FacultyFaculty/Author Profile

Elliot Pisem

Roberts & Holland LLP

New York, NY, USA

Elliot Pisem, for more than 30 years, has concentrated on corporate and partnership taxation. Working with a broad range of clients, including real estate investors and developers, he has created, negotiated, and implemented sophisticated partnership arrangements, joint ventures, and corporate structures to accommodate complex transactions. With extensive experience in lessor/lessee issues in real property transactions, tax-free like-kind exchanges, and the structuring and operation of REITs, he has worked with tax-exempt investors; advised on historic rehabilitation projects, charitable contributions of "façade easements" and similar interests in real property; and developed tax-efficient structures for investment by foreign persons in U.S. real property and techniques for acquiring property already held by foreign owners. In addition to taxable and tax-free acquisitions, he has advised on spin-offs and other corporate and partnership divisions, and deals with the taxation of financial instruments, including the application of original issue discount, straddle, and swap rules, and the use of single- and multi-class pass-through certificate structures. He has represented corporate and non-corporate debtors and their creditors in debt restructuring and workout transactions, both within and outside of bankruptcy. He serves on the Executive Committee of the Tax Section of the NY State Bar Association and as Co-Chair of its Committee on Practice and Procedure, having previously served as Co-Chair of the Committees on Partnerships, Real Property, and Pass-Thru Entities. He has written extensively on procedural issues arising in connection with Internal Revenue Service audits of partnerships and other tax matters, and he co-authors a bi-monthly column on corporate tax matters in the New York Law Journal.

He received his B.A.(1975) and J.D.(1978) from Columbia, where he was a Stone scholar.

Elliot Pisem is associated with the following items:
Treatise Chapters  Treatise Chapters The Uncertain Boundary Between “Partner-Level” and “Partnership-Level” Defenses Under the Partnership Audit Rule - The Partnership Tax Practice Series (2018 Edition), Thursday, August 16, 2018

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