FacultyFaculty/Author Profile
James B. Sowell

James B. Sowell

KPMG LLP

Washington, DC, USA


Jim Sowell is a Principal at KPMG LLP and leads the Real Estate Practice in KPMG’s National Tax Office.  Jim’s practice is focused primarily on tax issues relating to partnerships, REITs, and debt workouts with respect to such entities.  Jim previously was an Associate Tax Legislative Counsel in the Office of Tax Policy at the U.S. Treasury Department where he was responsible for legislation and guidance relating to partnerships, REITs, and like-kind exchanges.  Jim is a former Chairman of the Real Estate Committee of the American Bar Association (Tax Section) and a former Vice Chairman of the Real Estate Roundtable’s Tax Policy Advisory Committee. Jim is a member and former President of the Board of Trustees for the Southern Federal Tax Institute and is an active participant on NAREIT’s Government Relations Committee. Jim has written numerous articles and speaks extensively on partnerships and REITs.

Jim has his undergraduate and law degrees (both with high honors) from the University of Florida and has an LL.M. in taxation from New York University, where he served as an editor on the Tax Law Review.
 
James B. Sowell is associated with the following items:
Treatise Chapters  Treatise Chapters Partnership Mergers: The Saga Continues - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Applying Sections 704(c) and 737 in Partnership Mergers and Divisions - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Camp's Plan for Carried Interest: One Step Forward, One Step Back - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Partners as Employees: A Proposal for Analyzing Partner Compensation - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Debt Workouts: The Partnership and the Partners - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Worthless Partnership Interests - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Navigating the Partner/Employee Dichotomy and SECA Tax Rules - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Allocation of COD Income in Partnership Workouts - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Partnership Mergers: The Saga Continues - The Partnership Tax Practice Series (2018 Edition), Thursday, August 16, 2018
Worthless Partnership Interests - The Partnership Tax Practice Series (2018 Edition), Thursday, August 16, 2018
Debt Workouts: The Partnership and the Partners - The Partnership Tax Practice Series (2018 Edition), Thursday, August 16, 2018
Employment and Self-Employment Taxes for Partners - The Partnership Tax Practice Series (2018 Edition), Thursday, August 16, 2018
Partner Guarantees in Debt Workouts - The Partnership Tax Practice Series (2018 Edition), Thursday, August 16, 2018
Applying Sections 704(c) and 737 in Partnership Mergers and Divisions - The Partnership Tax Practice Series (2018 Edition), Thursday, August 16, 2018
Live Seminar  Live Seminar 21st Annual Real Estate Tax Forum, Monday, January 28, 2019, New York, NY
Live Webcast  Live Webcast 21st Annual Real Estate Tax Forum, Monday, January 28, 2019, New York, NY
PLI Grpcast-Live Web  PLI Grpcast-Live Web 21st Annual Real Estate Tax Forum, Monday, January 28, 2019, Indianapolis, IN
21st Annual Real Estate Tax Forum, Monday, January 28, 2019, Atlanta, GA
21st Annual Real Estate Tax Forum, Monday, January 28, 2019, New Brunswick , NJ
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