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Articles / Workouts and Debt Restructurings

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 21, 2018
Download the file for S Corporation Elections -- Who Decides?.
by Ezra Dyckman, Daniel W. Stahl
Published: New York Law Journal, April 26, 2017
Download the file for IRS Ruling Limits Exclusion to COD Income.
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 Ezra Dyckman, Libin S. Zhang
Published: New York Law Journal, June 27, 2012
Download the file for Cancellation of Indebtedness Income From Partnerships.
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 Ezra Dyckman, Lana A. Kalickstein
Published: New York Law Journal, December 28, 2011
Download the file for Still Stressing Over Distressed Debt.
by Ezra Dyckman, Lana A. Kalickstein
Published: New York Law Journal, October 27, 2010
Download the file for New Temporary Regulations Provide Helpful Relief for Troubled Debtor Partnerships.
by Ezra Dyckman, Lana A. Kalickstein
Published: New York Law Journal, October 28, 2009
Download the file for New Provision Offers Relief to Troubled Debtor Taxpayers.
by Ezra Dyckman, Lana A. Kalickstein
Published: New York Law Journal, December 24, 2008
Download the file for IRS Clarifies Cancellation Of Partnership Indebtedness.
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 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, February 15, 2001
Download the file for Supreme Court Addresses Discharge of Debt Income for S Corporation in
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 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, April 23, 1997
Download the file for Purchaser's Obligations -- When Nonrecourse Debt Exceeds the Value of the Property.