FacultyFaculty/Author Profile
Phillip  Gall

Phillip Gall

EY

New York, NY, USA


Phillip Gall is a Principal in the Partnership Transaction Planning & Economics Group in Ernst & Young LLP’s National Tax Department and is located in New York. He focuses on the taxation of partnerships, joint ventures, and limited liability companies. Phillip has significant experience in the formation, operation, and unwinding of these types of entities for large multinationals and for investment funds in both the international and domestic context. 

Phillip also has experience representing clients in connection with federal and state tax controversies involving partnership tax matters.

Phillip is an Adjunct Professor at New York University School of Law, where he has taught partnership tax courses for a number of years. He is also a frequent speaker on partnership tax matters at conferences throughout the country. 

Phillip has published the following articles: Phantom Tax Regulations: The Curse of Spurned Delegations (Tax Lawyer, Winter 2003), Partnership Distributions of Marketable Securities (Tax Notes, Nov. 12, 2007), and most recently, The Mysterious Case of Disappearing Debt in Partnership Transactions (Taxes, March 2012). 

Prior to joining Ernst & Young LLP, Phillip was a Co-Managing Principal for the national partnership tax practice of another Big 4 accounting firm. 

From 1994 until 2009, Phillip practiced law and became the co-head of the law firm’s tax practice. 

Phillip has a B.S.B.A., summa cum laude, from Washington University and a J.D., cum laude, and LL.M. (Tax) from New York University School of Law.
 
Phillip Gall is associated with the following items:
Treatise Chapters  Treatise Chapters Is There Alchemy When Debt Disappears in Partnership Contribution/Distribution Transactions? (PowerPoint slides) - The Corporate Tax Practice Series (2018 Edition), Thursday, February 15, 2018
Partnership Distributions of Marketable Securities - The Partnership Tax Practice Series (2018 Edition), Thursday, August 16, 2018
The Mysterious Case of Disappearing Debt in Partnership Transactions - The Partnership Tax Practice Series (2018 Edition), Thursday, August 16, 2018
Interesting Partnership Transactions of 2012 (PowerPoint slides) - The Partnership Tax Practice Series (2018 Edition), Thursday, August 16, 2018
Web Segment  Web Segment Section 199A: Opportunities and Uncertainties Surrounding the New Deduction for Qualifying Pass-Through Income - Tax Cuts and Jobs Act Update 2018: Issues for U.S. Businesses and Individuals, Monday, April 23, 2018
Advanced Topics in Joint Venture Formations - Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2018, Thursday, June 07, 2018
Transactions Between Partner and Partnership – Sections 707, 704(c)(1)(B), 731, and 737 - Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2018, Thursday, June 07, 2018
MP3 Audio  MP3 Audio Section 199A: Opportunities and Uncertainties Surrounding the New Deduction for Qualifying Pass-Through Income - Section 199A: Opportunities and Uncertainties Surrounding the New Deduction for Qualifying Pass-Through Income, Monday, April 23, 2018
Advanced Topics in Joint Venture Formations - Advanced Topics in Joint Venture Formations, Thursday, June 07, 2018
Transactions Between Partner and Partnership – Sections 707, 704(c)(1)(B), 731, and 737 - Transactions Between Partner and Partnership – Sections 707, 704(c)(1)(B), 731, and 737, Thursday, June 07, 2018
Transcripts  Transcripts Section 199A: Opportunities and Uncertainties Surrounding the New Deduction for Qualifying Pass-Through Income - Section 199A: Opportunities and Uncertainties Surrounding the New Deduction for Qualifying Pass-Through Income, Monday, April 23, 2018
Transactions Between Partner and Partnership – Sections 707, 704(c)(1)(B), 731, and 737 - Transactions Between Partner and Partnership – Sections 707, 704(c)(1)(B), 731, and 737, Thursday, June 07, 2018
Advanced Topics in Joint Venture Formations - Advanced Topics in Joint Venture Formations, Thursday, June 07, 2018
MP4 - Mobile Video Seg  MP4 - Mobile Video Seg Section 199A: Opportunities and Uncertainties Surrounding the New Deduction for Qualifying Pass-Through Income - Section 199A: Opportunities and Uncertainties Surrounding the New Deduction for Qualifying Pass-Through Income, Monday, April 23, 2018
Advanced Topics in Joint Venture Formations - Advanced Topics in Joint Venture Formations, Thursday, June 07, 2018
Transactions Between Partner and Partnership – Sections 707, 704(c)(1)(B), 731, and 737 - Transactions Between Partner and Partnership – Sections 707, 704(c)(1)(B), 731, and 737, Thursday, June 07, 2018
On-Demand Web Programs  On-Demand Web Programs Tax Cuts and Jobs Act Update 2018: Issues for U.S. Businesses and Individuals, Thursday, April 26, 2018, New York, NY
Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2018, Wednesday, June 13, 2018, San Francisco, CA
CHB Chapters  CHB Chapters Section 199A: Opportunities and Uncertainties Surrounding the New Deduction for Qualifying Pass-Through Income (PowerPoint slides) - Tax Cuts and Jobs Act Update 2018: Issues for U.S. Businesses and Individuals, Thursday, May 31, 2018
Section 199A: Opportunities and Uncertainties Surrounding the New Deduction for Qualifying Pass-Through Income - Tax Cuts and Jobs Act Update 2018: Issues for U.S. Businesses and Individuals, Thursday, May 31, 2018
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