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.

S Corporation Inconsistent Reporting Issues: 'Rubin v. United States'

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 18, 2018
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Loan v. Distribution: "Illinois Tool Works v. Commissioner"

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 16, 2018
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S Corporation Elections -- Who Decides?

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 21, 2018
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Recent Developments Regarding Contributions to Capital

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 19, 2018
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Corporate Tax Changes in New Tax Law

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 15, 2018
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Benefits & Compensation Update: President Signs H.R. 1 (Tax Cuts and Jobs Act)

by David E. Kahen, Judy M. Hensley
Published: Benefits & Compensation Update, December 29, 2017
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Stock Option Exercise Leading to Capital Loss: 'Hann v. United States'

by David E. Kahen
Published: New York Law Journal, December 21, 2017
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Developments Regarding Micro-Captive Insurance Structures

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 19, 2017
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Distinguishing Equity From Debt in Related Party Contexts

by David E. Kahen
Published: New York Law Journal, August 17, 2017
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Can Capital Gain Rates Apply to Income from Phantom Stock?

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 14, 2017
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The Accumulated Earnings Tax: Back from the Grave?

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 20, 2017
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Recent Developments Relating to S Corporations

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 16, 2017
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Characterization of Forfeited Deposits and Break Fees

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 19, 2016
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The Ever-Expanding 'Danielson' Rule?

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 18, 2016
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Recent Guidance Regarding Deduction of Fines

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 16, 2016
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Proposed Regulations to Treat Debt as Stock

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 21, 2016
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Receipt of "Boot" in Reorganizations: "Tseytin"

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 18, 2016
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Revisiting Allocation of Basis Issues: "Dorrance"

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 17, 2015
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What is "Insurance" for Tax Purposes?

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 15, 2015
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Decisions Tackle Corporate Equity and Compensation

by David E. Kahen
Published: New York Law Journal, August 20, 2015
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Tax Treatment When Estate Satisfies Transaction-Related Claims

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 18, 2015
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Inclusion of Refundable Tax Credits in Income

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 16, 2015
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"MoneyGram" Tackles Definition of "Bank"

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 19, 2015
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Income Classification Pitfalls for Executives of Startups

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 18, 2014
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Claim for Bad Tax Advice Results in Nontaxable Recovery

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 16, 2014
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Deductibility of Payments to Settle False Claims Act Liability

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 21, 2014
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Stock Rights Under §457A: Revenue Ruling 2014-18

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 19, 2014
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Loss Deduction for Forfeiture of Insider Trading Profits

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 17, 2014
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Property Abandonment Results in Capital Loss: "Pilgrim's Pride"

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 20, 2014
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"Fish": Ordinary Income From Incorporation Transaction

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 19, 2013
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Loss Disallowance for S Corp. Shareholders: 'Bronz'

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 17, 2013
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Can the Issuance of Form 1099-C Cancel a Debt?

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 15, 2013
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Diverse Approaches to Allocation of Basis in Demutualizations

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 18, 2013
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Revocation of S Corp Election During Bankruptcy Upheld

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 20, 2013
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Firm Denied Current Deduction for Out-of-Pocket Disbursements

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 21, 2013
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More About Step Transactions: G.D. Parker v. Commissioner

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 20, 2012
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Disqualification of Employee Trust: 'Yarish v. Commissioner'

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 18, 2012
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The Need for a Plan: Enterprises, Inc. v. Commissioner

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 16, 2012
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Taxpayer Fights Regulations, and Wins: 'Dominion Resources'

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 21, 2012
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Revocation of Tax Election by Non-Debtor Declared Void

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 19, 2012
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Accrual of Deduction for Disputed Amount

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, February 16, 2012
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Warrants and Tax Avoidance Motivation Prove Hazardous

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, October 20, 2011
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Noncompetition Covenants: 'Recovery Group v. Commissioner'

by David E. Kahen, Elliot Pisem
Published: New York Law Journel, August 18, 2011
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More About Tax 'Substance': 'Hellweg v. Commissioner'

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, June 16, 2011
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Transferee Liability: Recent Developments

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, April 21, 2011
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Substance Over Form - 'WB Acquisitions'

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, February 17, 2011
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Reliance On Tax Opinion May Not Prevent Penalties

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, December 16, 2010
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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
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Rules Address Reporting of Securities Transactions

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, October 21, 2010
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Tax Court Decision Clarifies Treatment of Built-In Gain

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, August 19, 2010
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What is (Not) Income? Nathel v. Commissioner

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, June 17, 2010
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Ruling Illustrates Treatment of Payments to Settle Litigation

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, April 15, 2010
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Drawing a Line -- Information Reporting vs. Malicious Gossip

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, December 17, 2009
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IRAs Barred From Owning Stock in S Corporation

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, October 15, 2009
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Gratuitous Transfer to Related Partnership Not a 'Distribution'

by David E. Kahen
Published: New York Law Journal, June 18, 2009
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Court Addresses 'Reasonableness' of Compensation

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 16, 2009
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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
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Proposed Regulations Clarify Penalty Taxes on Income Inclusions

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, December 18, 2008
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Ruling Highlights Importance of Drafting to Indemnification

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, October 16, 2008
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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
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Decisions Underline Scope of IRS Summons Power

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, August 21, 2008
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Shareholder Disputes Give Rise to Tax Disputes

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, June 19, 2008
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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
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Ernst & Young: When Must Stocks Be Taken Into Income?

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 21, 2008
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Ruling Has Not Resolved Work-Product Privilege Issue

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, October 18, 2007
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Recent Developments Related To Nontaxable Spinoffs

by Elliot Pisem, David E. Kahen
Published: The New York Law Journal, August 16, 2007
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Warrants Not Received 'In Connection With' Performance of Services

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, June 21, 2007
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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
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The Burden of Persuasion in Tax Litigation

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, December 21, 2006
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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
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Court Addresses Limitations on Pass-Through of Losses

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, August 17, 2006
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Applying Section 162(m) To Partnership Remuneration

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 20, 2006
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When Is A Contract An Option?

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, December 15, 2005
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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
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Gain Clarified in Shareholder Loans to S Corporations

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 20, 2005
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Proposed Rules Regarding Transfers of Partnership Interests for Services

by Ezra Dyckman, David E. Kahen
Published: New York Law Journal, August 24, 2005
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Impact of Securities Laws on Taxation of Compensation

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 18, 2005
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IRS Shines Spotlight On Executive Compensation Practices

by David E. Kahen
Published: The Metropolitan Corporate Counsel, July 01, 2005
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Formation, Reorganization, Liquidation of Insolvent Corporations

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 21, 2005
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Redemption of Stock in Family-Owned Corporation

by Elliot Pisem, David E. Kahen
Published: The New York Law Journal, February 17, 2005
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Deductibility Limits on Accrued Interest to Related Parties

by Elliot Pisem, David E. Kahen
Published: The New York Law Journal, December 16, 2004
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A Revolution in the World of Deferred Compensation

by Norman J. Misher, David E. Kahen
Published: The Tax Executive, November 15, 2004
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Exchanges of Short-Term Debt Instruments in Reorganizations

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, August 19, 2004
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'Dover' and the Consequences of Check-the-Box Liquidations

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 17, 2004
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Treatment of Contingent Liabilities Assumed in Purchase of Assets

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 19, 2004
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New Guidance Regarding Tax Treatment of Deemed Liquidations

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 18, 2003
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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
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Reduction of Tax Attributes Following Cancellation of Debt

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 21, 2003
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Requirements for Spinoff Transactions

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 19, 2003
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Transfers to RICs and REITs

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 17, 2003
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New Proposed Rules Will Change Tax Treatment of Acquisition Costs

by Elliot Pisem, David E. Kahen
Published: The Metropolitan Corporate Counsel, March 01, 2003
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New Regulations Regarding Treatment of Transaction Costs

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 20, 2003
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Further Liberalization of Requirements for Corporate Reorganization

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 19, 2002
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IRS Settlement Initiatives Relating to Tax Shelters

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 17, 2002
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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
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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
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Accounting for Prepaid Items: 'U.S. Freightways v. Commissioner'

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, April 18, 2002
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The "Device" Test for Spinoffs Under Section 355

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 14, 2002
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The Hazards of (Mis)Allocation of Purchae Price

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 20, 2001
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Step Transactions and Mergers: Rev. Rul. 2001-46

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 18, 2001
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"Rite Aid": Consolidated Return Loss Disallowance Held Invalid

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 16, 2001
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New Rulings Regarding Corporate Reorganizations

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 21, 2001
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Stock Redemption or Payment of Compensation?

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 19, 2001
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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
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"Union Carbide" -- Tax Consequences Upon the Purchase of Leased Property

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, December 27, 2000
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Parking Transactions -- Developments Regarding 'Reverse' Like-Kind Exchanges

by David E. Kahen
Published: New York Law Journal, October 25, 2000
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What Is 'At Risk' -- Borrowing From a Person Having an Interest

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, August 23, 2000
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IRS Guidance -- Rules for Depreciating 'Infrastructure' Items

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, June 28, 2000
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Self-Charged Management Fees Under the Passive Loss Rules

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, April 26, 2000
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Capital Gains on Sales of Interests in Pass-Through Entities

by David E. Kahen
Published: New York Law Journal, February 23, 2000
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"Dealer" Property Issue Is Subject to Recent Tax Court Rulings

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, December 22, 1999
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Credit Line Mortgages -- And Their Treatment Under New York State Tax Law

by David E. Kahen
Published: New York Law Journal, October 27, 1999
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NYC Real Property Tax: The City's Tax Appeals Tribunal Finds a "Conduit"

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, August 25, 1999
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Reviewing Basis Allocation -- Disposing of Water Rights; Sale or Exchange of Capital Asset

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, June 23, 1999
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Allocation of Basis in Common Improvements After the Tax Court's 'Norwest' Decision

by David E. Kahen, Ronald A. Morris
Published: Journal of Taxation, March 01, 1999

Deferred Exchanges -- IRS Issues Proposed Rules for Escrow and Settlement Funds

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, February 24, 1999
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Like-Kind Exchanges -- Inattentive Accounting Dooms Change-of-Purpose Argument

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, December 23, 1998
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Burdens of Proof -- Calculating a Borrower's Gain Recognition upon Foreclosure

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, October 28, 1998
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At-Risk Rules -- IRS Issues Regulations for Qualified Nonrecourse Financing

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, August 26, 1998
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QSSS Election -- Proposed Regulations Regarding S Corporation Subsidiaries

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, June 24, 1998
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Income Subject to UBT -- City's Tax Applied to Condominium and Co-Op Conversion

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, April 22, 1998
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Looking for Guidance -- IRS Advises on "Like-Kind" Exchanges Involving Related Parties

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, February 25, 1998
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Identifying the Real Owner -- Tax Court Revisits Grants of Reciprocal Put and Call Options

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, December 24, 1997
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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
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Taxpayer Relief Act of 1997 -- New Provisions Affecting Ownership or Use of Real Property

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, August 27, 1997
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Tenant Allowances -- When Are Construction-Related Payments Included in Income?

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, June 25, 1997
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Purchaser's Obligations -- When Nonrecourse Debt Exceeds the Value of the Property

by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, April 23, 1997
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Who Sold the Property? -- Step Transactions in the Context of Involuntary Conversions

by David E. Kahen
Published: New York Law Journal, February 26, 1997
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