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Section 467 Leases: Having Your Cake and Eating It Too?
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, August 28, 2019
Download the file for Section 467 Leases: Having Your Cake and Eating It Too?.
"Claim of Right" Update: Mihelick v. United States
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 15, 2019
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Always Be Nice to Whistle-blowers (And Other Changes Made by the Taxpayer First Act)
by Elliot Pisem, Ellen Seiler Brody
Published: July 25, 2019
Download the file for Always Be Nice to Whistle-blowers (And Other Changes Made by the Taxpayer First Act).
Proposed Regulations on Retirement Plan Distribution Withholding for Recipients with Non-U.S. Addresses
by Allen J. Erreich, Charles C. Shulman
Published: Benefits & Compensation Update, July 2, 2019
Download the file for Proposed Regulations on Retirement Plan Distribution Withholding for Recipients with Non-U.S. Addresses.
Opportunity Zone Talking Points for Fourth of July BBQs
by Ezra Dyckman, Aaron S. Gaynor
Published: New York Law Journal, June 26, 2019
Download the file for Opportunity Zone Talking Points for Fourth of July BBQs.
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'.
The SECURE Act Passes the House of Representatives
by Judy M. Hensley, Chase B. Steinlauf, Ariel B. Woldar
Published: Benefits and Compensation Update, June 10, 2019
Download the file for <p>The SECURE Act Passes the House of Representatives</p> .
Avoiding the "Commercial Activity" Traps for Foreign Sovereigns Investing in U.S. Real Estate
by Michael J. Miller
Published: Canadian Tax Journal, June, 2019
Download the file for Avoiding the
Discretionary Treaty Benefits and the Unbearable Absurdity of the PPT
by Michael J. Miller
Published: International Tax Journal, May-June, 2019
Download the file for Discretionary Treaty Benefits and the Unbearable Absurdity of the PPT.
Benefits & Compensation Update (May, 2019)
by Norman J. Misher, Allen J. Erreich, Judy M. Hensley, Charles C. Shulman, Chase B. Steinlauf, Ariel B. Woldar
Published: Benefits & Compensation Update, May 17, 2019
Download the file for Benefits & Compensation Update (May, 2019).
Buyer (and Seller) Beware: Changes to NYS Transfer Tax and Mansion Tax
by Ezra Dyckman
Published: New York Law Journal, April 24, 2019
Download the file for Buyer (and Seller) Beware: Changes to NYS Transfer Tax and Mansion Tax.
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.
Apple Sales Tax Case Disregards Form of Transaction
by Joseph Lipari, Aaron S. Gaynor
Published: New York Law Journal, March 8, 2019
Download the file for Apple Sales Tax Case Disregards Form of Transaction.
In Domicile Case, Tax Department Taxes Another "Bizarro" Position
by Joseph Lipari, Aaron S. Gaynor
Published: New York Law Journal, March 8, 2019
Download the file for In Domicile Case, Tax Department Taxes Another
Marriage and the 2017 Tax Reform Law
Published: The Daily Tax Report, February 28, 2019
Download the file for Marriage and the 2017 Tax Reform Law.
Anything But Simple Interest: Proposed Regulations Under Section 163(j)
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, February 27, 2019
Download the file for Anything But Simple Interest: Proposed Regulations Under Section 163(j).
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'.
Links to the Past: Old Exceptions to New Interest Deduction Limitations
Published: Tax Notes, January 21, 2019
Download the file for Links to the Past: Old Exceptions to New Interest Deduction Limitations.
Qualified Opportunity Zones: Death, Taxes, and Other Uncertainties
by , By Libin Zhang (former partner at Roberts & Holland LLP)
Published: Bloomberg Insights, January 10, 2019
Download the file for Qualified Opportunity Zones: Death, Taxes, and Other Uncertainties.
Opportunity Zone Talking Points for Cocktail Parties
by Ezra Dyckman, Aaron S. Gaynor
Published: New York Law Journal, December 26, 2018
Download the file for Opportunity Zone Talking Points for Cocktail Parties.
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:
Recent Opinion Holds Office Is Not a "Permanent Place of Abode"
by Joseph Lipari, Aaron S. Gaynor
Published: New York Law Journal, December 13, 2018
Download the file for Recent Opinion Holds Office Is Not a
The Discreet Charms of the Dividends Received Deduction
Published: Tax Notes, November 12, 2018
Download the file for The Discreet Charms of the Dividends Received Deduction.
Qualified Opportunity Zones and Select Partnership Issues
Published: Tax Management Real Estate Journal, November 7, 2018
Download the file for Qualified Opportunity Zones and Select Partnership Issues.
Simultaneous Equations for Simpler Tax Analysis
Published: Tax Notes, October 29, 2018
Download the file for Simultaneous Equations for Simpler Tax Analysis.
The Fog Is Starting to Clear: Proposed Regulations Under §199A
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, October 24, 2018
Download the file for The Fog Is Starting to Clear: Proposed Regulations Under §199A.
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'.
Through a Glass Darkly: REIT Earnings and Profits
by Michael S. Grisolia
Published: Tax Notes, October 15, 2018
Download the file for Through a Glass Darkly: REIT Earnings and Profits.
Comments to Proposed Regulations under Section 965
Published: September 18, 2018
Download the file for Comments to Proposed Regulations under Section 965.
Déjà Vu All Over Again: New Proposed Disguised Sale Regulations
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, August 22, 2018
Download the file for Déjà Vu All Over Again: New Proposed Disguised Sale Regulations.
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:
Qualified Opportunity Zones: Hot Tubs and Other Hot Topics
Published: Tax Notes, August 6, 2018
Download the file for Qualified Opportunity Zones: Hot Tubs and Other Hot Topics.
To the Frying Pan: New Virtues of Subpart F over GILTI
Published: Tax Notes, July 2, 2018
Download the file for To the Frying Pan: New Virtues of Subpart F over GILTI.
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?.
May 24, 2018

Judy M. Hensley participated on the panel of the JCEB Webinar “Benefit Plan Overpayments: Recognition, Recovery and Write-Off” on May 24 from 1:00-2:30pm Eastern.  Please click here for more information.

Marginal Income Tax Rates of the Passthrough Business Deduction
Published: Tax Notes, May 21, 2018
Download the file for Marginal Income Tax Rates of the Passthrough Business Deduction.
The End of Eternity: Anomalies in Transition to Territoriality
Published: Tax Notes, April 30, 2018
The End of Eternity: Anomalies in Transition to Territoriality
Published: Tax Notes, April 30, 2018
Download the file for The End of Eternity: Anomalies in Transition to Territoriality.
Tax Reform May Contain Some Nasty Surprises for Rental Property Owners
by Ezra Dyckman, Charles S. Nelson
Published: New York Law Journal, April 25, 2018
Download the file for Tax Reform May Contain Some Nasty Surprises for Rental Property Owners.
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.