transcript   Transcript

Investment Adjustments and Related Issues

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

Full Transcript:

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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
William S. Dixon ~ Managing Director, Mergers & Acquisitions, Citigroup Global Markets Inc.
Joseph M. Pari ~ Weil, Gotshal & Manges LLP
Mark J. Silverman ~ Steptoe & Johnson LLP
Krishna P. Vallabhaneni ~ Acting Tax Legislative Counsel, Office of Tax Policy, U.S. Department of the Treasury
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