Bio

David E. Kahen has concentrated on corporate, partnership and real estate taxation, as well as executive compensation for more than 30 years. He has structured acquisitions and sales of businesses through asset and stock transfers; planned and executed tax-free reorganizations, spin-offs and other distributions of stock; advised on like-kind exchanges of property and other real estate transactions; and designed and implemented complex joint ventures. He advises clients on tax and structural issues related to executive compensation from both an employer and employee perspective. He has negotiated and designed employment contracts, agreements for providing services in a non-employee capacity, stock bonus and stock option plans, and supplemental executive retirement plans and other deferred compensation arrangements. He is a member of the Tax Section of the New York State Bar Association and of the S Corporation Committee of the ABA Section of Taxation. He is co-author of a bi-monthly column on corporate taxation in the New York Law Journal.

He received a B.A. from Yale and his J.D. from Columbia, where he was a Stone scholar and an editor of the Law Review.

Sham Stock Sales: Acqis Technology v. Commissioner
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, 04/18/2024
Download the file for Sham Stock Sales: Acqis Technology v. Commissioner.
Intercompany Loans Recharacterized: 'Fry v. Commissioner'
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, 02/15/2024
Download the file for Intercompany Loans Recharacterized: 'Fry v. Commissioner'.
Transferee Liability under New York Law: 'Dillon Trust Co. v. United States'
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, 12/21/2023
Download the file for Transferee Liability under New York Law: 'Dillon Trust Co. v. United States'.
Hyatt Hotels: Are Omissions from Gross Income an Accounting Method?
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, 10/19/2023
Download the file for Hyatt Hotels: Are Omissions from Gross Income an Accounting Method?.
Capital Loss Disputed: Computer Sciences Corp. v. Commissioner
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, 08/17/2023
Download the file for Capital Loss Disputed: Computer Sciences Corp. v. Commissioner.
When an Expense is Considered 'Paid': 'Gage v. Commissioner'
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, 06/15/23
Download the file for When an Expense is Considered 'Paid': 'Gage v. Commissioner'.
Taxing the Donor upon the Sale of Donated Shares: 'Estate of Hoensheid'
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, 04/21/2022
Download the file for Taxing the Donor upon the Sale of Donated Shares: 'Estate of Hoensheid'.
Deductions for Amounts Paid by S Corporation Shareholders Fall between the Cracks
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, 02/16/2023
Download the file for Deductions for Amounts Paid by S Corporation Shareholders Fall between the Cracks.
Successor Liability for Taxes: ‘ACI Construction’
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, 12/15/22
Download the file for Successor Liability for Taxes: ‘ACI Construction’.
Duty of Consistency Limited: 'Belmont Interests v. Commissioner'
by David E. Kahen
Published: New York Law Journal, 10/20/2022
Download the file for Duty of Consistency Limited: 'Belmont Interests v. Commissioner'.
Deduction Versus Amortization of Start-Up Costs: 'Kellett v. Commissioner'
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, 08/18/22
Download the file for Deduction Versus Amortization of Start-Up Costs: 'Kellett v. Commissioner'.
Challenged Accounting Method Upheld: 'Continuing Life'
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, 06/16/22
Download the file for Challenged Accounting Method Upheld: 'Continuing Life'.
Federal Tax Guidance Overturned Under Administrative Procedure Act
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, 04/21/2022
Download the file for Federal Tax Guidance Overturned Under Administrative Procedure Act.
Correlative Adjustments Denied: 'FAB Holdings v. Commissioner'
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, 02/17/2021
Download the file for Correlative Adjustments Denied: 'FAB Holdings v. Commissioner'.
Recharacterization of Debt as Equity: 'Tribune Media'
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, 12/20/21
Download the file for Recharacterization of Debt as Equity: 'Tribune Media'.
'Kelly v. Commissioner': Loans Recharacterized as Distributions
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, 10/21/2021
Download the file for 'Kelly v. Commissioner': Loans Recharacterized as Distributions.
Transaction 'Integration': 'GSS Holdings (Liberty) v. United States'
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, 08/19/2021
Download the file for Transaction 'Integration': 'GSS Holdings (Liberty) v. United States'.
Equitable Estoppel Blocks Taxpayer: 'New Capital Fire v. Commissioner'
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, 06/17/2021
Download the file for Equitable Estoppel Blocks Taxpayer: 'New Capital Fire v. Commissioner'.
'Management Fee' Deductions Disallowed: 'Aspro, Inc. v. Commissioner'
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, 04/15/2021
Download the file for 'Management Fee' Deductions Disallowed: 'Aspro, Inc. v. Commissioner'.
Taxpayer Prevails on Substance Over Form: 'Complex Media, Inc. v. Commissioner'
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, 02/18/2021
Download the file for Taxpayer Prevails on Substance Over Form: 'Complex Media, Inc. v. Commissioner'.
Tax Treatment of Damages for Accountant Malpractice: McKenny v. United States
by David E. Kahen, Elliot Pisem
Published: December 28, 2020
Download the file for Tax Treatment of Damages for Accountant Malpractice: McKenny v. United States.
'Deckard': Failure to Establish Stock Ownership Defeats S Corp Shareholder Treatment
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, 10/16/2020
Download the file for 'Deckard': Failure to Establish Stock Ownership Defeats S Corp Shareholder Treatment.
No “Knowability” Requirement for Theft Losses: Adkins v. United States
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 24, 2020
Download the file for No “Knowability” Requirement for Theft Losses: Adkins v. United States.
No "Knowability" Requirement for Theft Losses: "Adkins vs. United States"
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 18, 2020
Download the file for No
Income Tax Relief Under COVID-19 Legislation
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 16, 2020
Download the file for Income Tax Relief Under COVID-19 Legislation.
Bad Debt Deduction Denied to Guarantor: 'Baker Hughes' v. United States
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 20, 2020
Download the file for Bad Debt Deduction Denied to Guarantor: 'Baker Hughes' v. United States.
Transaction Costs (Not) Deductible by Target: "Plano Holding LLC v. Commissioner"
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 19, 2019
Download the file for Transaction Costs (Not) Deductible by Target:
New Guidance on "Hard Forks" and Changes from LIBOR
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 17, 2019
Download the file for New Guidance on
"Claim of Right" Update: Mihelick v. United States
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 15, 2019
Download the file for
Update on Theft Losses: 'McNely v. Commissioner'
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 20, 2019
Download the file for Update on Theft Losses: 'McNely v. Commissioner'.
S Corporation Allocations Upon Transfer of Stock
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 18, 2019
Download the file for S Corporation Allocations Upon Transfer of Stock.
Value of Franchise Rights Under BIG Tax: 'H R B-Delaware v. Commissioner'
by Elliot Pisem, David E. Kahen
Published: February 21, 2019
Download the file for Value of Franchise Rights Under BIG Tax: 'H R B-Delaware v. Commissioner'.
Adoption and Change of Accounting Method: "Thrasys v. Commissioner"
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 19, 2018
Download the file for Adoption and Change of Accounting Method:
S Corporation Inconsistent Reporting Issues: 'Rubin v. United States'
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 18, 2018
Download the file for S Corporation Inconsistent Reporting Issues: 'Rubin v. United States'.
Loan v. Distribution: "Illinois Tool Works v. Commissioner"
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 16, 2018
Download the file for Loan v. Distribution:
S Corporation Elections -- Who Decides?
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 21, 2018
Download the file for S Corporation Elections -- Who Decides?.
Recent Developments Regarding Contributions to Capital
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 19, 2018
Download the file for Recent Developments Regarding Contributions to Capital.
Corporate Tax Changes in New Tax Law
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 15, 2018
Download the file for Corporate Tax Changes in New Tax Law.
Benefits & Compensation Update: President Signs H.R. 1 (Tax Cuts and Jobs Act)
by David E. Kahen
Published: Benefits & Compensation Update, December 29, 2017
Download the file for Benefits & Compensation Update: President Signs H.R. 1 (Tax Cuts and Jobs Act).
Stock Option Exercise Leading to Capital Loss: 'Hann v. United States'
by David E. Kahen
Published: New York Law Journal, December 21, 2017
Download the file for Stock Option Exercise Leading to Capital Loss: 'Hann v. United States'.
Developments Regarding Micro-Captive Insurance Structures
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 19, 2017
Download the file for Developments Regarding Micro-Captive Insurance Structures.
Distinguishing Equity From Debt in Related Party Contexts
by David E. Kahen
Published: New York Law Journal, August 17, 2017
Download the file for Distinguishing Equity From Debt in Related Party Contexts.
Can Capital Gain Rates Apply to Income from Phantom Stock?
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 14, 2017
Download the file for Can Capital Gain Rates Apply to Income from Phantom Stock?.
The Accumulated Earnings Tax: Back from the Grave?
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 20, 2017
Download the file for The Accumulated Earnings Tax: Back from the Grave?.
Recent Developments Relating to S Corporations
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 16, 2017
Download the file for Recent Developments Relating to S Corporations.
Characterization of Forfeited Deposits and Break Fees
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 19, 2016
Download the file for Characterization of Forfeited Deposits and Break Fees.
The Ever-Expanding 'Danielson' Rule?
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 18, 2016
Download the file for The Ever-Expanding 'Danielson' Rule?.
Recent Guidance Regarding Deduction of Fines
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 16, 2016
Download the file for Recent Guidance Regarding Deduction of Fines.
Proposed Regulations to Treat Debt as Stock
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 21, 2016
Download the file for Proposed Regulations to Treat Debt as Stock.
Receipt of "Boot" in Reorganizations: "Tseytin"
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 18, 2016
Download the file for Receipt of
Revisiting Allocation of Basis Issues: "Dorrance"
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 17, 2015
Download the file for Revisiting Allocation of Basis Issues:
What is "Insurance" for Tax Purposes?
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 15, 2015
Download the file for What is
Decisions Tackle Corporate Equity and Compensation
by David E. Kahen
Published: New York Law Journal, August 20, 2015
Download the file for Decisions Tackle Corporate Equity and Compensation.
Tax Treatment When Estate Satisfies Transaction-Related Claims
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 18, 2015
Download the file for Tax Treatment When Estate Satisfies Transaction-Related Claims.
Inclusion of Refundable Tax Credits in Income
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 16, 2015
Download the file for Inclusion of Refundable Tax Credits in Income.
"MoneyGram" Tackles Definition of "Bank"
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 19, 2015
Download the file for
Income Classification Pitfalls for Executives of Startups
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 18, 2014
Download the file for Income Classification Pitfalls for Executives of Startups.
Claim for Bad Tax Advice Results in Nontaxable Recovery
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 16, 2014
Download the file for Claim for Bad Tax Advice Results in Nontaxable Recovery.
Deductibility of Payments to Settle False Claims Act Liability
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 21, 2014
Download the file for Deductibility of Payments to Settle False Claims Act Liability.
Stock Rights Under §457A: Revenue Ruling 2014-18
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 19, 2014
Download the file for Stock Rights Under §457A: Revenue Ruling 2014-18.
Loss Deduction for Forfeiture of Insider Trading Profits
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 17, 2014
Download the file for Loss Deduction for Forfeiture of Insider Trading Profits.
Property Abandonment Results in Capital Loss: "Pilgrim's Pride"
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 20, 2014
Download the file for Property Abandonment Results in Capital Loss:
"Fish": Ordinary Income From Incorporation Transaction
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 19, 2013
Download the file for
Loss Disallowance for S Corp. Shareholders: 'Bronz'
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 17, 2013
Download the file for Loss Disallowance for S Corp. Shareholders: 'Bronz'.
Can the Issuance of Form 1099-C Cancel a Debt?
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 15, 2013
Download the file for Can the Issuance of Form 1099-C Cancel a Debt?.
Diverse Approaches to Allocation of Basis in Demutualizations
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 18, 2013
Download the file for Diverse Approaches to Allocation of Basis in Demutualizations.
Revocation of S Corp Election During Bankruptcy Upheld
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 20, 2013
Download the file for Revocation of S Corp Election During Bankruptcy Upheld.
Firm Denied Current Deduction for Out-of-Pocket Disbursements
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 21, 2013
Download the file for Firm Denied Current Deduction for Out-of-Pocket Disbursements.
More About Step Transactions: G.D. Parker v. Commissioner
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 20, 2012
Download the file for More About Step Transactions: G.D. Parker v. Commissioner.
Disqualification of Employee Trust: 'Yarish v. Commissioner'
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 18, 2012
Download the file for Disqualification of Employee Trust: 'Yarish v. Commissioner'.
The Need for a Plan: Enterprises, Inc. v. Commissioner
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 16, 2012
Download the file for <p>The Need for a Plan: Enterprises, Inc. v. Commissioner</p> .
Taxpayer Fights Regulations, and Wins: 'Dominion Resources'
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 21, 2012
Download the file for Taxpayer Fights Regulations, and Wins: 'Dominion Resources'.
Revocation of Tax Election by Non-Debtor Declared Void
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 19, 2012
Download the file for Revocation of Tax Election by Non-Debtor Declared Void.
Accrual of Deduction for Disputed Amount
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, February 16, 2012
Download the file for Accrual of Deduction for Disputed Amount.
Warrants and Tax Avoidance Motivation Prove Hazardous
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, October 20, 2011
Download the file for Warrants and Tax Avoidance Motivation Prove Hazardous.
Noncompetition Covenants: 'Recovery Group v. Commissioner'
by David E. Kahen, Elliot Pisem
Published: New York Law Journel, August 18, 2011
Download the file for Noncompetition Covenants: 'Recovery Group v. Commissioner'.
More About Tax 'Substance': 'Hellweg v. Commissioner'
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, June 16, 2011
Download the file for More About Tax 'Substance': 'Hellweg v. Commissioner'.
Transferee Liability: Recent Developments
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, April 21, 2011
Download the file for Transferee Liability: Recent Developments.
Substance Over Form - 'WB Acquisitions'
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, February 17, 2011
Download the file for Substance Over Form - 'WB Acquisitions'.
Reliance On Tax Opinion May Not Prevent Penalties
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, December 16, 2010
Download the file for Reliance On Tax Opinion May Not Prevent Penalties.
Use of IRS Notice 2010-6 to Correct Deferred Compensation Plans
by David E. Kahen, Norman J. Misher, Allen J. Erreich
Published: R&H Letter to Clients and Friends, November 23, 2010
Download the file for Use of IRS Notice 2010-6 to Correct Deferred Compensation Plans.
Rules Address Reporting of Securities Transactions
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, October 21, 2010
Download the file for Rules Address Reporting of Securities Transactions.
Tax Court Decision Clarifies Treatment of Built-In Gain
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, August 19, 2010
Download the file for Tax Court Decision Clarifies Treatment of Built-In Gain.
What is (Not) Income? Nathel v. Commissioner
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, June 17, 2010
Download the file for What is (Not) Income? Nathel v. Commissioner.
Ruling Illustrates Treatment of Payments to Settle Litigation
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, April 15, 2010
Download the file for Ruling Illustrates Treatment of Payments to Settle Litigation.
Drawing a Line -- Information Reporting vs. Malicious Gossip
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, December 17, 2009
Download the file for Drawing a Line -- Information Reporting vs. Malicious Gossip.
IRAs Barred From Owning Stock in S Corporation
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, October 15, 2009
Download the file for IRAs Barred From Owning Stock in S Corporation.
Gratuitous Transfer to Related Partnership Not a 'Distribution'
by David E. Kahen
Published: New York Law Journal, June 18, 2009
Download the file for Gratuitous Transfer to Related Partnership Not a 'Distribution'.
Court Addresses 'Reasonableness' of Compensation
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 16, 2009
Download the file for Court Addresses 'Reasonableness' of Compensation.
Allocations of Consideration for a Closely Held Business - Muskat v. United States
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 18, 2009
Download the file for Allocations of Consideration for a Closely Held Business - Muskat v. United States.
Proposed Regulations Clarify Penalty Taxes on Income Inclusions
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, December 18, 2008
Download the file for Proposed Regulations Clarify Penalty Taxes on Income Inclusions.
Ruling Highlights Importance of Drafting to Indemnification
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, October 16, 2008
Download the file for Ruling Highlights Importance of Drafting to Indemnification.
New Legislation Penalizes Deferred Compensation from Certain Foreign Corporations and Partnerships
by David E. Kahen, Norman J. Misher
Published: R&H Letter to Clients and Friends, October 15, 2008
Download the file for New Legislation Penalizes Deferred Compensation from Certain Foreign Corporations and Partnerships.
Decisions Underline Scope of IRS Summons Power
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, August 21, 2008
Download the file for Decisions Underline Scope of IRS Summons Power.
Shareholder Disputes Give Rise to Tax Disputes
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, June 19, 2008
Download the file for Shareholder Disputes Give Rise to Tax Disputes.
Forfeiture of Deductions for Failure to File Timely Return: (Swallows Holding, Ltd. v. Commissioner)
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, April 17, 2008
Download the file for Forfeiture of Deductions for Failure to File Timely Return: (Swallows Holding, Ltd. v. Commissioner).
Ernst & Young: When Must Stocks Be Taken Into Income?
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 21, 2008
Download the file for Ernst & Young: When Must Stocks Be Taken Into Income?.
Ruling Has Not Resolved Work-Product Privilege Issue
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, October 18, 2007
Download the file for Ruling Has Not Resolved Work-Product Privilege Issue.
Recent Developments Related To Nontaxable Spinoffs
by Elliot Pisem, David E. Kahen
Published: The New York Law Journal, August 16, 2007
Download the file for Recent Developments Related To Nontaxable Spinoffs.
Warrants Not Received 'In Connection With' Performance of Services
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, June 21, 2007
Download the file for Warrants Not Received 'In Connection With' Performance of Services.
Getting Up to Speed on the Final Regulations for Deferred Compensation
by Norman J. Misher, David E. Kahen
Published: The Tax Executive, June 01, 2007
Download the file for Getting Up to Speed on the Final Regulations for Deferred Compensation.
The Burden of Persuasion in Tax Litigation
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, December 21, 2006
Download the file for The Burden of Persuasion in Tax Litigation.
New Provision May Restrict Funding of Rabbi Trusts
by Norman J. Misher, David E. Kahen, Allen J. Erreich
Published: R&H Letter to Clients and Friends, September 21, 2006
Download the file for New Provision May Restrict Funding of Rabbi Trusts.
Court Addresses Limitations on Pass-Through of Losses
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, August 17, 2006
Download the file for Court Addresses Limitations on Pass-Through of Losses.
Applying Section 162(m) To Partnership Remuneration
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 20, 2006
Download the file for Applying Section 162(m) To Partnership Remuneration.
When Is A Contract An Option?
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, December 15, 2005
Download the file for When Is A Contract An Option?.
Proposed Regulations on Deferred Compensation Under Section 409A
by Norman J. Misher, David E. Kahen
Published: R&H Letter to Clients and Friends, December 09, 2005
Download the file for Proposed Regulations on Deferred Compensation Under Section 409A.
Gain Clarified in Shareholder Loans to S Corporations
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 20, 2005
Download the file for Gain Clarified in Shareholder Loans to S Corporations.
Proposed Rules Regarding Transfers of Partnership Interests for Services
by Ezra Dyckman, David E. Kahen
Published: New York Law Journal, August 24, 2005
Download the file for Proposed Rules Regarding Transfers of Partnership Interests for Services.
Impact of Securities Laws on Taxation of Compensation
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 18, 2005
Download the file for Impact of Securities Laws on Taxation of Compensation.
IRS Shines Spotlight On Executive Compensation Practices
by David E. Kahen
Published: The Metropolitan Corporate Counsel, July 01, 2005
Download the file for IRS Shines Spotlight On Executive Compensation Practices.
Formation, Reorganization, Liquidation of Insolvent Corporations
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 21, 2005
Download the file for Formation, Reorganization, Liquidation of Insolvent Corporations.
Redemption of Stock in Family-Owned Corporation
by Elliot Pisem, David E. Kahen
Published: The New York Law Journal, February 17, 2005
Download the file for Redemption of Stock in Family-Owned Corporation.
Deductibility Limits on Accrued Interest to Related Parties
by Elliot Pisem, David E. Kahen
Published: The New York Law Journal, December 16, 2004
Download the file for Deductibility Limits on Accrued Interest to Related Parties.
A Revolution in the World of Deferred Compensation
by Norman J. Misher, David E. Kahen
Published: The Tax Executive, November 15, 2004
Download the file for A Revolution in the World of Deferred Compensation.
Exchanges of Short-Term Debt Instruments in Reorganizations
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, August 19, 2004
Download the file for Exchanges of Short-Term Debt Instruments in Reorganizations.
'Dover' and the Consequences of Check-the-Box Liquidations
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 17, 2004
Download the file for 'Dover' and the Consequences of Check-the-Box Liquidations.
Treatment of Contingent Liabilities Assumed in Purchase of Assets
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 19, 2004
Download the file for Treatment of Contingent Liabilities Assumed in Purchase of Assets.
New Guidance Regarding Tax Treatment of Deemed Liquidations
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 18, 2003
Download the file for New Guidance Regarding Tax Treatment of Deemed Liquidations.
Mirror, Mirror on the Wall: When a Liability Is an Asset
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 16, 2003
Download the file for Mirror, Mirror on the Wall: When a Liability Is an Asset.
Reduction of Tax Attributes Following Cancellation of Debt
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 21, 2003
Download the file for Reduction of Tax Attributes Following Cancellation of Debt.
Requirements for Spinoff Transactions
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 19, 2003
Download the file for Requirements for Spinoff Transactions.
Transfers to RICs and REITs
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 17, 2003
Download the file for Transfers to RICs and REITs.
New Proposed Rules Will Change Tax Treatment of Acquisition Costs
by Elliot Pisem, David E. Kahen
Published: The Metropolitan Corporate Counsel, March 01, 2003
Download the file for New Proposed Rules Will Change Tax Treatment of Acquisition Costs.
New Regulations Regarding Treatment of Transaction Costs
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 20, 2003
Download the file for New Regulations Regarding Treatment of Transaction Costs.
Further Liberalization of Requirements for Corporate Reorganization
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 19, 2002
Download the file for Further Liberalization of Requirements for Corporate Reorganization.
IRS Settlement Initiatives Relating to Tax Shelters
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 17, 2002
Download the file for IRS Settlement Initiatives Relating to Tax Shelters.
Active Trade or Business Requirements for Nontaxable Spin Offs - Rev. Rul. 2002-49
by Elliot Pisem, David E. Kahen
Published: The New York Journal, August 15, 2002
Download the file for Active Trade or Business Requirements for Nontaxable Spin Offs - Rev. Rul. 2002-49.
When Should a Distribution Be Taxed As an Exchange? -- 'Steel v. Commissioner'
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 20, 2002
Download the file for When Should a Distribution Be Taxed As an Exchange? -- 'Steel v. Commissioner'.
Accounting for Prepaid Items: 'U.S. Freightways v. Commissioner'
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, April 18, 2002
Download the file for Accounting for Prepaid Items: 'U.S. Freightways v. Commissioner'.
The "Device" Test for Spinoffs Under Section 355
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 14, 2002
Download the file for The
The Hazards of (Mis)Allocation of Purchae Price
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 20, 2001
Download the file for The Hazards of (Mis)Allocation of Purchae Price.
Step Transactions and Mergers: Rev. Rul. 2001-46
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 18, 2001
Download the file for Step Transactions and Mergers: Rev. Rul. 2001-46.
"Rite Aid": Consolidated Return Loss Disallowance Held Invalid
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 16, 2001
Download the file for
New Rulings Regarding Corporate Reorganizations
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 21, 2001
Download the file for New Rulings Regarding Corporate Reorganizations.
Stock Redemption or Payment of Compensation?
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 19, 2001
Download the file for Stock Redemption or Payment of Compensation?.
Supreme Court Addresses Discharge of Debt Income for S Corporation in "Gitlitz"
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 15, 2001
Download the file for Supreme Court Addresses Discharge of Debt Income for S Corporation in
"Union Carbide" -- Tax Consequences Upon the Purchase of Leased Property
by David E. Kahen
Published: New York Law Journal, December 27, 2000
Download the file for
Parking Transactions -- Developments Regarding 'Reverse' Like-Kind Exchanges
by David E. Kahen
Published: New York Law Journal, October 25, 2000
Download the file for Parking Transactions -- Developments Regarding 'Reverse' Like-Kind Exchanges.
What Is 'At Risk' -- Borrowing From a Person Having an Interest
by David E. Kahen
Published: New York Law Journal, August 23, 2000
Download the file for What Is 'At Risk' -- Borrowing From a Person Having an Interest.
IRS Guidance -- Rules for Depreciating 'Infrastructure' Items
by David E. Kahen
Published: New York Law Journal, June 28, 2000
Download the file for IRS Guidance -- Rules for Depreciating 'Infrastructure' Items.
Self-Charged Management Fees Under the Passive Loss Rules
by David E. Kahen
Published: New York Law Journal, April 26, 2000
Download the file for Self-Charged Management Fees Under the Passive Loss Rules.
Capital Gains on Sales of Interests in Pass-Through Entities
by David E. Kahen
Published: New York Law Journal, February 23, 2000
Download the file for Capital Gains on Sales of Interests in Pass-Through Entities.
"Dealer" Property Issue Is Subject to Recent Tax Court Rulings
by David E. Kahen
Published: New York Law Journal, December 22, 1999
Download the file for
Credit Line Mortgages -- And Their Treatment Under New York State Tax Law
by David E. Kahen
Published: New York Law Journal, October 27, 1999
Download the file for Credit Line Mortgages -- And Their Treatment Under New York State Tax Law.
NYC Real Property Tax: The City's Tax Appeals Tribunal Finds a "Conduit"
by David E. Kahen
Published: New York Law Journal, August 25, 1999
Download the file for NYC Real Property Tax: The City's Tax Appeals Tribunal Finds a
Reviewing Basis Allocation -- Disposing of Water Rights; Sale or Exchange of Capital Asset
by David E. Kahen
Published: New York Law Journal, June 23, 1999
Download the file for Reviewing Basis Allocation -- Disposing of Water Rights; Sale or Exchange of Capital Asset.
Allocation of Basis in Common Improvements After the Tax Court's 'Norwest' Decision
by David E. Kahen
Published: Journal of Taxation, March 01, 1999
Deferred Exchanges -- IRS Issues Proposed Rules for Escrow and Settlement Funds
by David E. Kahen
Published: New York Law Journal, February 24, 1999
Download the file for Deferred Exchanges -- IRS Issues Proposed Rules for Escrow and Settlement Funds.
Like-Kind Exchanges -- Inattentive Accounting Dooms Change-of-Purpose Argument
by David E. Kahen
Published: New York Law Journal, December 23, 1998
Download the file for Like-Kind Exchanges -- Inattentive Accounting Dooms Change-of-Purpose Argument.
Burdens of Proof -- Calculating a Borrower's Gain Recognition upon Foreclosure
by David E. Kahen
Published: New York Law Journal, October 28, 1998
Download the file for Burdens of Proof -- Calculating a Borrower's Gain Recognition upon Foreclosure.
At-Risk Rules -- IRS Issues Regulations for Qualified Nonrecourse Financing
by David E. Kahen
Published: New York Law Journal, August 26, 1998
Download the file for At-Risk Rules -- IRS Issues Regulations for Qualified Nonrecourse Financing.
QSSS Election -- Proposed Regulations Regarding S Corporation Subsidiaries
by David E. Kahen
Published: New York Law Journal, June 24, 1998
Download the file for QSSS Election -- Proposed Regulations Regarding S Corporation Subsidiaries.
Income Subject to UBT -- City's Tax Applied to Condominium and Co-Op Conversion
by David E. Kahen
Published: New York Law Journal, April 22, 1998
Download the file for Income Subject to UBT -- City's Tax Applied to Condominium and Co-Op Conversion.
Looking for Guidance -- IRS Advises on "Like-Kind" Exchanges Involving Related Parties
by David E. Kahen
Published: New York Law Journal, February 25, 1998
Download the file for Looking for Guidance -- IRS Advises on
Identifying the Real Owner -- Tax Court Revisits Grants of Reciprocal Put and Call Options
by David E. Kahen
Published: New York Law Journal, December 24, 1997
Download the file for Identifying the Real Owner -- Tax Court Revisits Grants of Reciprocal Put and Call Options.
Incentive Stock Options Revisited
by David E. Kahen
Published: The Tax Executive, December 01, 1997
1997 Tax Changes -- Attempt to Reduce Liability and Burdens of Property Owners
by David E. Kahen
Published: New York Law Journal, October 22, 1997
Download the file for 1997 Tax Changes -- Attempt to Reduce Liability and Burdens of Property Owners.
Taxpayer Relief Act of 1997 -- New Provisions Affecting Ownership or Use of Real Property
by David E. Kahen
Published: New York Law Journal, August 27, 1997
Download the file for Taxpayer Relief Act of 1997 -- New Provisions Affecting Ownership or Use of Real Property.
Tenant Allowances -- When Are Construction-Related Payments Included in Income?
by David E. Kahen
Published: New York Law Journal, June 25, 1997
Download the file for Tenant Allowances -- When Are Construction-Related Payments Included in Income?.
Purchaser's Obligations -- When Nonrecourse Debt Exceeds the Value of the Property
by David E. Kahen
Published: New York Law Journal, April 23, 1997
Download the file for Purchaser's Obligations -- When Nonrecourse Debt Exceeds the Value of the Property.
Who Sold the Property? -- Step Transactions in the Context of Involuntary Conversions
by David E. Kahen
Published: New York Law Journal, February 26, 1997
Download the file for Who Sold the Property? -- Step Transactions in the Context of Involuntary Conversions.

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