transcript   Transcript

Investment Adjustments and Related Issues

Recorded on: Feb. 22, 2018
Running Time: 01:44:51

Full Transcript:



If you are a Privileged Member, just log in and start reading now! If you are not a Privileged Member, please click here to learn how unlimited access to PLI programs may be right for you and your firm.

To access the streaming media of this presentation, please purchase the corresponding seminar segment.

Taken from the Web Program Consolidated Tax Return Regulations 2018 Recorded February 2018 in New York

Investment Adjustments and Related Issues [01:44:51]
Overview of special adjustments to stock basis of subsidiary members of consolidated groups along with detailed examples of more complex situations, including: pitfalls related to excess loss accounts; earnings and profits tier-up rules; special basis and earnings and profits rules related to reverse acquisitions and holding company formations; allocation of items when group members join or depart

Krishna P. Vallabhaneni [Deputy Tax Legislative Counsel, Department of the Treasury], William S. Dixon, Joseph M. Pari, Patricia W. Pellervo, Mark J. Silverman

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

  • The Consolidated Return Investment Basis Adjustment Rules
    Mark J. Silverman
  • Why Marvel Was Wrongly Decided and Its Impact in Consolidation
    Andrew F. Gordon, Mark J. Silverman
  • The Consolidated Return Investment Basis Adjustment Rules—Study Problems
    Krishna P. Vallabhaneni, Patricia W. Pellervo, Joseph M. Pari, William S. Dixon, Mark J. Silverman
  • Investment Adjustments & Related Issues (February 20, 2018) (PowerPoint slides)
    Patricia W. Pellervo, Joseph M. Pari, Krishna P. Vallabhaneni, William S. Dixon, Mark J. Silverman

Presentation Material

  • Investment Adjustments & Related Issues
    William S. Dixon, Joseph M. Pari, Patricia W. Pellervo, Mark J. Silverman
  • The Consolidated Return Investment Basis Adjustment Rules - Study Problems
    Mark J. Silverman
(s)
William S. Dixon ~ Managing Director, Mergers & Acquisitions, Citigroup Global Markets Inc.
Joseph M. Pari ~ KPMG LLP
Mark J. Silverman ~ Steptoe & Johnson LLP
Krishna P. Vallabhaneni ~ Acting Tax Legislative Counsel, Office of Tax Policy, U.S. Department of the Treasury
Share
Email
Transcript FAQ's
  • How Can I Access Transcripts?
    You must be a Member in good standing.

  • Can I access the Video?
    Yes, you can access the video if you have the Adobe Flash plugin installed. Click on the video camera icon when you mouse over each paragraph. The media will begin playback at that point.

  • Can I get CLE credit for reading the transcript?
    No, CLE credit cannot be earned for reading a transcript. CLE credit is issued only for verified attendance while watching a web program. If seeking credit, please verify the program's eligibility for credit and expiration date in your jurisdiction on the web segment launch page before commencing the program.

  • FOLLOW PLI:
  • twitter
  • LinkedIn
  • YouTube
  • RSS

All Contents Copyright © 1996-2018 Practising Law Institute. Continuing Legal Education since 1933.

© 2018 PLI PRACTISING LAW INSTITUTE. All rights reserved. The PLI logo is a service mark of PLI.