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Articles / Corporate Taxation

by Libin S. Zhang
Published: Tax Notes, January 21, 2019
Download the file for Links to the Past: Old Exceptions to New Interest Deduction Limitations.
by Libin S. Zhang
Published: Bloomberg Insights, January 10, 2019
Download the file for Qualified Opportunity Zones: Death, Taxes, and Other Uncertainties.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 19, 2018
Download the file for Adoption and Change of Accounting Method:
by Libin S. Zhang
Published: Tax Notes, November 12, 2018
Download the file for The Discreet Charms of the Dividends Received Deduction.
by Libin S. Zhang
Published: Tax Management Real Estate Journal, November 7, 2018
Download the file for Qualified Opportunity Zones and Select Partnership Issues.
by Libin S. Zhang
Published: Tax Notes, October 29, 2018
Download the file for Simultaneous Equations for Simpler Tax Analysis.
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'.
by Libin S. Zhang, Michael S. Grisolia
Published: Tax Notes, October 15, 2018
Download the file for Through a Glass Darkly: REIT Earnings and Profits.
by Libin S. Zhang
Published: September 18, 2018
Download the file for Comments to Proposed Regulations under Section 965.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 16, 2018
Download the file for Loan v. Distribution:
by Libin S. Zhang
Published: Tax Notes, August 6, 2018
Download the file for Qualified Opportunity Zones: Hot Tubs and Other Hot Topics.
by Libin S. Zhang
Published: Tax Notes, July 2, 2018
Download the file for To the Frying Pan: New Virtues of Subpart F over GILTI.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 21, 2018
Download the file for S Corporation Elections -- Who Decides?.
by Libin S. Zhang
Published: Tax Notes, May 21, 2018
Download the file for Marginal Income Tax Rates of the Passthrough Business Deduction.
by Libin S. Zhang, Joshua A. Rabinovits
Published: Tax Notes, April 30, 2018
Download the file for The End of Eternity: Anomalies in Transition to Territoriality.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 19, 2018
Download the file for Recent Developments Regarding Contributions to Capital.
by Libin S. Zhang
Published: Tax Management International Journal, April 13, 2018
Download the file for Direct Foreign Tax Credit and GILTI: The Curious Incidence of the Credit That Was Not Cut.
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.
by Ellen Seiler Brody
Published: TaxStringer, February 1, 2018
Download the file for The Tax Cuts and Jobs Act - Traps for the Unwary Accountant.
by David E. Kahen, Judy M. Hensley
Published: Benefits & Compensation Update, December 29, 2017
Download the file for Benefits & Compensation Update:  President Signs H.R. 1 (Tax Cuts and Jobs Act).
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'.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 19, 2017
Download the file for Developments Regarding Micro-Captive Insurance Structures.
by David E. Kahen
Published: New York Law Journal, August 17, 2017
Download the file for Distinguishing Equity From Debt in Related Party Contexts.
by Michael J. Miller, Ellen Seiler Brody
Published: Tax Management International Journal, August 4, 2017
Download the file for Foreign Corporation Not Taxable on Redemption of Partnership Interest: Tax Court Rejects Rev. Rul. 91-32.
by Ellen Seiler Brody, Michael J. Miller
Published: Bloomberg BNA Daily Tax Report, August 3, 2017
Download the file for Reliance on a CPA As Reasonable Cause:
by Joseph Lipari, Ellen Seiler Brody
Published: TaxStringer, August 1, 2017
Download the file for Is New York Overreacting on Audit and Litigation of Federal Issues?.
by Michael J. Miller, Ellen Seiler Brody, Mark David Rozen
Published: R&H Letter to Clients and Friends, July 24, 2017
Download the file for Tax Court Rejects Revenue Ruling 91-32 -- Holds Greek Corporation's Gain from the Redemption of Its Partnership Interest Not To Be Taxable as Effectively Connected Income.
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?.
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?.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 16, 2017
Download the file for Recent Developments Relating to S Corporations.
by Nancy Chassman, Michael S. Grisolia
Published: Bloomberg BNA Tax Management Memorandum, November 14, 2016
Download the file for Eradicating Double Non-Taxation: A Comparative Analysis of the 2016 U.S. Model Income Tax Convention and OECD/G20 BEPS Action 6.
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.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 18, 2016
Download the file for The Ever-Expanding 'Danielson' Rule?.
by Nancy Chassman, Charles S. Nelson
Published: Tax Notes, July 25, 2016
Download the file for Managing Global Tax Controversy: A Primer for the U.S. Multinational.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 16, 2016
Download the file for Recent Guidance Regarding Deduction of Fines.
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.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 18, 2016
Download the file for Receipt of
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 17, 2015
Download the file for Revisiting Allocation of Basis Issues:
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 15, 2015
Download the file for What is
by David E. Kahen
Published: New York Law Journal, August 20, 2015
Download the file for Decisions Tackle Corporate Equity and Compensation.
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.
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.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 19, 2015
Download the file for
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.
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.
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.
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.
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.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 20, 2014
Download the file for Property Abandonment Results in Capital Loss:
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 19, 2013
Download the file for
by Norman J. Misher, Allen J. Erreich, Charles C. Shulman, Judy M. Hensley, Chase B. Steinlauf
Published: R&H Letter to Clients and Friends, December 10, 2013
Download the file for Employee Benefit Plan Compliance With The Recent DOMA Supreme Court Decision.
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'.
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?.
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.
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.
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.
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.
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'.
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>
.
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'.
by Michael J. Miller, Ellen Seiler Brody
Published: International Tax Journal, May-April, 2012
Download the file for Foreign Asset Reporting Under Code Section 6038D.
by Elliot Pisem
Published: Journal of Taxation, May 01, 2012
Download the file for 'STARS' Wars -- the Service Strikes Back at Taxpayer Claims of Privilege.
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.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, February 16, 2012
Download the file for Accrual of Deduction for Disputed Amount.
by Elliot Pisem, Libin S. Zhang
Published: Journal of Taxation, February 01, 2012
Download the file for The Wizard of Broz: S Corporations, Economic Outlay, and Debt Basis.
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.
by Norman J. Misher, Allen J. Erreich, Ellen Seiler Brody
Published: R&H Letter to Clients and Friends, October 19, 2011
Download the file for The New Voluntary Disclosure: No, It's Not For Those Hidden Foreign Bank Accounts -- This Time It's For Employers Who Need to Reclassify Their Workers As Employees.
by David E. Kahen, Elliot Pisem
Published: New York Law Journel, August 18, 2011
Download the file for Noncompetition Covenants: 'Recovery Group v. Commissioner'.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, April 21, 2011
Download the file for Transferee Liability: Recent Developments.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, February 17, 2011
Download the file for Substance Over Form - 'WB Acquisitions'.
by Elliot Pisem
Published: Journal of Taxation, February 01, 2011
Download the file for Court of Federal Claims Splits on the Computation of the TEFRA 'Jurisdictional Deposit'.
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.
by Elliot Pisem
Published: Journal of Taxation, December 01, 2010
Download the file for Lack of Consistency in S Corporation Reporting -- How Onerous Are the Results?.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, October 21, 2010
Download the file for Rules Address Reporting of Securities Transactions.
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.
by Ellen Seiler Brody
Published: Journal of Taxation, August 01, 2010
Download the file for The Requirement For a Deficiency Notice -- When an Absolute Provision Is Not Always Absolute.
by Elliot Pisem
Published: Journal of Taxation, July 01, 2010
Download the file for Sales-Based Contingent Royalties Are Not a Production Cost Capitalized Under Section 263A.
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.
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.
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.
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.
by David E. Kahen
Published: New York Law Journal, June 18, 2009
Download the file for Gratuitous Transfer to Related Partnership Not a 'Distribution'.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 16, 2009
Download the file for Court Addresses 'Reasonableness' of Compensation.
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.
by Norman J. Misher
Published: The Journal of Private Equity, January 01, 2009
Download the file for Private Equity Fund Found Liable for Pension Obligation of Bankrupt Portfolio Company.
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.
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.
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.
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.
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.
Published: R&H Letter to Clients and Friends, June 11, 2008
Download the file for The Short-Term Deferral Rule Can Mitigate the Impact of Section 409A.
by Elliot Pisem
Published: Journal of Taxation, May 01, 2008
Download the file for What Happened to My Prepayment Forum? The Penalty Problem in TEFRA Partnership Audit Cases.
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).
Published: R&H Letter to Clients and Friends, April 02, 2008
Download the file for Time To Comply With Section 409A Is Running Out.
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?.
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.
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.
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.
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.
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.
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.
by , Carolyn Joy Lee
Published: State Tax Notes, April 17, 2006
Download the file for State Corporate Income Taxes No Longer Make Sense.
by David E. Kahen, Elliot Pisem
Published: New York Law Journal, December 15, 2005
Download the file for When Is A Contract An Option?.
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.
Published: The Metropolitan Corporate Counsel, September 01, 2005
Download the file for Is Evading Foreign Taxes A U.S. Crime?.
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.
by David E. Kahen
Published: The Metropolitan Corporate Counsel, July 01, 2005
Download the file for IRS Shines Spotlight On Executive Compensation Practices.
Published: R&H Letter to Clients and Friends, June 08, 2005
Download the file for New IRS Rules on Written Tax Advice.
by Elliot Pisem
Published: The Metropolitan Corporate Counsel, May 01, 2005
Download the file for How Many Tax Opinions Will You Need: And Where Will You Get Them?.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 21, 2005
Download the file for Formation, Reorganization, Liquidation of Insolvent Corporations.
Published: The Metropolitan Corporate Counsel, March 01, 2005
Download the file for Should Accounting Firms Be Tax Advisors?.
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.
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.
by Richard A. Levine
Published: The Metropolitan Corporate Counsel, November 01, 2004
Download the file for A Tax Opinion Is Not A Bulletproof Vest.
by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, October 27, 2004
Download the file for There's No Guarantee: Proposed Regulations on Wholly-Owned LLCs.
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.
by Ezra Dyckman, Ronald A. Morris
Published: New York Law Journal, June 25, 2004
Download the file for Give and Take -- New Federal, State and City Tax Legislation.
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.
by JoAnn Luehring
Published: The Metropolitan Corporate Counsel, June 01, 2004
Download the file for Awarding Scholarships and Disaster Relief to Employees.
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.
by Lary S. Wolf
Published: The Metropolitan Corporate Counsel, January 01, 2004
Download the file for Roberts & Holland: The Largest Tax Boutique in The Country.
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.
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.
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.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 19, 2003
Download the file for Requirements for Spinoff Transactions.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 17, 2003
Download the file for Transfers to RICs and REITs.
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.
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.
by Elliot Pisem
Published: R & H Letter to Clients and Friends, January 10, 2003
Download the file for Disclosures Required on 2002 Tax Returns.
by Elliot Pisem
Published: The Metropolitan Corporate Counsel, January 01, 2003
Download the file for Privilege in Tax Matters: Your Accountant v. Your Lawyer?.
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.
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.
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.
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'.
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'.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, February 14, 2002
Download the file for The
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.
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.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 16, 2001
Download the file for
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 21, 2001
Download the file for New Rulings Regarding Corporate Reorganizations.
by Elliot Pisem, David E. Kahen
Published: New York Law Journal, April 19, 2001
Download the file for Stock Redemption or Payment of Compensation?.
by Ronald A. Morris, Ezra Dyckman
Published: New York Law Journal, February 28, 2001
Download the file for Installment Method Reinstated for Accrual-Method Taxpayers.
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
by Elliot Pisem
Published: New York Law Journal, August 17, 2000
Download the file for What's the Option Worth?.
by Elliot Pisem
Published: New York Law Journal, June 15, 2000
Download the file for When Is a Merger Not a Merger?.
by Elliot Pisem, Ellen Seiler Brody
Published: New York Law Journal, April 20, 2000
Download the file for Rules for Product Liability Losses for Consolidated Groups.
by Elliot Pisem, Ronald A. Morris, Ellen Seiler Brody
Published: R & H Letter to Clients & Friends, February 28, 2000
by Elliot Pisem, Ezra Dyckman
Published: New York Law Journal, February 17, 2000
Download the file for Conversion of Corporations to RICs and REITs.
by Joseph Lipari
Published: Tax Management International Journal, January 14, 2000
by Elliot Pisem, Ezra Dyckman
Published: New York Law Journal, December 23, 1999
Download the file for Ticket to Work and Work Incentives Act of 1999.
by Elliot Pisem
Published: New York Law Journal, October 12, 1999
Download the file for Tax Law's Insolvency Definition Not the Same as Bankruptcy's.
by Elliot Pisem
Published: New York Law Journal, August 19, 1999
Download the file for New Rules for Purchase Price Allocations in Taxable
by Elliot Pisem
Published: New York Law Journal, June 19, 1999
Download the file for Treasury Brings
by Elliot Pisem
Published: R & H Newsletter -- Tax Insights, February 28, 1999
by , Carolyn Joy Lee
Published: PLI - Mergers & Acquisitions 1999, January 11, 1999
by Elliot Pisem, Ellen Seiler Brody
Published: New York Law Journal, December 24, 1998
Download the file for Bankruptcy Code Trumps Internal Revenue Code.
by Sanford H. Goldberg, Peter A. Glicklich
Published: Canadian Tax Journal, December 01, 1998
by Elliot Pisem
Published: New York Law Journal, August 27, 1998
Download the file for Just When You Thought It Was Safe to Go Back in the Water: Recharacterizing Debt as Equity.
by Ronald A. Morris, David E. Kahen
Published: New York Law Journal, June 24, 1998
Download the file for QSSS Election -- Proposed Regulations Regarding S Corporation Subsidiaries.
by Elliot Pisem, Allen J. Erreich
Published: New York Law Journal, April 23, 1998
Download the file for Selling Closely-Held Stock to an Employee Stock Ownership Plan -- How Adequate Must the Consideration Be?.
by Ronald A. Morris, 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.
by Elliot Pisem, Quincy Cotton
Published: New York Law Journal, October 23, 1997
Download the file for To Vote or Not to Vote, That Is the Question.
by Elliot Pisem
Published: New York Law Journal, August 28, 1997
Download the file for Corporate Provisions of the Taxpayer Relief Act of 1997.
by Elliot Pisem, Ellen Seiler Brody
Published: New York Law Journal, June 26, 1997
Download the file for Employee Sells a Home and Employer Gets a Tax Deduction.
by Elliot Pisem
Published: New York Law Journal, April 24, 1997
Download the file for Rules on Below-Market and Interest-Free Loans.
by Elliot Pisem, Ellen Seiler Brody
Published: New York Law Journal, February 27, 1997
Download the file for Continuity of Interest Rules May Be Liberalized -- But Can Remain a Trap for the Unwary.
by Elliot Pisem, Lary S. Wolf, Peter A. Glicklich
Published: R & H Newsletter -- Tax Insights, January 01, 1997