLP Gregory J. Marich ~ Ernst & Young LLP
Chapter 104:	The Proposed Regulations on Partnership Allocations with Respect to Contributed Property	Blake D. Rubin ~ McDermott Will & Emery LLP
Chapter 105:	Making Section 704(c) Sing for You	Blake D. Rubin ~ McDermott Will & Emery LLP
Chapter 106:	Section 704(c) and Related Issues
Chapter 106A:	Multi-Layered Partnership Assets; Divergent Results Under the Separate Layer and Single Asset Methods of Allocating Gain, Loss and Depreciation Under Section 704(c) (PowerPoint Slides)	Barksdale Hortenstine ~ Ernst & Young LLP
Chapter 107:	Disharmony in the Search for Purity in Section 734(b) Common Basis Methodology: Interfaces with Section 704(c) Built-In Gain Shares and Outside Basis (PowerPoint Slides)	Barksdale Hortenstine ~ Ernst & Young LLP
Chapter 108:	A Response to Notice 2009-70	Monte A. Jackel ~ PwC
Chapter 109:	Notice 2009-70: A Focus on Complex Section 704(c) Netting Versus Layering Issues	Roger F. Pillow ~ Ernst & Young LLP Glenn E. Dance ~ Ernst & Young LLP
Chapter 110:	Revaluations Revisited: Partnership Allocations and the Demise of the Ceiling Rule
Chapter 111:	Extracting Equity on a Tax-Free Basis (PowerPoint Slides)	Blake D. Rubin ~ McDermott Will & Emery LLP
Chapter 111A:	Take the Money and Run: Extracting Equity on a Tax-Free Basis	Blake D. Rubin ~ McDermott Will & Emery LLP Jon G. Finkelstein ~ McDermott Will & Emery LLP
Chapter 112:	Partnership Disguised Sale Rules	Mark J. Silverman ~ Steptoe & Johnson LLP Aaron P. Nocjar ~ Steptoe & Johnson LLP
Chapter 113:	Disguised Sales Revisited	Monte A. Jackel ~ PwC
Chapter 114:	[Reserved]
Chapter 115:	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 116:	New Proposed Regulations on Disguised Sales of Partnership Interests	Blake D. Rubin ~ McDermott Will & Emery LLP
Chapter 117:	Recent Developments Regarding Disguised Sales of Partnership Interests	Blake D. Rubin ~ McDermott Will & Emery LLP
Chapter 117A:	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 117B:	Tax Court Goes Overboard in Canal	Blake D. Rubin ~ McDermott Will & Emery LLP Jon G. Finkelstein ~ McDermott Will & Emery LLP
Chapter 117C:	The Tax Court Drains Canal Corporation	Richard M. Lipton ~ Baker & McKenzie LLP Todd D. Golub ~ Ernst & Young LLP
Chapter 118:	[Reserved]
Chapter 119:	Final Regulations Under Sections 704(c)(1)(B), 737 and 731(c)	Barksdale Hortenstine ~ Ernst & Young LLP Gregory J. Marich ~ Ernst & Young LLP
Chapter 120:	[Reserved]
Chapter 121:	Partnership Mixing-Bowl Issues (PowerPoint Slides)	Mark J. Silverman ~ Steptoe & Johnson LLP Aaron P. Nocjar ~ Steptoe & Johnson LLP
Chapter 122:	Creative Partnership Exit Strategies	Stephen D. Rose ~ Munger, Tolles & Olson LLP
Chapter 123:	Partnership Exit Strategies and the Failure of the Substantiality Test
Chapter 124:	Deceptive Simplicity: Continuing and Current Issues with Guaranteed Payments	Eric B. Sloan ~ Deloitte Tax LLP Matthew Sullivan ~ Deloitte Tax LLP
Chapter 125:	[Reserved]
Chapter 126:	Selling Your Partnership Business?—You Have Two Choices with Different Tax Consequences	Jerry S. Williford ~ Grant Thornton LLP
Chapter 127:	[Reserved]
Chapter 129:	Partnership Sales, Exchanges, Dispositions, Distributions & Terminations—2003	Michael Hirschfeld ~ Dechert LLP
Chapter 130:	Partnership Conversions: Making Something Out of Nothing	Robert J. Crnkovich ~ Ernst & Young LLP Monte A. Jackel ~ PwC
Chapter 131:	Partnership Distributions of Marketable Securities	Phillip Gall ~ Deloitte Tax LLP David R. Franklin ~ Deloitte Tax LLP
Chapter 132:	Tax Court Respects Partnership’s Property Distribution: Countryside Limited Partnership v. Commissioner	Blake D. Rubin ~ McDermott Will & Emery LLP Jon G. Finkelstein ~ McDermott Will & Emery LLP
Chapter 133:	A Comprehensive Guide to Partnership Terminations, Including the New Proposed Regulations	Blake D. Rubin ~ McDermott Will & Emery LLP
Chapter 135:	Planning for Partnership Distributions with Respect to Redemptions, Withdrawals, Retirements, Dismissals, Expulsions, Terminations, Liquidations, and Deaths of Partners	Jerry S. Williford ~ Grant Thornton LLP Todd Sinnett ~ Grant Thornton LLP Jeffrey Erickson ~ Ernst & Young LLP
Chapter 136:	Order in the Court: Why Ordering Matters in Partnership Transactions	Eric Sloan ~ Deloitte Tax LLP Judd Sher ~ Deloitte Tax LLP Julia Arnold ~ Deloitte Tax LLP Matthew Sullivan ~ Deloitte Tax LLP
Chapter 137:	[Reserved]
Chapter 138:	The Treatment of Liabilities in Rev. Rul. 99-5 and Rev. Rul. 99-6 Situations
Chapter 139:	Operational Issues of Section 751(b)—Current and Future (PowerPoint Slides)
Chapter 140:	Blissful Ignorance: Section 751(b) Uncharted Territory	Monte A. Jackel ~ PwC Avery I. Stok ~ Deloitte Tax LLP
Chapter 141:	Cover Letter Dated November 28, 2006 from Kimberly S. Blanchard to Eric Solomon and the Honorable Mark W. Everson Enclosing New York State Bar Association Tax Section’s Report Number 1122 Responding to Notice 2006-14 Relating to the Treatment of Partnersh
Chapter 142:	Final Partnership Merger and Division Regulations—Analysis, Commentary and Examples	Barksdale Hortenstine ~ Ernst & Young LLP Monte A. Jackel ~ PwC
Chapter 144:	Proposed Regulations on Application of the Anti-Mixing Bowl Rules After a Partnership Merger to Apply Prospectively	Blake D. Rubin ~ McDermott Will & Emery LLP Jon G. Finkelstein ~ McDermott Will & Emery LLP
Chapter 145:	Partnership Mergers and Divisions: A User’s Guide	Eric B. Sloan ~ Deloitte Tax LLP
Chapter 146:	Partnership Mergers and Divisions	William S. McKee ~ Bingham McCutchen LLP Bradford D. Whitehurst ~ Bingham McCutchen LLP
Chapter 147:	Creative Transactional Planning Using the Partnership Merger and Division Regulations	Blake D. Rubin ~ McDermott Will & Emery LLP
Chapter 148:	Partnership Mergers: The Saga Continues	James B. Sowell ~ KPMG LLP
Chapter 149:	Transactional Planning Under the Partnership Merger & Division Regulations	Barksdale Hortenstine ~ Ernst & Young LLP
Chapter 150:	Mergers and Divisions of Partnerships
Chapter 151:	Mergers and Divisions of Partnerships (PowerPoint Slides)
Chapter 152:	Partnership Mergers, the Anti-Mixing Bowl Rules and Rev. Rul. 2004-43: How Could the Service Be So Wrong?	Blake D. Rubin ~ McDermott Will & Emery LLP
Chapter 153:	Mapping the Labyrinth: Partnership Mergers and Divisions	Ezra Dyckman ~ Roberts & Holland LLP Seth Hagen ~
Chapter 154:	Recapitalization of Partnerships: General Issues Under Subchapter K	Jeffrey Erickson ~ Ernst & Young LLP
Chapter 155:	M&A Transactions Involving Partnerships and LLCs, Including Conversions, Mergers and Divisions
Chapter 156:	[Reserved]
Chapter 157:	Partnership Tax Strategies and Pitfalls Using (and Avoiding the Use of) the Section 754 Election (PowerPoint Slides)	Jeffrey Helm ~ Ernst & Young LLP Stuart L. Rosow ~ Proskauer Rose LLP Dean S. Shulman ~ Skadden, Arps, Slate, Meagher & Flom LLP Kevin Richards ~ Ernst & Young LLP
Chapter 158:	[Reserved]
Chapter 159:	Jobs Act Tightens Partnership Tax Rules	Blake D. Rubin ~ McDermott Will & Emery LLP Jon G. Finkelstein ~ McDermott Will & Emery LLP
Chapter 160:	[Reserved]
Chapter 161:	[Reserved]
Chapter 162:	A Section 754 Paradox: Basis Step-Up Triggers Gain Recognition in UPREIT and Other Partnership Contribution Transactions	Blake D. Rubin ~ McDermott Will & Emery LLP
Chapter 163A:	Tiers of Partnerships and Corporations: Does the Chain’s Length Change the DNA?	Barksdale Hortenstine ~ Ernst & Young LLP
Chapter 164:	The “Check-the-Box” Regulations: Elective Entity Classification Under Section 7701
Chapter 165:	Tax Planning for Single Member Entities: Check-the-Box, Qualified REIT Subsidiaries and S-Corp Subsidiaries
Chapter 166:	Entity Identity: The Taxation of Quasi-Separate Enterprises	Stephen B. Land ~ Linklaters LLP
Chapter 167:	Tax Classification of Segregated Portfolio Companies	James M. Peaslee ~ Cleary Gottlieb Steen & Hamilton LLP Jorge G. Tenreiro ~ Cleary Gottlieb Steen & Hamilton LLP
Chapter 168:	[Reserved]
Chapter 169:	[Reserved]
Chapter 170:	Ownership, Series and Cells	Jasper L. Cummings ~ Alston & Bird LLP
Chapter 171:	Use of Limited Liability Companies in Corporate Transactions	Mark J. Silverman ~ Steptoe & Johnson LLP
Chapter 172:	Disregarded Entities: Issues and Opportunities	Philip B. Wright ~ Bryan Cave LLP Daniel C. White ~ Bryan Cave LLP
Chapter 173:	Translating Corporate Concepts into the Language of LLCs
Chapter 174:	Through the Looking Glass: Seeing Corporate Problems As Partnership Opportunities	Eric B. Sloan ~ Deloitte Tax LLP
Chapter 175:	How and When to Apply Step Transaction Doctrine in Corporate and Partnership Restructuring Transactions
Chapter 176:	New Proposed Regulations on Mergers Involving Disregarded Entities	Blake D. Rubin ~ McDermott Will & Emery LLP
Chapter 177:	The Use of Partnerships and LLCs in Structuring Consolidated Groups	Andrew J. Dubroff ~ Ernst & Young LLP Debra Bennett ~ Ernst & Young LLP
Chapter 178:	Handling UPREIT and DownREIT Transactions: Latest Techniques and Issues	Blake D. Rubin ~ McDermott Will & Emery LLP Jon G. Finkelstein ~ McDermott Will & Emery LLP
Chapter 179:	Taxation of Real Estate Investment Trusts and Shareholders
Chapter 181:	The Private REIT: Selected Tax Issues
Chapter 182:	[Reserved]
Chapter 183:	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
Chapter 184:	[Reserved]
Chapter 186:	The ‘State of the Art’ in Like-Kind Exchanges, 2009	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 187:	Tax Court Again Rejects Purchase from a Related Person of 1031 Replacement Property	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 187A:	IRS Provides Limited Relief for Section 1031 Exchanges That Fail Due to Default by a QI	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 188:	[Reserved]
Chapter 189:	Aligning the Stars—Estate Planning for Real Estate Owners in Changing Times	Stefan F. Tucker ~ Venable LLP
Chapter 190:	Transfers to Investment Companies: Complexity in a Conundrum	Monte A. Jackel ~ PwC James B. Sowell ~ KPMG LLP
Chapter 192:	Hedge Funds—Structure, Regulation and Tax Implications Structure and Regulation
Chapter 193:	U.S. Taxation of Private Equity and Hedge Funds	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 194:	Exploring the Reasons Behind the Bias of Private Equity and Venture Capital Firms Investing in Corporations Rather Than Limited Liability Companies—A Time to Reconsider
Chapter 197:	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 198:	UBIT Issues in Investment Partnerships: What Tax-Exempt Organizations (and Their Taxable Partners) Should Know	David A. Stein ~ Withers Bergman LLP
Chapter 199:	Joint Ventures with Tax-Exempt Entities and Taxable Operations (Including REITs)	Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 200:	Help with Fractions: A Fractions Rule Primer
Chapter 201:	[Reserved]
Chapter 202:	Possible Approaches for Avoiding UBTI on Real Estate Investments	Richard M. Nugent ~ Cadwalader, Wickersham & Taft LLP
Chapter 203:	Certain U.S. Tax Considerations for Organizing U.S. Hedge Funds	Huey-Fun Lee ~ Debevoise & Plimpton LLP Peter A. Furci ~ Debevoise & Plimpton LLP
Chapter 204:	Cross-Border Tax Problems of Investment Funds	Kimberly S. Blanchard ~ Weil, Gotshal & Manges LLP
Chapter 205:	U.S. Taxation of Tax-Exempt and Foreign Investors in U.S. Private Investment Funds	Adele M. Karig ~ Debevoise & Plimpton LLP
Chapter 206:	Partnerships As an Alternative to Secured Loans	Robert H. Scarborough ~ Freshfields Bruckhaus Deringer LLP
Chapter 207:	Debt vs. Equity in the Partnership Context
Chapter 208:	Partner or Lender? Debt/Equity Issues Arise in Second Circuit’s Reversal of Castle Harbour	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 209:	Economic, Tax, and Drafting Considerations for Preferred Partnership Interests	Todd D. Golub ~ Ernst & Young LLP
Chapter 210:	Revival of the Choice of Entity Analysis: Use of Limited Liability Companies for Start-Up Businesses and the “Up-C” Structure	Laurence E. Crouch ~ Shearman & Sterling LLP
Chapter 211:	Organizing the Corporate Venture	Jeffrey T. Sheffield ~ Kirkland & Ellis LLP
Chapter 212:	Partnerships Under the Proposed Domestic Production Activities Deduction Regulations	Monte A. Jackel ~ PwC
Chapter 213:	[Reserved]
Chapter 214:	Noted Trends in the State Taxation of Pass-Through Entities
Chapter 215:	State Taxation of Partnerships, Limited Liability Companies and Their Owners
Chapter 216:	Select Transactional Issues in State Partnership Taxation
Chapter 217:	Limited Liability Company Conversions—Navigating the State Tax Implications
Chapter 218:	Publicly Traded Partnerships
Chapter 218A:	Partnerships in the Public Space	Eric B. Sloan ~ Deloitte Tax LLP
Chapter 219:	Section 7704 and Publicly (or Non Publicly) Traded Partnerships	Joel Scharfstein ~ Fried, Frank, Harris, Shriver & Jacobson LLP Brian Kniesly ~ Fried, Frank, Harris, Shriver & Jacobson LLP
Chapter 220:	New York City Bar Report Requesting Guidance Concerning Various Provisions of Section 7704
Chapter 222D:	Joint Committee on Taxation: Description of Present Law and Select Proposals Relating to the Oil and Gas Industry (JCX-27-11, May 11, 2011)
Chapter 222E:	Joint Committee on Taxation: Overview of Selected Tax Provisions Relating to the Financing of Infrastructure (JCX-29-11, May 13, 2011)
Chapter 223:	[Reserved]
Chapter 224:	United States Federal Taxation of Derivatives: One Way or Many?	Yoram Keinan ~ Greenberg Traurig, LLP
Chapter 224A:	Joint Committee on Taxation: Present Law and Historical Overview of the Federal Tax System (JCX-1-11, January 18, 2011)
Chapter 224B:	Joint Committee on Taxation: Present Law and Background Relating to Tax Treatment of Business Debt (JCX-41-11, July 11, 2011)
Chapter 225:	Debt Workouts: The Partnership and the Partners	James B. Sowell ~ KPMG LLP
Chapter 225A:	New COD Income Deferral Guidance Allows Flexibility for Partnership	Blake D. Rubin ~ McDermott Will & Emery LLP Jon G. Finkelstein ~ McDermott Will & Emery LLP
Chapter 225B:	Taxation Meets Bizarro World: Passthroughs and Debt Workouts	Todd D. Golub ~ Ernst & Young LLP
Chapter 226:	Partnership COD Income and Other Debt Issues
Chapter 226A:	Recourse or Nonrecourse: Liability Treatment for COD, Other Purposes	Blake D. Rubin ~ McDermott Will & Emery LLP Jon G. Finkelstein ~ McDermott Will & Emery LLP
Chapter 226B:	Debt That Vanishes in a Partnership Contribution or Distribution: Nonrecognition Transaction or Taxable Event?
Chapter 226C:	The Mysterious Case of Disappearing Debt in Partnership Transactions	Phillip Gall ~ Deloitte Tax LLP Franny Wang ~ Deloitte Tax LLP
Chapter 227:	NYC Bar Reports on Accounting for Interest on Nonperforming Loans	Mark Stone ~ Holland & Knight LLP
Chapter 228:	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 229:	Briarpark and the Unexpected Limits to Careful Tax Planning	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 230:	Worthless Partnership Interests	James B. Sowell ~ KPMG LLP
Chapter 231:	Real Estate Workouts—A Step by Step Analysis	Michael G. Frankel ~ Ernst & Young LLP David A. Miller ~ Ernst & Young LLP Thayne T. Needles ~ Ernst & Young LLP
Chapter 231A:	Teaching Old Dogs New Tricks—Emerging Tax Issues for Distressed Real Estate Assets and Partnerships	Michael G. Frankel ~ Ernst & Young LLP David A. Miller ~ Ernst & Young LLP
Chapter 232:	Partner Guarantees in Debt Workouts	James B. Sowell ~ KPMG LLP
Chapter 233:	Owing Yourself
Chapter 234:	Debt Workout Issues for REITs Are Complicated, Whether They Are Debtors or Creditors	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 235:	Partnership Bankruptcy Tax Issues
Chapter 236:	[Reserved]
Chapter 237:	Final Partnership Anti-Abuse Regulations—Key Issues and Examples
Chapter 238:	A Short History of Tax Shelters	Eric Solomon ~ Ernst & Young LLP
Chapter 239:	Joint Committee on Taxation, Background and Present Law Relating to Tax Shelters (JCX-19-02, March 19, 2003)
Chapter 240:	Joint Committee on Taxation: Report of Investigation of Enron Corporation and Related Entities Regarding Federal Tax and Compensation Issues, and Policy Recommendations (Excerpts Relating to Partnership Tax Issues)
Chapter 241:	Broad Scope of Section 470 Catches Many Non-Abusive Transactions	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 242:	Here Comes the Kitchen Sink: IRS Throws “Everything But” at Two Partnership Tax Deferral Structures	Blake D. Rubin ~ McDermott Will & Emery LLP
Chapter 243:	Son of BOSS Transactions: Taxpayers Win the First Round in Klamath	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 244:	What Will Be the Impact of the Government’s Victory in Coltec?	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 245:	What Will Be the Long-Term Impact of the Sixth Circuit’s Divided Decision in DOW Chemical?	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 246:	Will Black & Decker Turn Out to Be a Pyrrhic Victory for the IRS?	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 247:	When Common Sense Failed: Long Term Capital Management Decision and Its Implications for Tax Planning	Mark H. Leeds ~ Greenberg Traurig, LLP
Chapter 248:	Klamath Dispatches Another Tax Shelter, but Without Penalties	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 249:	LILO Transaction Upset by District Court on Motion for Summary Judgment in BB&T	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 250:	‘Son of BOSS’ Update: Summary Judgment on the Tax Liability in Cemco but No Fraud in Sala	Richard M. Lipton ~ Baker & McKenzie LLP Robert S. Walton ~ Baker & McKenzie LLP
Chapter 251:	Son-of-BOSS Revisited	Robert J. Crnkovich ~ Ernst & Young LLP Monte A. Jackel ~ PwC
Chapter 253:	Taxable Sale or Nontaxable Reorganization? Tax Court Draws a Distinction in Tribune Company	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 254:	Court of Federal Claims Rejects Taxpayer’s Claims of a Business Purpose in Heinz	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 256:	IRS Slams the Brakes on a Loss Acceleration Strategy: CCA 200849012 Challenges Sophisticated Technique to Recognize Losses on Accounts Receivable	Mark H. Leeds ~ Greenberg Traurig, LLP
Chapter 257:	No ‘Bliss’ in New Phoenix Sunrise—Tax Court Rejects and Penalizes a Tax Shelter Transaction	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 258:	CA-7 Sinks Penalties in One Son-of-BOSS Case, While Reg 1.752-6 Is Torpedoed Again in Another	Richard M. Lipton ~ Baker & McKenzie LLP Jaclyn Pampel ~ Baker & McKenzie LLP
Chapter 259:	Castle Harbour III: A Taxpayer Victory As the District Court Refuses to Surrender	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 260:	Castle Harbour Strikes Again	Robert J. Crnkovich ~ Ernst & Young LLP Monte A. Jackel ~ PwC
Chapter 261:	Bad Facts Result in a Taxpayer Loss in the First SILO Case to Be Adjudicated	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 262:	In Klamath, the Fifth Circuit Clarifies Its Test for Economic Substance	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 262A:	A Tale of Two Cases: G-I Holdings and Virginia Historic Tax Credit Fund—Can They Both be Right?	Richard M. Lipton ~ Baker & McKenzie LLP Todd D. Golub ~ Ernst & Young LLP Patricia W. McDonald ~ Baker & McKenzie LLP
Chapter 262B:	Who’s Afraid of Virginia Historic Tax Credit Fund?	Richard M. Lipton ~ Baker & McKenzie LLP Todd D. Golub ~ Ernst & Young LLP
Chapter 262C:	IRS Misses on the Boardwalk	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 262D:	Hoosier Energy and the Limits of the Tax Law	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 262E:	New Tax Shelter Cases and Notices Put Spotlight on the Economic Substance Doctrine	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 263:	Avoiding Penalties with Tax Opinions After Long Term Capital
Chapter 264:	Partnerships in the Courts: Case Law Update	Monte A. Jackel ~ PwC
Chapter 265:	Tax Shelters: Appropriate Tax Minimization Planning and Compliance vs. Abusive Tax Avoidance Transactions and Penalties	Jeffrey H. Paravano ~ Baker & Hostetler LLP Paul M. Schmidt ~ Baker & Hostetler LLP
Chapter 265A:	‘Codification’ of the Economic Substance Doctrine—Much Ado About Nothing?	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 265B:	Living with (and Dying by) the Codified Economic Substance Doctrine
Chapter 265C:	Tax Credit Investments and the Ossification of the Economic Substance Doctrine
Chapter 265D:	Flextronics, Sundrup, and the Application of the Economic Substance Doctrine	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 267:	Final Corporate Tax Shelter Disclosure and List Maintenance Regulations Impose Burdens on Everyone	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 268:	To Disclose or Not to Disclose: Tax Shelters, Penalties, and Circular 230 in 2012
Chapter 269:	Final Regulations for the Tax Shelter Disclosure Regime—Making the Rules More User Friendly	Richard M. Lipton ~ Baker & McKenzie LLP Robert S. Walton ~ Baker & McKenzie LLP
Chapter 270:	Detection & Dissection: How The IRS Identifies and Combats Tax Shelters and Regulates Those Who Advise on Aggressive Transactions	Armando Gomez ~ Skadden, Arps, Slate, Meagher & Flom LLP Victor Hollender ~ Skadden, Arps, Slate, Meagher & Flom LLP
Chapter 271:	Shelters, Schemes, and Abusive Transactions: Why Today’s Thoughtful U.S. Tax Advisors Should Tell Their Clients to “Just Say No”	Donald L. Korb ~ Sullivan & Cromwell LLP
Chapter 273:	Reliance on Tax Opinions: The World Changes Due to Long Term Capital Holdings and the American Jobs Creation Act	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 274:	The World Changes: Broad Sweep of New Tax Shelter Rules in AJCA and Circular 230 Affect Everyone	Richard M. Lipton ~ Baker & McKenzie LLP Robert S. Walton ~ Baker & McKenzie LLP
Chapter 275:	What Hath Congress Wrought: The Amendment to Section 6694 Will Cause Major Problems for Everyone	Richard M. Lipton ~ Baker & McKenzie LLP
Chapter 276:	Privileged Communications in the Context of U.S. Tax Practice
Chapter 277:	Strategies for Defending Against Discovery Requests for Tax Returns
Chapter 278:	War of the [Tax] Worlds: Privilege Versus Transparency	James M. Lynch ~ Winston & Strawn LLP
Chapter 278A:	Joint Committee on Taxation: Present Law and Issues in U.S. Taxation of Cross-Border Income (JCX-42-11, September 6, 2011)
Chapter 279:	International Joint Venture Issues and Planning with an Emphasis on Utilizing Partnership Structures	James P. Fuller ~ Fenwick & West LLP
Chapter 280:	Foreign Partnerships Cross Border Planning	Michael Hirschfeld ~ Dechert LLP
Chapter 281:	Playing with Blocks: Testing a Fund’s Blocker Allocations	Daniel Backenroth ~ Debevoise & Plimpton LLP Rafael Kariyev ~ Debevoise & Plimpton LLP Vadim Mahmoudov ~ Debevoise & Plimpton LLP
Chapter 282:	International Joint Ventures: Basic Tax Goals and Structures
Chapter 283:	International Joint Ventures: Basic Tax Goals and Structures (PowerPoint Slides)
Chapter 284:	International Partnerships and Joint Ventures	David L. Forst ~ Fenwick & West LLP
Chapter 285:	The Anti-Inversion Provisions of Internal Revenue Code Section 7874
Chapter 286:	Cover Letter Dated January 3, 2007 from Kimberly S. Blanchard to Eric Solomon and the Honorable Mark W. Everson Enclosing New York State Bar Association Tax Section’s Report Number 1124 on Differences in Tax Treatment of Domestic and Foreign Partnerships
Chapter 287:	ETB and Foreign Lenders
Chapter 287A:	Joint Committee on Taxation: Present Law and Background Related to U.S. Activities of Foreign Persons (JCX-37-11, June 22, 2011)
Chapter 288:	Opportunities for the Foreign Investor in U.S. Real Estate—If Planning Comes First	Michael Hirschfeld ~ Dechert LLP
Chapter 289:	The U.S. Tax Effects of Choice of Entities for Foreign Investment in U.S. Real Estate and Businesses and the Taxation of Dispositions of U.S. Partnership Interests
Chapter 289A:	Coops with Foreign Patrons	Jasper L. Cummings ~ Alston & Bird LLP
Chapter 290:	Taxation of U.S. Individual Investor in Private Fund Exiting a Non-U.S. Project	Christopher S. Kippes ~ IRS District Counsel
Chapter 291:	The Unresolved Tax Status of Multinational Service Partnerships and Their Partners	Kimberly S. Blanchard ~ Weil, Gotshal & Manges LLP
Chapter 292:	NYC Bar Reports on Derivative Benefits Provisions in Tax Treaties	Mark Stone ~ Holland & Knight LLP
Chapter 293:	CFC Stock Held by Foreign Partnerships: Confusion Galore	Robert J. Crnkovich ~ Ernst & Young LLP Monte A. Jackel ~ PwC
Chapter 294:	Final Regulations Apply Subpart F to a CFC’s Distributive Share of Partnership Income	Lowell D. Yoder ~ McDermott Will & Emery LLP Thomas P. Ward ~ McDermott Will & Emery LLP Elizabeth P. Lewis ~ McDermott Will & Emery LLP
Chapter 295A:	“Blockers,” “Stoppers,” and the Entity Classification Rules	Willard B. Taylor ~ Sullivan & Cromwell LLP
Chapter 296:	Partnerships Change Everything: Using a Partnership in an Outbound Stock Acquisition	Janet Andolina ~ Goodwin Procter LLP
Chapter 297:	Foreign Partnership Reporting Requirements: Regulations Under Sections 6038, 6038B and 6046A	Willys H. Schneider ~ Kaye Scholer LLP
Chapter 298:	Reporting Obligations for Foreign Partnerships	Bobbe Hirsh ~ Hirsh & Associates
Chapter 299:	Living with the 2008 Final Partnership Withholding Regulations
Chapter 299A:	Kissing the Blarney Stone—A Practical Guide to Structuring Partnership Agreements and Limited Liability Company Operating Agreements in Light of the Section 1446 Regulations
Chapter 300:	U.S. Taxation of Foreign Partners
Chapter 301:	U.S. Taxation of Foreign Partners	Laurence E. Crouch ~ Shearman & Sterling LLP
Chapter 302:	Special Problems of Foreign Partners	Kimberly S. Blanchard ~ Weil, Gotshal & Manges LLP
Chapter 304:	[Reserved]
Chapter 305:	[Reserved]
Chapter 306:	Wrongs and Remedies: The U.S. Tax Treatment of Multinational Partnerships of Individuals	Gregory May ~ Freshfields Bruckhaus Deringer LLP
Chapter 307:	Check-the-Box-Planning in the International Context	Roger J. Baneman ~ Shearman & Sterling LLP
Chapter 308:	Check-and-Sell Transactions: Proposed Regulations Withdrawn, but Still Under Attack	Lowell D. Yoder ~ McDermott Will & Emery LLP
Chapter 309:	[Reserved]
Chapter 310:	“Hybrid” Entities: Practical Application Under the Check-the-Box Regime	Marjorie A. Rollinson ~ Ernst & Young LLP Matthew J. Berger ~ Ernst & Young LLP
Chapter 311:	Formation and Use of Hybrid Entities in Cross Border Transactions	Timothy J. Pronley ~ Deloitte Tax LLP Christopher Trump ~ Deloitte Tax LLP
Chapter 312:	Application of Fiscal Transparency Principles to Treaty Limitations on the Branch Profits Tax	Oren Penn ~ PwC
Chapter 313:	Tax Planning with U.S. Treaties Without LOB Provisions
Chapter 314:	Hybrid Entities in Cross Border Transactions: The Canadian Experience—The U.S. Response
Chapter 315:	Select U.S. Federal Income Tax Considerations in European Joint Ventures	Gretchen T. Sierra ~ Deloitte Tax LLP Eric B. Sensenbrenner ~ Skadden, Arps, Slate, Meagher & Flom LLP
Chapter 316:	Joint Ventures in the United Kingdom
Chapter 317:	Joint Ventures in the Netherlands	John C. Brouwer ~ Allen & Overy LLP Sigrid J.C. Hemels ~ Allen & Overy LLP
Chapter 318:	Joint Ventures in Spain
Chapter 319:	Joint Ventures in France
Chapter 320:	Unified Reporting, Audit, and Litigation Procedures for Partnerships, LLC’s and Joint Ventures	Barbara T. Kaplan ~ Greenberg Traurig, LLP
Chapter 321:	The Elective Large Partnership Rules
Chapter 322:	The Uncertain Boundary Between “Partner-Level” and “Partnership-Level” Defenses Under the Partnership Audit Rule	Elliot Pisem ~ Roberts & Holland LLP
Chapter 323:	[Reserved]
Chapter 324:	Attorney-Client Privilege and Work-Product Doctrine in Federal Tax Matters
Chapter 325:	The Criminalization of Tax Practice	Henry P. Bubel ~ Patterson Belknap Webb & Tyler LLP
	Index - Volume 1
	Index - Volume 2
	Index - Volume 3
	Index - Volume 4
	Index - Volume 5
	Index - Volume 6
	Index - Volume 7
	Index - Volume 8
	Index - Volume 9
	Index - Volume 10
	Index - Volume 11
	Index - Volume 12
	Index - Volume 13
	Index - Volume 14
	Index - Volume 15
	Index - Volume 16

News & Expert Analysis

August 1, 2013

Beat the Summer Heat with Patents

From: Patent Law Practice Center

We are in the throes of summer, which any more mea...

July 29, 2013

Federal Circuit Affirms Tossed $18 Million Jury Verdict

From: Patent Law Practice Center

The United States Court of Appeals for the Federal...

July 25, 2013

The Wright Brothers Would Be a Patent Troll Today

From: Patent Law Practice Center

On July 1, 2013, I had the opportunity to once aga...

Related Seminars

Ethics and Technology: New Challenges for the 21st Century Practitioner

Aug. 13, 2013

The Attorney-Client Privilege and Internal Investigations 2013

Aug. 13, 2013

Ethics and Conflicts of Interest in Law Practice 2013

Aug. 13, 2013

FOLLOW PLI:

Practice Areas

Location

Credit Type

Format

Practice Areas

Credit Type

Format

Specialty

Practice Areas

Format

Subscriptions

Treatise

Download:

Partnership Tax Practice Series

Product Details

News & Expert Analysis

Related Seminars


	Practice Areas Accounting Banking Bankruptcy & Restructuring Corporate & Securities Employment Ethics/Professional Responsibility Health Care Intellectual Property International Litigation Patent Pro Bono Professional Skills Real Estate Tax Location New York, NY San Francisco, CA Chicago, IL Washington, DC Los Angeles, CA Credit Type Elimination of Bias Ethics General Professional Practice Skills Substance Abuse Format Seminars Webcasts Groupcasts One-Hour Briefings


	The Exam Live Courses Homestudy Course Testimonials FAQ's For Engineers & Scientists


	Securities Law Practice Center Patent Law Practice Center PLI Librarian

	Please click here to view the latest update information for this title: Last Update Information

	Please click here to view the Table of Authorities: Table of Authorities