Articles / Workouts and Debt Restructurings

S Corporation Elections -- Who Decides?

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 21, 2018
Download this File.

IRS Ruling Limits Exclusion to COD Income

by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, April 26, 2017
Download this File.

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 this File.

Cancellation of Indebtedness Income From Partnerships

by Ezra Dyckman, Libin S. Zhang
Published: New York Law Journal, June 27, 2012
Download this File.

The Wizard of Broz: S Corporations, Economic Outlay, and Debt Basis

by Elliot Pisem, Libin S. Zhang
Published: Journal of Taxation, February 01, 2012
Download this File.

Still Stressing Over Distressed Debt

by Ezra Dyckman, Lana A. Kalickstein
Published: New York Law Journal, December 28, 2011
Download this File.

New Temporary Regulations Provide Helpful Relief for Troubled Debtor Partnerships

by Ezra Dyckman, Lana A. Kalickstein
Published: New York Law Journal, October 27, 2010
Download this File.

New Provision Offers Relief to Troubled Debtor Taxpayers

by Ezra Dyckman, Lana A. Kalickstein
Published: New York Law Journal, October 28, 2009
Download this File.

IRS Clarifies Cancellation Of Partnership Indebtedness

by Ezra Dyckman, Lana A. Kalickstein
Published: New York Law Journal, December 24, 2008
Download this File.

Exchanges of Short-Term Debt Instruments in Reorganizations

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, August 19, 2004
Download this File.

Reduction of Tax Attributes Following Cancellation of Debt

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, August 21, 2003
Download this File.

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 this File.

Bankruptcy Code Trumps Internal Revenue Code

by Elliot Pisem, Ellen Seiler Brody
Published: New York Law Journal, December 24, 1998
Download this File.

Just When You Thought It Was Safe to Go Back in the Water: Recharacterizing Debt as Equity

by Elliot Pisem
Published: New York Law Journal, August 27, 1998
Download this File.

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
Download this File.