TABLE OF CONTENTS:



Notes to Table of Contents:No Electronic Permission (No DiscoverPLUS/flash drive): 45B, 215, 258B, 326A 4 out of 718 chapters will not be included on the flash drive or DiscoverPlusPrepared forTHE CORPORATE TAX PRACTICE SERIES:STRATEGIES FOR ACQUISITIONS, DISPOSITIONS, SPIN-OFFS, JOINT VENTURES, FINANCINGS,REORGANIZATIONS & RESTRUCTURINGS 2018TABLE OF CONTENTS:(See Back of Volume Thirty-One for Table of Contents for All Volumes in this Set)CONTENTS:PagesVolume 11.General Overview and Strategies in Representing Sellers1370Louis S. Freeman, Retired PartnerSkadden, Arps, Slate, Meagher & Flom LLP1A.RESERVED21B.RESERVED2Volume 21C.Basic Tax Issues in Acquisition Transactions66Michael L. SchlerCravath, Swaine & Moore LLP1D.New York State Bar Association Tax SectionReport on the Proposed Regulations under Section 1411661E.Proposed Net Investment Tax Regs' Impact on Alternatives34Kara FriedenbergPwC1F.Overview of the Federal Tax System as in Effect for 2018Joint Committee on Taxation421G.Overview of the Federal Tax System as in Effect for 2017 (JCX-17-17)^42Joint Committee on Taxation1H.U.S. Tax Reform – Observations on M&A Tax Considerations26Laurence M. BambinoEthan D. HarrisShearman & Sterling LLP1I.Taking Stock of US ‘Tax Reform’ as the Dust Settles8Marc M. LeveyAlexandra MinkovichJoshua D. OdintzKathryn E. RimpfelBaker & McKenzie LLP1J.The Political Realities Behind Enacting U.S. Tax Reform14Marc M. LeveyAlexandra MinkovichJoshua D. OdintzKathryn E. RimpfelBaker & McKenzie LLP2.Negotiating the Stock Sale of a Business: Corporate and Drafting Aspects40Peter L. FaberMcDermott Will & Emery LLP3.Selling the Private Company128Michael D. Fernhoff Proskauer4.Structuring the Deal—Taxable, Tax-Free or a Little of Both? 24Michael HirschfeldAndersen Tax LLC5.Drafting and Negotiating the Tax Provisions of the Acquisition Agreement^52Raj TandenMarina ChoundasFoley & Lardner LLP6.SFAS No. 142 Makes Its Debut 8Robert WillensRobert Willens LLC7.FASB Proposal: FASB Proposes an Overhaul of How We Account For Business Combinations10Robert WillensRobert Willens LLC8.FASB Discloses Proposal to Change the Accounting for Business Combinations that Feature10Contingent ConsiderationRobert Willens Robert Willens LLC9. FASB Decisions Continue to Erode Goodwill 10Robert WillensRobert Willens LLC10. FASB’s Proposal for SPEs 10Robert Willens Robert Willens LLC11. SFAS No. 142 Disclosures Are Revealing10Robert WillensRobert Willens LLC12.A CEO’s and CFO’s Guide to the Effect of Taxes on Deal Terms and the Acquisition Agreement^ 26Glen A. Kohl??????????????????????????????????????????????????????????????????????????????????????????????????????? Jason Weinstein????????????????????????????????????????????????????????????????????????????????????????????????????????? Julie DivolaPillsbury Winthrop Shaw Pittman LLP13.The Tax Lawyer’s Perspective on Acquisition Agreements50Richard L. ReinholdCatherine A. HarringtonWillkie Farr & Gallagher LLP14.Diligence, Negotiation and Drafting Merger & Acquisition Agreements with a Focus on Tax Matters^58Raj TandenMarina ChoundasFoley & Lardner LLP15.Negotiating Tax Provisions in Merger and Acquisition Agreements 68John J. Clair (Retired Partner)Latham & Watkins LLPChristopher M. LeichRopes & Gray LLPGary B. MandelSimpson Thacher & Bartlett LLPLewis R. SteinbergBank of America Merrill Lynch16.Tax and Tax-Related Provisions of U.S. Stock Purchase Agreements40William G. CavanaghNorton Rose Fulbright US LLPErez TucnerHolland & Knight LLP17.The Tax Due Diligence Process and Negotiating and Drafting118 Tax Provisions in Acquisition AgreementsJames M. LynchWinston & Strawn LLP17A.The Taxation of Tax Indemnity Payments from Clark to Cosentino^46James F. HaydenWhite & Case LLP18.Negotiating Merger and Acquisition Agreements78Martin B. AmdurWeil, Gotshal & Manges LLPDaniel P. MeehanKirkland & Ellis LLPMichael KatzGTS Securities LLCGlen A. Lewis R. SteinbergBank of America Merrill Lynch19.Due Diligence: State and Local Tax Aspects16Peter L. FaberMcDermott Will & Emery LLP20.Overview of State and Local Taxation62Ethan D. MillarAlston & Bird LLP21.State Corporate Income Tax Consequences Of Federal Tax Reform22Walter HellersteinUniversity of Georgia Law SchoolJon SedonKPMG LLP22.State and Local Tax Aspects of Corporate Acquisitions66Ethan D. MillarClark R. CalhounAndrew W. YatesAlston & Bird LLP23.Impact of Sales and Use Taxes on Corporate Transactions^28Peter L. Faber McDermott Will & Emery LLP24.State and Local Income and Franchise Tax Aspects of Corporate Acquisitions^62Peter L. FaberMcDermott Will & Emery LLPVolume 325.RESERVED226.The Impact of Legal Entities on the Mechanics of Unitary Reporting38Giles SuttonDixon Hughes Goodman LLPNicholas E. FordTracFone Wireless, Inc.27.Section 338(324+78)=402AppendixMark J. Silverman Steptoe & Johnson LLP 28.Section 338(h)(10)(134+40)=174AppendixMark J. SilvermanSteptoe & Johnson LLP29.RESERVED230.Section 338(h)(10)^80Mark L. Yecies, Esq. (Retired)Karen Gilbreath SowellShane J. KiggenEY30A.Section 336(e) Regulations34Donald W. BakkeEYLeila E. VaughanRoyer Cooper Cohen Braunfeld LLC30B.An Analysis of the Section 336(e) Regulations^112Don LeathermanUniversity of Tennessee College of Law30C.A Survey of the Long Awaited 336(e) Regulations; Work Still Needs to Be Done62Gary B. MandelSimpson Thacher & Bartlett LLP30D.RESERVED230E. Final Regulations on Qualified Stock Dispositions^24Jasper L. Cummings, Jr.Alston & Bird LLP30F.New York State Bar Association Tax Section Letter Response:Proposal to Modify Regulations Under Section 336(e) and Section 338^1230G.American Bar Association Section of Taxation Comments on Regulations Enabling Elections for Certain Transactions Under Section 336(e)^8030H.American Bar Association Section on TaxationComments on Section 336(e)^7831.Purchase Price Allocation Rules: Sections 1060, 338, and 197136Mark J. Silverman Steptoe & Johnson LLP32.Bonus Questions on the New Bonus Depreciation Rules62Richard M. NugentSean E. JackowitzL. Matthew WaterhouseJones DayVolume 433.U.S. Tax Reform and Intangible Property: To Inbound or Not to Inbound12Devon M. BodohGreg W. FeathermanAndrew D. SimmonsKPMG LLP34.Capitalization of Amounts Paid to Acquire or Create Intangibles and to Facilitate Certain Capital Transactions102David A. SchneiderSkadden, Arps, Slate, Meagher & Flom LLP35.RESERVED236. The Final INDOPCO Regulations: An Outline of Their Application in the M&A Context18Laurence M. Bambino Shearman & Sterling LLPRichard M. NugentJones Day37.?????????? Selected Tax Accounting Issues in Mergers and Acquisitions+336Glenn R. Carrington (Retired)Amy J. SargentEY38.RESERVED239.Tax Treatment of Reorganization Costs88Mark J. SilvermanSteptoe & Johnson LLP40.RESERVED241.RESERVED242.The Tax Treatment of Earnouts in Business Acquisitions^ 22Kimberly S. BlanchardWeil, Gotshal & Manges LLP42A.A Financial and Income Tax Analysis of Earnouts42Jerome M. HeschFlorida International University Law SchoolStephen BreitstoneMeltzer, Lippe, Goldstein & Breitstone, LLP43.Traps and Opportunities Involving Contingent Purchase Price Acquisitions: 26Why Does Something So Simple Have To Be So Complicated?David S. RaabLatham & Watkins LLP43A.Taxation of Earn-Outs in Public Company Acquisitions: 30New CVRs Raise Unsettled Tax IssuesWilliam R. Skinner*Fenwick & West LLP44.Contingent Consideration, Contingent Liabilities and Indemnities in Acquisitions 270Robert H. WellenInternal Revenue ServiceVolume 545.Some Impacts of the Tax Cuts and Jobs Act on Choice of Entity Considerations for Closely Held Businesses16Bahar SchippelSnell & Wilmer LLP45A.Candy Land or Sorry: Thoughts on Qualified Small Business Stock30Janet AndolinaKelsey LemasterGoodwin Procter LLP45B.Revisiting Choice of Entity under the TCJA+34Steven I. KleinSher Garner Cahill Richter Klein & Hilbert, LLCC. Wells Hall, IIINelson Mullins Riley & Scarborough, LLP46.The Impact of the 2017 Act’s Tax Rate Changes on Choice of Entity22James R. RepettiBoston College Law School46A.New York State Bar Association Tax SectionReport No. 1392 on Section 199A3646B.Assumed Liability Deductions^26Jasper L. Cummings, Jr.Alston & Bird LLP46C.New York State Bar Association Tax Section Report on Treatment of “Deferred Revenue” by the Buyer in Taxable Asset Acquisitions^3847.The Partnership Union: Opportunities for Joint Ventures and Divestitures140Louis S. Freeman (Retired Partner)Victor HollenderBrian D. Krause Skadden, Arps, Slate, Meagher & Flom LLPDean S. ShulmanKirkland & Ellis LLP48.Opening Pandora’s Box: Who Is (or Should Be) a Partner?56Eric B. SloanGibson, Dunn & Crutcher LLP49.Tax Aspects of the Initial Partnership or LLC Negotiation20Sanford C. PresantGreenberg Traurig, LLPLeslie H. LoffmanProskauer50.RESERVED251.A Layman’s Guide to LLC Incentive Compensation^ 62Linda Z. Swartz*Cadwalader LLP52.Section 83(b), Section 409A, Section 457A and Subchapter K^58Linda Z. Swartz*Cadwalader LLP53.Rev. Proc. 2001-43, Section 83(b), and Unvested Profits Interests—The Final Facet of Diamond?? 46Eric B. SloanGibson, Dunn & Crutcher LLPSheldon I. BanoffKatten Muchin Rosenman LLP54.Proposed Regulations on Partnership Equity for Services Create Problems and Opportunities26Blake D. RubinAndrea Macintosh WhitewayEY55.Proposed Partnership Equity Compensation Regulations: “Little or No Chance” of Satisfying Everyone36Eric B. SloanGibson, Dunn & Crutcher LLP56.Navigating the Partner/Employee Dichotomy and SECA Tax Rules^48James B. SowellKPMG LLP57.Partners as Employees: A Proposal for Analyzing Partner Compensation22James B. SowellKPMG LLP58.Taxing Partnership Profits Interests as Compensation Income 48Michael L. SchlerCravath, Swaine & Moore LLP58A. Camp’s Plan for Carried Interest: One Step Forward, One Step Back^14James B. SowellKPMG LLP59.New York State Bar Association Tax Section Report on Proposed Carried Interest and Fee Deferral Legislation11660.Employee Benefits Considerations in Joint Ventures96Susan P. SerotaPeter J. HuntPillsbury Winthrop Shaw Pittman LLP61.The “Check-The-Box” Regulations: Elective Entity Classification Under Section 770120Barbara Spudis de MarignyOrrick, Herrington & Sutcliffe LLP61A.Defining “Partnership” For Federal Tax Purposes: Reconciling Culbertson §704(e)(1), and Check-the-Box46Ethan YaleUniversity of Virginia School of Law62.Disregarded Entities in Corporate Transactions64Timothy E. GlasgowPhilip B. WrightBryan Cave LLPVolume 663.Use of Limited Liability Companies in Corporate Transactions194Mark J. SilvermanLisa M. ZarlengaSteptoe & Johnson LLP64. A Disregarded Entity Must Be Taken Into Account52Marc D. TeitelbaumDentons US LLP65.RESERVED266.RESERVED267.Section 197 and Partnership Transactions46Mark J. Silverman Aaron P. NocjarSteptoe & Johnson LLP68.Final Section 197 Regulations: Application to Partnership Transactions82Barksdale Hortenstine (Retired)EYGary R. HuffmanVinson & Elkins LLP69.RESERVED270.Final Regulations on the Treatment of Disregarded Entities for Purposes of Characterizing and Allocating Liabilities Under Code Sec. 752: Questions and Complexities Continue28Blake D. RubinAndrea Macintosh WhitewayEYJon G. FinkelsteinKPMG LLP71.The Impact of a Capital Account Deficit Restoration Obligation on a Partner’s At-Risk Amount and Share of Liabilities: Hubert Enterprises, Inc. v. Commissioner30Blake D. RubinAndrea Macintosh WhitewayEYJon G. FinkelsteinKPMG LLP72.Sixth Circuit Vacates Controversial Hubert Case Dealing with Partner’s At-Risk Amount32Blake D. RubinAndrea Macintosh WhitewayEYJon G. FinkelsteinKPMG LLP73.Selected Tax Allocation Problems for Partnerships and LLCs34Sanford C. PresantGreenberg Traurig, LLPLeslie H. LoffmanProskauer73A.Managing Partnership Liability Allocations: Guarantees, DROs and Other Techniques+22Blake D. RubinAndrea M. WhitewayEYJon G. FinkelsteinKPMG LLP74.Selected Operating Agreement Tax Allocation Provisions for Limited Liability Companies20Sanford C. PresantGreenberg Traurig, LLPLeslie H. LoffmanProskauer75. A ‘Guaranteed’ Debacle: Proposed Partnership Liability Regulations58Blake D. RubinAndrea M. WhitewayEYJon G. FinkelsteinKPMG LLP76.An Analysis of the Rules Governing Partnership Allocations with Respect to Contributed Properties: The Final Regulations Under Section 704(c)108Barksdale Hortenstine (Retired)EY77.Section 704(c) Allocations: Choices and Consequences94Barksdale Hortenstine (Retired)EY78.Select Section 704(c) Issues with Respect to Partnership Revaluations (PowerPoint slides) 118Barksdale Hortenstine (Retired)EYTelma CoxPhillips 6678A.The Proposed Regulations Under Sections 704(c)(1)(C), 734, 743 and 755^110Peter C. MahoneyEYWilliam P. WassermanWilliam P. Wasserman, a Professional Corporation79.An Analysis of the Rules Governing Disguised Sales to Partnerships: Section 707(a)(2)(b)136Barksdale Hortenstine (Retired)EYVolume 780.Partnership Disguised Sale Rules216Mark J. Silverman Aaron P. Nocjar Steptoe & Johnson LLP81.New Proposed Regulations on Disguised Sales of Partnership Interests48Blake D. RubinAndrea Macintosh WhitewayEY82. Partnership Disguised Sales of Property: G-I Holdings Misses the Mark24Blake D. RubinAndrea Macintosh WhitewayEYJon G. FinkelsteinKPMG LLP82A. Tax Court Goes Overboard in Canal32Blake D. RubinAndrea Macintosh WhitewayEYJon G. FinkelsteinKPMG LLP83.Final Regulations Under Sections 704(c)(1)(B), 737, and 731(c)142Barksdale Hortenstine (Retired)EY84.Creative Partnership Exit Strategies56Stephen D. RoseTPG GlobalRobert E. HoloSimpson Thacher & Bartlett LLP85.Partnership Mixing-Bowl Issues (PowerPoint slides)70Mark J. SilvermanAaron P. Nocjar Steptoe & Johnson LLP86.RESERVED287.RESERVED288.Operational Issues of Section 751(b)—Current and Future (PowerPoint slides)38William P. WassermanWilliam P. Wasserman, a Professional Corporation89.RESERVED289A.Let’s Get Technical: Partnership Termination142Eric B. SloanGibson, Dunn & Crutcher LLPMark OpperEYTeresa LeeDeloitteTax LLP90.Creative Transactional Planning Using The Partnership Merger and Division Regulations40Blake D. RubinAndrea Macintosh WhitewayEY91.Partnership Mergers and Divisions: A User’s Guide76Eric B. SloanGibson, Dunn & Crutcher LLP92.Partnership Mergers: The Saga Continues22James B. SowellKPMG LLP93.Applying Sections 704(c) and 737 in Partnership Mergers and Divisions42James B. SowellKPMG LLP94.Mergers & Divisions of Partnerships32Barbara Spudis de MarignyOrrick, Herrington & Sutcliffe LLP95.Transactional Planning Under the Partnership Merger & Division Regulations134Barksdale Hortenstine (Retired)Peter C. MahoneyWilliam S. Woods, II (Retired)EYWilliam P. WassermanWilliam P. Wasserman, a Professional Corporation96.M&A Transactions Involving Partnerships and LLCs, Including Conversions, Mergers and Divisions182Warren P. KeanShumaker, Loop & Kendrick, LLP96A.New York State Bar Association Tax SectionReport on Revenue Ruling 99-660Volume 897.Partnerships in the Public Space22Eric B. SloanGibson, Dunn & Crutcher LLP98.Partnership Bankruptcy Tax Issues^84Linda Z. Swartz*Cadwalader LLP99.New Legislation Tightens Partnership Tax Rules34Blake D. RubinAndrea Macintosh WhitewayEYJon G. FinkelsteinKPMG LLP99A.Developments in Partnership and Real Estate Taxation in 2014^206Blake D. RubinEYJon G. FinkelsteinKPMG LLPGale E. ChanMcDermott Will & Emery LLP100.Recent Developments in Partnership Taxation196Blake D. RubinEYJon G. FinkelsteinKPMG LLPGale E. ChanMcDermott Will & Emery LLP100A. Recent Developments in Partnership and Real Estate Taxation in 2011172Blake D. RubinEYJon G. FinkelsteinKPMG LLPGale E. ChanMcDermott Will & Emery LLP100B.But How Is That Rule Applied in a Tiered Partnership Structure?48Jennifer H. AlexanderDeloitte Tax LLPJohn RooneyKPMG LLPBarksdale PenickEY100C.Partnerships With Reportable Entity Partners^14Charles E. BoyntonInternal Revenue ServiceBarbara A. LivingstonRWI101.Creditors Beware: Proposed Partnership Debt-For-Equity Regulations Deny Your Tax Loss16Blake D. RubinAndrea Macintosh WhitewayEYJon G. FinkelsteinKPMG LLP102.Through the Looking Glass: Seeing Corporate Problems as Partnership Opportunities46Eric B. SloanGibson, Dunn & Crutcher LLP103.Corporate Allocations and Their Constraints: Allocating the Income of Corporate Pass-Through Entities^46Hershel WeinKPMG LLP104.Entity Identity: The Taxation of Quasi-Separate Enterprises116Stephen B. LandDuval & Stachenfeld LLP105.Tax Classification of Segregated Portfolio Companies 60James M. PeasleeCleary Gottlieb Steen & Hamilton LLP Jorge G. TenreiroU.S. Securities and Exchange Commission 106.The Elective Large Partnership Rules^32Linda Z. Swartz*Cadwalader LLP107.Select Transactional Issues in State Partnership Taxation^30Steven N.J. WlodychakBrian P. RuchlewiczEY108.RESERVED2109.Delaware Statutory Trusts and 1031: A Marriage Made In Heaven or Just a Pipe Dream?24Richard M. LiptonDaniel F. CullenBaker & McKenzie LLPTodd D. GolubEY110.Privatizing our Infrastructure: Taxing the Toll or Tolling the Tax18Victor HollenderSkadden, Arps, Slate, Meagher & Flom LLP111.RESERVED2112.The Application of the Unrelated Business Tax to Securities and Other Investments42By Tax-Exempt OrganizationsHoward J. Barnet, Jr. (Retired)Carter Ledyard & Milburn LLP 113.Taxation of United States Tax-Exempt Entities’ Offshore Hedge Fund Investments: Application of the Section 514 Debt-Financed Rules to Leveraged Hedge Funds and Derivatives and the Case for Equalization40Summer A. LePreeBilzin Sumberg Baena Price & Axelrod LLP114.Joint Ventures with REITs and Tax-Exempt Entities20Sanford C. PresantGreenberg Traurig, LLPLeslie H. LoffmanProskauer115.RESERVED2Volume 9116.A Guide to Election Year Activities of Section 501(c)(3) Organizations 490Steven H. SholkGibbons P.C.117.The S Corporation Rules and the Use of S Corporations as Acquisition Vehicles 210+38=248Appendix Mark J. Silverman Aaron P. Nocjar Steptoe & Johnson LLP118.Tax Considerations for Buyers and Sellers of S Corporations^40Eric M. ElfmanRopes & Gray LLP118A.S Corporation Acquisition Techniques^66Samuel T. GreenbergMunger, Tolles & Olson LLP119.Special Problems and Considerations—S Corporation as Target in M&A Transactions^142C. Wells Hall, IIINelson Mullins Riley & Scarborough, LLP120. When Subchapter S Meets Subchapter C^84Martin J. McMahon, Jr. University of Florida Fredric G. Levin College of LawDaniel L. SimmonsUniversity of California Davis120A. Section 336(e) and S Corporations: Another Way to Treat a Stock Sale as an Asset Sale 36Carol Kulish HarveyDeanna Walton HarrisPaul Kugler (Retired)KPMG LLP120B. Something Not So Simple: Sale of S Corporation Stock or Assets for Contingent Payment Obligations^58Stephen P. FoleyDavis & Gilbert LLP120C.Closely Held Businesses: The Complete Anatomy of a Qualified Subchapter S Subsidiary Election – Not Just the Nuts and Bolts^162Larry J. BrantGarvey Schubert Barer121.Misclassification of Employees and Section 530 Relief16Phyllis Horn EpsteinEpstein, Shapiro & Epstein, PC121A. Compensation Issues in M&A Transactions34Neil J. BarrWilliam A. CurranDavis Polk & Wardwell LLPVolume 10122.Revisiting Golden Parachutes88Donald E. RocapJack S. LevinKirkland & Ellis LLPThe Late Professor Martin D. GinsburgGeorgetown University Law Center123.ABC’s of Section 280G24Roger M. Ritt Wilmer Cutler Pickering Hale & Dorr LLP124.Restricted Stock Notes72David W. Mayo Paul, Weiss, Rifkind, Wharton & Garrison LLP125.Chapter 3: Substantial Risk of Forfeiture 46David E. KahenRoberts & Holland LLPRegina OlshanSkadden, Arps, Slate, Meagher & Flom LLP126.Taxation of Service-Connected Property Transfers Under Code Section 8356Stephen L. Feldman, Retired PartnerMorrison & Foerster LLP127.Consideration or Compensation? Reflections on Rev. Rul. 2007-49^32James T. Chudy*Pillsbury Winthrop Shaw Pittman LLP128. Qualified Plans 12+74=86AppendixIlene H. FerenczyFerenczy Benefits Law Center129.RESERVED2129A.Present Law and Background Relating to Tax-Favored Retirement Saving and Certain Related Legislative Proposals (JCX-3-16)^100Joint Committee on Taxation 130.Federal Tax Aspects of Mergers, Acquisitions, Buyouts, Mgmt Comp, Workouts, & Takeovers (PowerPoint slides)350Jack S. Levin Donald E. Rocap Kirkland & Ellis LLP131.Structuring Corporate Acquisitions—Tax Aspects282Barnet Phillips, IV (Retired Partner)Skadden, Arps, Slate, Meagher & Flom LLPVolume 11131A.The Scope of the General Utilities Repeal+84Don A. LeathermanUniversity of Tennessee College of Law131B. Personal Goodwill: Possible Escape From Double Taxation and More^16Philip G. CohenPace University Lubin School of Business131C.Use of Formula Clauses for Income Tax Advantage^ 34J. William Dantzler, Jr.*White & Case LLP132.What Is A Merger?: The Case For Taxing Cash Mergers Like Stock Sales50Jeffrey L. Kwall Loyola University Chicago School of Law133.RESERVED2134.Current Developments in Tax-Free Corporate Reorganizations270Mark J. Silverman Steptoe & Johnson LLP135.Current Developments in Tax-Free and Taxable Acquisitions and Separations14+250=264Mark J. SilvermanSteptoe & Johnson LLP136.RESERVED2137. An Overview of Certain U.S. Federal Income Tax Considerations Regarding24Taxable and Tax-Free Corporate Acquisition StructuresCliff GrossJared H. BinstockSkadden, Arps, Slate, Meagher & Flom LLP138.Restricting Stock in Reorganizations^ 12Jasper L. Cummings, Jr.Alston & Bird LLP139.New York State Bar Association Tax SectionReport on Proposed Regulations Regarding Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Corporate Stock or Securities^144140.New York State Bar Association Tax SectionReport on Selected Issues in Triangular Reorganizations36141.Rebooting Section 356: Part 1—The Statute; Part 2—The Regulations48Michael L. SchlerCravath, Swaine & Moore LLP142.Corporate E&P and Section 35618Jasper L. Cummings, Jr.Alston & Bird LLP143. Whither Business Purpose?90Stephen S. Bowen (Retired Partner)Latham & Watkins LLP143A.The Phantom Business Requirement8Benjamin M. WillisBDO USA, LLP144.Continuity of Interest and Continuity of Business Enterprise Regulations60Mark J. Silverman Steptoe & Johnson LLP145.The Pre-Reorganization Continuity of Interest Regulations28Mark J. Silverman Steptoe & Johnson LLP146.Tax Treatment of Pre-Reorganization Distributions+32Gary B. WilcoxMayer Brown LLPJared H. GordonDeloitte Tax LLP147. The Evolution of the Continuity of Interest Test, General Utilities Repeal, and the Taxation of Corporate AcquisitionsMichael L. Schultz88148.New York State Bar Association Tax SectionReport on the Proposed Continuity of Interest Regulations44Volume 12149.New York State Bar Association Tax SectionReport No. 1371 on Certain Corporate ReorganizationTransactions Followed by “Same-State” Asset Drop-Downs42149A.New York State Bar Association Tax SectionReport No. 1381 on Revenue Ruling 2017-09 and “North-South” Transactions18149B.Making Sense of Revenue Ruling 2017-9, or Not28James T. ChudyPillsbury Winthrop Shaw Pittman LLP150.New York State Bar Association Tax Section Letter Response: Formal Guidance for Stock Buybacks and “North South” Transactions18150A.New York State Bar Association Tax Section Report on Proposed Anti-Loss Importation Regulations Under Sections 362(e)(1) and 334(b)(1)(B)^44150B.Coping with Loss: The Anti-Loss Importation and Duplication Rules^74Scott M. LevineJames S. WangJones Day 151.Selected Tax Considerations?in Corporate Restructurings66Thomas W. GiegerichMcDermott Will & Emery LLP152.Underwater Assets and Insolvent Corporations: Reflections on Treasury’s Recently Proposed Regulations and Related Matters94Jerred G. Blanchard, Jr.Baker & McKenzie LLP Kenneth L. HookerGary VogelEY153.RESERVED2154.RESERVED2155.The Direction of a Merger—Federal Income Tax Consequences60Bernita L. ThigpenArvind VenigallaKPMG LLPBrenda L. ZentU.S. Department of the Treasury156.“The End Result Test” Revisited^84Philip J. LevineBritt M. HaxtonMcDermott Will & Emery LLP157.The “Downstream Merger” Into Less Than 80% Controlled Subsidiaries: Fact or Fiction^106Martin B. Amdur Weil, Gotshal & Manges LLP157A.Application of the Step Transaction Doctrine in the Corporate Setting^ 34Eric SolomonEY158.Triple Taxation58Deborah L. PaulWachtell, Lipton, Rosen & Katz159.New York State Bar Association Tax SectionReport on The Kimbell-Diamond Doctrine^42159A.The Current State of Liquidation-Reincorporation+32Jasper L. Cummings, Jr.Alston & Bird LLP159B.The Ghost of Kimbell-Diamond: The Current State of the Law Pertaining to Multi-Step Corporate Transactions68Jerred G. Blanchard, Jr.Baker & McKenzie LLP160.Surprise—You May Have a C Reorganization+22Michael A. DiFronzoPwCJoseph M. CaliannoBDO USA, LLP160A.RESERVED2160B.New York State Bar Association Tax Section Report on Characterizing “Overlap” Transactions under Subchapter C68160C.Updating the Tax-Free Reorganization Rules: Attributes, Overlaps and More+102Michael L. SchlerJonathan J. KatzCravath, Swaine & Moore LLPEric SolomonKaren Gilbreath SowellEYGary ScanlonU.S. Department of the Treasury160D.Big A, Little C: Baby Steps Toward Modernizing Reorganizations46Linda Z. Swartz*Cadwalader LLPRichard M. NugentJones Day161.Acquisitive D Reorganizations70Dana A. Lasley Emerson Electric Co.Eric Solomon EYPhilip B. Wright Bryan Cave LLP162.Bottoms Up: Tiered D Reorganizations10Benjamin M. WillisBDO USA, LLPPat GrubeHenry H. MiyaresPwC163.The Future of Acquisitive D Reorganizations66Michael L. Schultz163A.Triple-Drop-and-Check Transactions: Reflections on the Interaction of the 66All Boot “D” Reorganization Regulations with Revenue Ruling 78-130Jerred G. Blanchard, Jr.Baker & McKenzie LLP163B.Using Intercompany Debts as Assets^14Jasper L. Cummings, Jr.Alston & Bird LLP164.Some Ado About A Nothing: Final F Reorganization Regulations78Michael J. KliegmanAkin Gump Strauss Hauer & Feld LLPNancy Chen PwC164A. Stepping Out of Line12Benjamin M. Willis BDO USA, LLP165.Recent Developments in the Step Transaction Doctrine104Mark J. SilvermanSteptoe & Johnson LLP166.Multiple Step Acquisitions: Dancing the Tax-Free Tango^50Linda Z. Swartz*Cadwalader LLPVolume 13167.Dethroning King Enterprises72Jeffrey L. KwallLoyola University Chicago School of LawKristina MaynardHonigman Miller Schwartz and Cohn LLP168. Another Kimbell-Diamond Article!^14Jasper L. Cummings, Jr.Alston & Bird LLP169.Intentionally Disqualified Tax-Free Corporate Transactions+32Jeffrey T. SheffieldKirkland & Ellis LLP170.Busting Tax-Free Treatment+34Suresh T. AdvaniSidley Austin LLP170A.E&P Allocation and Reorganizations?22Jasper L. Cummings, Jr.Alston & Bird LLP171.Developments, Theories and Themes in Stock Basis84Gordon E. WarnkeKPMG LLP171A.Selecting the Right Target Basis Calculation for Your Basis Transfer Transaction10Juliane L. KepplerNASDAQ172 . Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Stock or Securities (PowerPoint slides)78Jerred G. Blanchard, Jr.Baker & McKenzie LLP173.Plantation Patterns: A Review of the Case Law and Open Issues^46Chayim D. Neubort*Weil, Gotshal & Manges LLP174. Tax Planning with Non-Compensatory Options24Michael J. Kliegman Akin Gump Strauss Hauer & Feld LLPPeter BentleyMetLife, Inc.175.Tax Treatment of Cashless Warrant Exercises10Michael J. KliegmanAkin Gump Strauss Hauer & Feld LLP176.Exchanges of Warrants in Reorganizations26R. David WheatKirkland & Ellis LLP177.New York State Bar Association Tax Section Letter Response:Request for Formal Guidance on the Tax Consequences of Warrant Exercises10178.RESERVED2179.Special Considerations in the Mergers and Acquisitions of Regulated Investment Companies^52Wayne R. StrasbaughBallard Spahr LLP180.RESERVED2181. REIT Mergers & Acquisitions—Tax Consequences26Barnet Phillips, IV (Retired Partner)Skadden, Arps, Slate, Meagher & Flom LLP 182.Taxation of Real Estate Investment Trusts and Shareholders86Stephen L. Feldman, Retired PartnerShane M. Shelley Morrison & Foerster LLP182A.Determining U.S. Real Property Holding Corporation Status^14Victor HollenderSkadden, Arps, Slate, Meagher & Flom LLP Alicia BeyerPerkins Coie LLP183. Taking REITs Private: Selected Tax Issues22Scott L. SemerTorys LLPMichele J. AlexanderBracewell LLP183A.Private REITs in the Public Sphere^82Jonathan R. TalanskyKing & Spalding184.Tax Issues in M&A Transactions Involving Insurance Companies56Jessica HoughWilliam AlexanderCliff GrossSkadden, Arps, Slate, Meagher & Flom LLP184A.Insurance Tax Issues in Mergers and Acquisitions:Identifying and Preserving Value and Avoiding Subchapter L Surprises52Susan E. SeabrookEversheds Sutherland (US) LLP185.RICs and the Retail Investor: A Marriage of Convenience or Necessity?64Stephen D. FisherEY185A.The Corporation as PartnerTax Reasons and Tax Effects56Jasper L. Cummings, Jr.Alston & Bird LLP 185B.New York State Bar Association Tax SectionReport No. 1355 on Temporary and Proposed Regulations under Section 337(d) and Section 732(f)32186.Recent Developments Affecting Investors in Life Insurance80Robert A.N. CuddPolsinelli PCMichelle M. JewettStroock & Stroock & Lavan LLP187.RESERVED2Volume anizing the Corporate Venture542Jeffrey T. SheffieldKirkland & Ellis LLPChristian E. KimballJenner & Block LLP189. Tax Planning for Section 351 Transactions42R. David WheatKirkland & Ellis LLP190.Transfers of Property to and Distributions and Redemption of Stock in Closely Held Corporations^72C. Wells Hall IIINelson Mullins Riley & Scarborough LLP191.RESERVED2192.Characterizing Transfers of Intellectual Property+36Suresh T. AdvaniSidley Austin LLP193.RESERVED2194.RESERVED2195.Determining the Character of Section 357(c) Gain62Fred B. BrownUniversity of Baltimore School of Law196.Assumptions of “Liabilities” in Taxable and Non-Taxable Transactions176Jerred G. Blanchard, Jr.Baker & McKenzie LLP197.RESERVED2198.Investment Company Limitations for Corporations and Partnerships62 Gary B. WilcoxMayer Brown LLPByron L. Shoji The Carlyle Group199. Exchange Funds: What is Diversification?34Barnet Phillips, IV (Retired Partner) Skadden, Arps, Slate, Meagher & Flom LLP 200.RESERVED2200A.Granite Trust Planning: Properly Adopting a Plan of Liquidation12Mark W. BoyerCiara M. JohnsonPwCBenjamin M. WillisBDO USA, LLP200B.An Incomplete Liquidation Provision: Section 332 (d) 28Donald W. BakkeEY201.Section 355: Divisive Strategies Discussion Problems (PowerPoint slides)430 Thomas F. WesselJoseph M. PariM. Todd PrewettKPMG LLPVolume 15202.Corporate Distributions Under Section 3551470Thomas F. WesselJoseph M. PariStephen G. CharbonnetM. Todd PrewettKPMG LLP Richard D'AvinoColumbia University Law School and PwCVolume 16203.Corporate Divisions Under Section 355290Mark J. SilvermanLisa M. Zarlenga Steptoe & Johnson LLP204.Tax Free Spin Offs Under Section 355108James M. LynchWinston & Strawn LLP205.The Section 355 Edifice Spin-Offs: Past, Present and Future24Peter C. CanellosWachtell, Lipton, Rosen & Katz 205A.To Spin, or Not to Spin: Tax Reform and the Decision to Pursue a Spin-off12Devon M. BodohGreg W. FeathermanBlake D. BitterKPMG LLP206.Section 355: Tax-Free Spinoffs, Split-Offs, Split-Ups—Uses and Requirements^122Louis S. Freeman (Retired Partner)Maxwell M. Miller (Retired Partner)Steven J. MataysBrian D. KrauseSkadden, Arps, Slate, Meagher & Flom LLP206A.The Gregory Rules of Section 355: Business Purpose; Active Trade or Business; Device880(With Additional Thoughts on Control, Continuity of Interest, and Other Section 355 Miscellany)Wayne T. MurrayDeloitte Tax LLP206B.Spinoffs, Corporate Capital Structure, and Disguised Sales+44Jeffrey T. SheffieldKirkland & Ellis LLP206C.REIT Spinoffs: Passive REITs, Active Businesses104Richard M. NugentJones Day206D.New York State Bar Association Tax SectionReport on Notice 2015-59 and Revenue Procedure 2015-43 Relating to Substantial Investment Assets, De Minimis Active Trades or Businesses and C-to-RIC Spin-Offs^64Volume 17206E.New York State Bar Association Tax SectionReport No. 1356 on Proposed Regulations under Section 355 Concerning the Device Prohibition and Active Trade or Business Requirement66206F.Proposed Regs Modify Device and Active Trade or Business Analysis24Mark J. SilvermanSteptoe & Johnson LLP206G.The Partnership Active Trade or Business in Corporate Divisions48Robert HoloAndrew PurcellPierce PandolphSimpson Thacher & Bartlett LLP207. New York State Bar Association Tax Section Report on the Role of the Step Transaction Doctrine in Section 355 Stock Distributions: Control Requirement and North-South Transactions^58207A.Spinoff Auditing, Opinions, And Rulings^16Jasper L. Cummings, Jr.Alston & Bird LLP207B. E&P Spinoffs—Part 2^18Jasper L. Cummings, Jr.Alston & Bird LLP207C.New York State Bar Association Tax Section Report on the Allocation of Earnings and Profits in Connection with Divisive Transactions^88208.Hot Stock 20Jasper L. Cummings, Jr. Alston & Bird LLP208A.Spinoffs: Continuing Relationships Between Distributing & Controlled26Mark J. SilvermanSteptoe & Johnson LLP209.The Business Purpose Requirement of Section 35598Herbert N. Beller*Eversheds Sutherland (US) LLP210.The Evolving Business Purpose Requirement For Spin-Off Transactions96Monica M. CoakleyKPMG LLP211.RESERVED2211A.The Elusive Sponsored Spin-Off40Gary B. Mandel Simpson Thacher & Bartlett LLP212.Allocation of E&P in a Spin-Off by a Consolidated Group: New Developments Answer Some Questions But Leave Many Unanswered46Bryan P. CollinsDeloitte Tax LLPAndrew W. CordonnierGrant Thornton LLPDarin A. Zywan KPMG LLP213.The Section 355(d) Regulations: Narrowing the Scope of an Overly Broad Statute90Mark J. Silverman Lisa M. ZarlengaSteptoe & Johnson LLP214.Final Regulations Under Section 1.355-6^32Robert A.N. CuddPatrick O’BryanPolsinelli PC 215. The Aftermath of a Section 355 Transaction+108Herbert N. Beller*Eversheds Sutherland (US) LLPWilliam R. Pauls*Deloitte Tax LLP216.“Spin-Offs”: The Anti-Morris Trust and Intragroup Spin Provisions84Mark J. Silverman Lisa M. ZarlengaSteptoe & Johnson LLP217.The Fourth Time’s a Charm – Temporary Section 355(e) Regulations Provide Helpful Guidance to Taxpayers50Mark J. Silverman Lisa M. ZarlengaSteptoe & Johnson LLP218.Final Section 355(e) Plan Regulations – The Final Chapter in the Saga 40Mark J. Silverman Lisa M. ZarlengaSteptoe & Johnson LLP219.New York State Bar Association Tax SectionReport No. 1370 on Temporary Regulations Dealing with “Predecessors” and “Successors” under Section 355(e)36220.New York State Bar Association Tax Section:Report on Distributions in Connection With Acquisitions60221.The Tax Consequences of Certain Major Corporate Distributions 96James M. LynchWinston & Strawn LLP222.Corporate Earnings and Profits: Selected Issues26David S. RaabLatham & Watkins LLP223.Federal Income Tax Considerations in Going Private Transactions24Thomas A. HumphreysMayer Brown LLPJoy S. MacIntyreShane M. ShelleyMorrison & Foerster LLP224.Seeking Private Letter Rulings from the IRS Corporate Division: Choices, Challenges, and Opportunities38Lawrence M. GarrettEY225.RESERVED2226.RESERVED2227.The Revised Section 305 Regulations: Past, Present and Future 48Edward J. BuchholzThompson Coburn LLP227A.RESERVED2227B. Comeback Victory: The IRS Issues Final Dividend Equivalent Regulations^16Mark H. LeedsMayer Brown LLP227C.Withholding on Air: The IRS Imposes Withholding Tax Rules for Adjustments on Convertible Debt and Equity^12Mark H. LeedsMayer Brown LLP227D.New York State Bar Association Tax SectionReport No. 1351 on Proposed Regulations under Section 305(c)52228.Convertible Preferred Stock Investments By Private Funds: A Practical Guide To Tax Structuring^32Peter A. FurciDebevoise & Plimpton LLPDavid H. SchnabelDavis Polk & Wardwell LLP229.Understanding Venture Capital Structure: A Tax Explanation for Convertible Preferred Stock64Ronald J. Gilson Columbia University School of Law and Stanford University School of LawDavid M. SchizerColumbia University School of Law230.Tax Considerations for Venture Capital and Technology-Related Start-Ups22Thomas A. HumphreysMayer Brown LLPJoy S. MacIntyreShane M. ShelleyMorrison & Foerster LLP230A.Tax Incentives for Research, Experimentation, and Innovation (JCX-45-11)30Joint Committee on Taxation Volume 18231.Revival of the Choice of Entity Analysis: Use of Limited Liability Companies for Start-Up Businesses and the “Up-C” Structure58Laurence E. CrouchShearman & Sterling LLP232.Exploring the Reasons Behind the Bias of Private Equity and Venture Capital Firms Investing in Corporations Rather Than Limited Liability Companies—A Time to Reconsider40Warren P. KeanShumaker, Loop & Kendrick, LLP233.Selected Tax Issues in Structuring Private Equity Funds118James H. Lokey, Jr. (Retired)King & SpaldingDonald E. RocapKirkland & Ellis LLP233A.Playing With Blocks: Testing a Fund’s Blocker Allocations34Vadim MahmoudovPwCRafael KariyevDebevoise & Plimpton LLP233B.The 80-Percent Dividends-Received Deduction under Section 243: Does a Partnership Mess It All Up?42Eric B. SloanGibson, Dunn & Crutcher LLPDina A. WiesenDeloitte Tax LLP233C.RESERVED2233D.The Substance of Dividends Received Deductions^18Jasper L. Cummings, Jr.Alston & Bird LLP233E.Tax Risks of Investment Funds’ Currency Management^ 22Michael MouDeloitte Tax LLPJeffrey DorfmanPwC233F.Sun Capital’s Limited Impact on the Taxation of Private Equity Funds^32Peter J. EliasJones Day234.Code Sec. 1032—Taking Stock of the Situation24Lucy W. FarrDavis Polk & Wardwell LLP235.The Zero Basis Problem as a Result of the Issuance of Stock or Debt84Gary B. MandelSimpson Thacher & Bartlett LLP236.Zero Basis in the Taxpayer’s Own Stock or Debt Obligations: Whether Such Instruments Constitute “Property” 34Jerred G. Blanchard, Jr.Baker & McKenzie LLP236A.Strange Loops and Tangled Hierarchies110Stephen B. LandDuval & Stachenfeld LLP237.Summaries by Code Section of Selected Subchapter C Revenue Rulings104James M. LynchWinston & Strawn LLP238. RESERVED2239.RESERVED2239A.RESERVED2239B.RESERVED2239C. Interesting Transactions of 201272Linda E. CarlisleUnicom Capital LLC Bruce E. KayleFundamental Advisors LPSuresh T. AdvaniSidley Austin LLPThomas A. HumphreysMayer Brown LLPR. David WheatKirkland & Ellis LLPPhilip B. WrightBryan Cave LLP239D. Interesting Transactions of 201372Linda E. CarlisleUnicom Capital LLC Bruce E. KayleFundamental Advisors LPSuresh T. AdvaniSidley Austin LLPThomas A. HumphreysMayer Brown LLPR. David WheatKirkland & Ellis LLPPhilip B. WrightBryan Cave LLP239E. Interesting Transactions of 201456Linda E. Carlisle Unicom Capital LLC Suresh T. AdvaniSidley Austin LLPPhilip B. WrightBryan Cave LLPR. David WheatKirkland & Ellis LLP239F. Interesting Transactions of 201562Linda E. Carlisle Unicom Capital LLC Suresh T. AdvaniSidley Austin LLPPhilip B. WrightBryan Cave LLPThomas A. HumphreysMayer Brown LLPR. David WheatKirkland & Ellis LLPDevon M. BodohKPMG LLP239G.Interesting Transactions of the Past Year48Linda E. CarlisleUnicom Capital LLC Suresh T. AdvaniSidley Austin LLPPhilip B. WrightBryan Cave LLPThomas A. HumphreysMayer Brown LLPDevon M. BodohR. David WheatKirkland & Ellis LLP239H.Interesting Corporate Transactions of the Past Year74Suresh T. AdvaniSidley Austin LLPDevon M. BodohKPMG LLPLinda E. CarlisleUnicom Capital LLCThomas A. HumphreysMayer Brown LLPR. David WheatKirkland & Ellis LLPPhilip B. WrightBryan Cave LLP240.Tax & Accounting Issues Biannual260Robert WillensRobert Willens LLC241.Tracking Tracking Stock136Stuart M. Finkelstein Skadden, Arps, Slate, Meagher & Flom LLPBenjamin HandlerDeloitte Tax LLPJoe ToddGoldman, Sachs & Co. 242.Virtual Mergers28Peter H. BlessingKPMG LLP243.Almost a Merger: Achieving Cross-Border Shareholder Unity Without a Shareholder Exchange+82David A. WaimonSteven M. SurdellJ. Russell CarrEYVolume 19244.Canadian Exchangeable Share Transactions and Foreign Transaction Forms46Marc D. Teitelbaum Dentons US LLP245.Equalization Arrangement or Optimization Arrangement: A Brief Updated Summary26Michael A. Humphreys246.RESERVED2247.RESERVED2247A.A Gambit Vanquished: The Rise and Fall of the “Killer B”48William R. Pauls*Deloitte Tax LLPH. Karl Zeswitz, Jr.Eversheds Sutherland (US) LLP248.U.S. Private Equity Funds Making Cross-Border Investments66Arturo Requenez IIRQZ LLPTimothy S. Shuman*McDermott Will & Emery LLP249.Cross-Border Tax Problems of Investment Funds58 Kimberly S. BlanchardWeil, Gotshal & Manges LLP250.RESERVED2251.A Primer on PFIC Taxation18Edward K. DennehyStephen E. EhrlichKPMG LLPMark D. McGeePwC251A.PFIC Issues for Non-U.S. Property Operating Companies^ 12Jonathan ZhuWilson Sonsini Goodrich & Rosati252. Global Tax-Free Deals: Mergers, Acquisitions and Spins at Home and Abroad470Linda Z. SwartzCadwalader LLP253.Internal Revenue ServiceLB&I International Practice Service Concept Unit^28253A. Spinning Out of a Sandwich Structure—IRS Provides Favorable Code Sec. 355 Rulings+18Joseph M. CaliannoBDO USA, LLPMargaret HoganKPMG LLP254. Tax Strategies for Selling Foreign Subsidiaries46Lowell D. YoderMcDermott Will & Emery LLP255.Section 1248: Taxation of the Disposition of Stock of a CFC 58Lowell D. YoderMcDermott Will & Emery LLP256. Basic U.S. Tax Considerations in Buying or Selling a Non-U.S. Business52Edward C. Osterberg, Jr.Mayer Brown LLPVolume 20257.Buyers Electing Section 338 for CFC Targets: Sellers Beware42Lowell D. YoderMcDermott Will & Emery LLPProfessor Jeffrey H. KahnFlorida State University College of Law258.Cross-Border Acquisition Patterns Implicating Section 338: Recommendations for Reform36Kimberly S. BlanchardWeil, Gotshal & Manges LLP258A.Cross-Border Acquisitions Following the Tax Cuts and Jobs Act14Gary MandelAndrew PurcellSophie StaplesSimpson Thacher & Bartlett LLP258B.The International Provisions of the TCJA+12Cym H. LowellMark P. ThomasKristina L. NovakMcDermott Will & Emery LLP258C.Issues in International Corporate Taxation: The 2017 Revision (P.S. 115-97)50Congressional Research Service259.Tax Cuts and Jobs Act Level the Playing Field for U.S. Corporations Doing Business Both At Home and Overseas 58Jerald David AugustChamberlain Hrdlicka259A.Navigating the U.S. Tax Rules When Starting or Expanding a Business Overseas44Lawrence A. PollackHogan Lovells US LLPDavid G. ShapiroSaul Ewing LLP260.What’s in Order for Assets Crossing the Border?+16Paul W. OosterhuisSkadden, Arps, Slate, Meagher & Flom LLP260A.INEs and Outies: How U.S. Tax Reform’s Anti-Hybrid Rules Affect U.S. Outbound Investment in Brazil12Devon M. BodohGreg W. FeathermanAlfonso J. DulceyKPMG LLP260B.New York State Bar Association Tax SectionReport No. 1394 on the GILTI Provisions of the Code130260C.Ruminations on the BEAT and Foreign Banks Operating in the United States14Erika NijenhuisCleary Gottlieb Steen & Hamilton LLP261.Tax Due Diligence for International Operations32Brian J. SullivanDeloitte Tax LLP261A.An Update and Refresher on Tax Reporting for Cross-Border Transactions—Forms, Penalties, Statute of Limitations, Possible Defenses62Mark C. PeltzMazars USA LLP262.Financing Foreign Subsidiaries of U.S. Multinationals56Robert H. DilworthAttorney at LawCaroline NgoMcDermott Will & Emery LLP263.A Quick Guide to Common International Reorganizations Under Section 36764Philip A. StoffregenStephen M. MassedKPMG LLP263A.A Primer on Section 367: Basic Rules and Policies58Michael L. Schultz264.RESERVED2265.Tax-Deferred Reorganization Acquisitions of U.S. Corporations by Foreign 40Corporations Under Treas. Reg. Sec. 1.367(a)-3(c)Alan S. LedermanGunster, Yoakley & Stewart, P.A.Bobbe HirshSkarzynski Black LLC and Hirsh & Associates LLC266. Final GRA Regulations Issued February 10, 2009, Reg. §1.367(a)-862Jerred G. Blanchard, Jr.Baker & McKenzie LLP267.The Code Sec. 367(d) Paradox: Peering into the Abyss from a Safe Distance+18Eric B. SensenbrennerSkadden, Arps, Slate, Meagher & Flom LLP267A.Back to the Future: Reconsidering Section 367(d)70Paul SeraganianOsler, Hoskin & Harcourt LLP267B.Majority Staff ReportImpact of the U.S. Tax Code on the Market for Corporate Control and Jobs^176United States Senate268. Corporate Inversions: Yesterday, Today, and Tomorrow158John M. Peterson, Jr.Baker & McKenzie LLPBruce A. CohenPwC268A.Corporate Expatriation, Inversions, and Mergers: Tax Issues^28Congressional Research Service269.Present Law and Recent Global Developments Related to Cross-Border Taxation (JCX-8-16)^106Joint Committee on Taxation270.The Anti-Inversion Provisions of Internal Revenue Code Section 787434Stephen L. Feldman, Retired PartnerMorrison & Foerster LLP270A.RESERVED2270B.New York State Bar Association Tax SectionReport on Temporary Regulations Under Section 7874^66 270C.A Gambit Renewed: IRS Targets “Killer Bs” Paired With Inversions18William R. Pauls*Deloitte Tax LLP271.The Application of the “Pre-Transaction” E&P Rule of Proposed Regulation §1.367(b)-8 to Section 355(e) Gain+20Philip A. StoffregenKPMG LLP272. RESERVED 2273. RESERVED 2Volume 21274.Outbound Acquisitions: Tax Planning for European Expansion in a Changing Landscape (2018)530Ewout van AsbeckVan DoorneNairy Der Arakelian-MerhejeDer Arakelian-Merheje LLCNikolaj Bj?rnholmBj?rnholm LawGuillermo Canalejo LasarteUria MenéndezMichel ColletCMS- Francis LefebvreEric FortArendt & MedernachDr. Stefan P. GauciAttorney-at-LawWerner HeyvaertDeLanghe AttorneysStephan NeidhardtWalder Wyss Ltd.Dr. Wolf-Georg von RechenbergCMS Hasche SigleLuca RossiFacchini Rossi & SociStanley C. RuchelmanRuchelman P.L.L.C.Matthias ScheifeleHengeler MuellerNiklas SchmidtWolf TheissMélanie StaesLoyens & LoeffJames SomervilleA&L GoodbodyPeter Utterstr?mPeter Utterstr?m Advokat ABEloise WalkerPinsent Masons L.L.P.275.US International Tax Issues in E-Commerce^34Rachel KleinbergDavis Polk & Wardwell LLPDavid G. ShapiroSaul Ewing LLP276.IRS Takes Controversial Approach to Characterization of Separately Stated Item of Subpart F Income18Jeffrey L. RubingerSummer A. LePreeBilzin Sumberg Baena Price & Axelrod LLP277.Planning Techniques Described in the Treasury’s Subpart F Study 28Lowell D. YoderMcDermott Will & Emery LLP277A.The Archaic Subpart F Services Rules: Ill-Fitting and Disruptive for Modern Services Businesses+176Lowell D. YoderDavid G. NorenMcDermott Will & Emery LLP277B.Active Financing Made Permanent, But Questions Remain32Paul J. CrispinoFormerly of Deloitte Tax LLP278.IRS Takes Sound Approach to Applying CFC Look-Through Rule28Joseph M. CaliannoBDO USA, LLPMartin J. CollinsPwC279.Intragroup Transactions: The Kinder, Gentler Subpart F46Andrew H. BraitermanHughes Hubbard & Reed LLP280.Section 965 Update46Peter J. ConnorsOrrick, Herrington & Sutcliffe LLP281. Avoiding Subpart F Income Through Manufacturing Services Arrangements86Lowell D. YoderMcDermott Will & Emery LLP282. Section 956: Investment in U.S. Property46Lowell D. YoderMcDermott Will & Emery LLPRachel E. AaronsonAon282A.The Tax Impact of Investments in U.S. Property by a CFC38Edward K. DennehyStephen E. EhrlichKPMG LLP283.Guidance Under Section 956: A Small Part of the Solution to the Lending Drought40Kimberly S. BlanchardWeil, Gotshal & Manges LLP283A.A Renewed Focus on Section 956^50L. Howard AdamsCahill Gordon & Reindel LLP284.Pledges and Guarantees in Loan Agreements40Gary M. FriedmanDebevoise & Plimpton LLP284A.Present Law and Selected Proposals Related to the Repatriation of Foreign Earnings (JCX-96-15)^28Joint Committee on Taxation284B.American Bar Association Section of Taxation Letter Response:Comments on Exclusion from Gross Income of Previously Taxed Earningsand Adjustments to Basis of Stock in CFCs under Sections 959 and 961^30285.RESERVED2285A.Limitations on the Ability to Credit Foreign Taxes under Sections 909, 901(m), and “Old” 960(c)66Eric B. SensenbrennerMoshe SpinowitzSkadden, Arps, Slate, Meagher & Flom LLP285B.New York State Bar Association Tax Section Report on Section 901(m)66285C.RESERVED2285D. Foreign Tax Law: Its Relevance in Resolving U.S. Tax Law Issues48Erika W. NijenhuisCleary Gottlieb Steen & Hamilton LLPJohn D. McDonald (Retired)Baker & McKenzie LLP285E.The Separate Limitation of Code Sec. 904(d)(6)+28David J. SotosPwCG. Paul GluntKPMG LLPBenjamin M. Willis BDO USA, LLP286.Helpful Overall Foreign Loss, Separate Limitation Loss, and Overall Domestic Loss Regulations Still Leave Open Issues14Raymond WynmanGlobal Tax Management287.Deconstructing Section 905(c): An Examination of the Redetermination Rules After TRA 199720Neal M. KochmanH. David RosenbloomCaplin & Drysdale, Chartered288.Dual Consolidated Losses78Robert M. GordonTrue Partners Consulting LLC 289.A Company Without a Country: The Ambiguous World of Dual Consolidated Losses76David R. HardyOsler, Hoskin & Harcourt LLPLaurie S. MarshKPMG LLPVolume 22290.RESERVED2291.“All or Nothing Rule” Leaves Taxpayers Empty-Handed38John D. McDonald (Retired)Jeffrey P. MaydewBaker & McKenzie LLP292.RESERVED2293.RESERVED2294.Tax Planning for the Provision of Cross-Border Services96Stephen R.A. BatesEYChristopher P. BowersSkadden, Arps, Slate, Meagher & Flom LLPJeffrey P. CowanInternal Revenue Service295.Assignment of Corporate Opportunities—The Migration of American Intangibles62David R. HardyOsler, Hoskin & Harcourt LLP296.Marketing Intangibles Require Close Legal and Tax Scrutiny44Marc M. LeveyPamela T. ChurchPhilip CarmichaelBaker & McKenzie LLPAlexander OdleNineyards LawMonique van HerksenSimmons & Simmons LLP297.RESERVED2298.Treasury Department Suggests Transfer Pricing Revisions 42 Robert FeinschreiberMargaret KentFeinschreiber & Associates299.Expanding Transfer Pricing Conflict Resolution: China-Taiwan Trade18Robert Feinschreiber Margaret KentFeinschreiber & Associates300. Negotiating an Advance Pricing Agreement94Steven C. WrappeCameron TaheriPeter HartmanKPMG LLP301.Global Documentation—Many Considerations Ten Years Later^ 84Marc M. LeveyImke Gerdes Baker & McKenzie LLP302.Global Transfer Pricing Documentation: The 10-Year Update38Marc M. LeveyImke GerdesBaker & McKenzie LLP303.Background, Summary, and Implications of the OECD/G20 Base Erosion and Profit Shifting Project (JCX-139-15)^Joint Committee on Taxation58304.The Arm’s Length Standard After Altera and BEPS48Michael L. SchlerCravath, Swaine & Moore LLP305.A Primer to Understand the BEPS Project Without the Gory Details^28Jeffery M. KadetUniversity of Washington Law School305A.Treaty Benefits for Investment Vehicles in a Post-BEPS World+96Michael H. PlowgianChristopher A. RiccardiMartin L. Mueller, Jr.KPMG LLP306.Cost Sharing Developments in the U.S.: The Arm’s Length Standard After Xilinx and VERITAS28Marc M. LeveyBrian P. ArthurBaker & McKenzie LLP307.RESERVED2308.RESERVED2309.RESERVED2310.RESERVED2311.RESERVED2312.RESERVED2313.RESERVED2314.RESERVED2315.RESERVED2316.Source of Royalty Income and Place of Use of Intangible Property 50Gary SpragueLothar DetermannBaker & McKenzie LLP317.Treaty Consistency 148Stephen B. LandDuval & Stachenfeld LLP317A.Application of Fiscal Transparency Principles to Treaty Limitations on the Branch Profits Tax28Oren PennSteve NauheimSusan J. ConklinPwC317B. From Uncle Sam With Love: Treaty Benefits in Inbound Tax Planning34Summer A. LePreeBilzin Sumberg Baena Price & Axelrod LLPLeonard SchneidmanAndersen Tax LLC318.New York City Bar Report Offering Proposals Regarding the “Derivative Benefits”Provisions Found in the Limitation on Benefits Article of Certain Income Tax Treaties36319.RESERVED2320.Moving ‘Management and Control’ of a Foreign Corporation to Achieve Favorable U.S. Tax Results 22Jeffrey L. RubingerBilzin Sumberg Baena Price & Axelrod LLP321.Tax Planning For Foreign Inbound Investments and Business Activities: An Analytical Overview22Leonard SchneidmanAndersen Tax LLCWilliam B. ShermanHolland & Knight LLP322.U.S. Income Taxation of Foreign Persons Engaged in a U.S. Trade or Business56William P. Streng Vinson & Elkins Professor of LawUniversity of Houston Law CenterConsultant322A.Present Law and Background Related to U.S. Activities of Foreign Persons (JCX-37-11) 46Joint Committee on Taxation322B.Tax-Savvy Investing in Asean Nations24Robert W. WoodWood LLPHuy C. Luu323.Prepared by the Staff of the Joint Committee on Taxation: Economic and U.S. Income Tax Issues Raised by Sovereign Wealth Fund Investment in the United States136324.Chapter 14: A Primer on the U.S. Taxation of Sovereign Wealth Funds26Leonard SchneidmanAndersen Tax LLC325.RESERVED2325A.New York State Bar Association Tax SectionProposed Regulations under Section 892 16326.Investment in U.S. Real Estate by Sovereign Wealth Fund—Tax Issues22James M. Lowy326A. Sovereign Investors: Global Investing: Tax Considerations+84Oscar Teunissen Puneet AroraConstantinos MagdalenosPwC327.New York City Bar Report Offering Proposed Guidance Regarding U.S. Federal Income Tax Treatment of Certain Lending Activities Conducted within the United States as Reported by the Committee on Taxation of Business Entities 26Volume 23328. From Storefronts to Servers to Service Providers: Stretching the Permanent Establishment Definition to Accommodate New Business Models+62Sandra P. McGillLowell D. YoderMcDermott Will & Emery LLP329.Peculiarities of 80/20 Company Taxation 42David R. HardyOsler, Hoskin & Harcourt LLPKevin ColanIndependent Foreign Legal Consultant330.Opportunities for the Foreign Investor in United States Real Estate—If Planning Comes First34Michael HirschfeldAndersen Tax LLC331.RESERVED2332.The Trade or Business Issue for Foreign Portfolio Investors: From Safe Harbors to Troubled Waters^26Alan I. AppelNew York Law SchoolLeonard SchneidmanAndersen Tax LLC333.U.S. Taxation of Foreign Portfolio Investors38Leonard SchneidmanAndersen Tax LLC334.Is There a FIRPTA Tax or Withholding on REIT Distributions Attributable to Sales of USRPIs?: Section 897(h)(1) and New Section 1445(e)(6) 16Kimberly S. BlanchardWeil, Gotshal & Manges LLP335.Issuing Bonds to Non-U.S. Investors: Finding the Path Through the Tax Maze^42Michael L. SchlerCravath, Swaine & Moore LLP335A.FATCA: The Global Financial System Must Now Implement a New U.S. Reporting and Withholding System for Foreign Account Tax Compliance, Which Will Create Significant New Exposures— Managing This Risk (Part I)+ 70Dean MarsanAttorney at Law335B.FATCA: The Global Financial System Must Now Implement a New U.S. Reporting and Withholding System for Foreign Account Tax Compliance, Which Will Create Significant New Exposures— Managing This Risk (Part II)+ 88Dean MarsanAttorney at Law335C.FATCA: The Global Financial System Must Now Implement a New U.S. Reporting and Withholding System for Foreign Account Tax Compliance, Which Will Create Significant New Exposures— Managing This Risk (Part III)+ 112Dean MarsanAttorney at Law335D.FATCA: The Global Financial System Must Now Implement a New U.S. Reporting and Withholding System for Foreign Account Tax Compliance, Which Will Create Significant New Exposures— Managing This Risk (Part IV—Withholdable Payments)+40Dean MarsanAttorney at Law335E.FATCA: The Global Financial System Must Now Implement a New U.S. Reporting and Withholding System for Foreign Account Tax Compliance, Which Will Create Significant New Exposures—Managing This Risk (Part V—Classification of Entities)+32Dean MarsanAttorney at Law335F.FATCA: The Global Financial System Must Now Implement a New U.S. Reporting and Withholding System for Foreign Account Tax Compliance, Which Will Create Significant New Exposures—Managing This Risk (Part VI: Passthrough Payments— Account Identification Procedures)+48Dean MarsanAttorney at Law335G.FATCA: The Global Financial System Must Now Implement a New U.S. Reporting and Withholding System for Foreign Account Tax Compliance, Which Will Create Significant New Exposures—Managing This Risk (Part VII— “Passthrough Payments”)+24Dean MarsanAttorney at Law335H.New York State Bar Association Tax SectionReport on the FATCA Final Regulations: PFFI Rules; IGAs; Interaction Between the Regulations and Chapter 3 and 6168 335I.New York State Bar Association Tax SectionReport No. 1393 on Section 163(j)58336.U.S. Earnings Stripping Rules in the International Context: Yesterday, Today and Tomorrow104Gerald RokoffDrew YoungDLA Piper LLP (US)Jacob D. RosenfeldState Street Bank and Trust Company336A.Testing for Thin Capitalization Under Section 163(j): A Flawed Safe Harbor^ 26Philip G. CohenPace University, Lubin School of Business 336B.Tax Challenges (and Opportunities) in Financing Investments into the U.S.^44Jason S. BazarMayer Brown LLPDavid G. ShapiroSaul Ewing LLP336C.Overview of the Tax Treatment of Corporate Debt and Equity (JCX-45-16)^70Joint Committee on Taxation337.International Joint Ventures: Basic Tax Goals and Structures42Edward C. Osterberg, Jr.Mayer Brown LLP338.Foreign Partnerships Cross Border Planning28Michael HirschfeldAndersen Tax LLC339.U.S. Taxation of Foreign Partners42Laurence E. CrouchShearman & Sterling LLP339A.In Search of a Normative Theory of Partnership Taxation for International Tax (or How We Learned to Stop Worrying and Love Subchapter K)54Christopher TrumpMark GrahamDeloitte Tax LLP340.Selected Federal Income Tax Issues Arising in Corporate Debt Restructurings94Vadim MahmoudovPwCLena E. SmithDebevoise & Plimpton LLP341.Debt Exchanges112Linda Z. SwartzCadwalader LLP342.Modifying Debt and Its Consequences82Stuart J. GoldringChayim D. NeubortWeil, Gotshal & Manges LLP343. Mission Creep: The Expanding Role of Debt Modification Regulations14 Mark LeedsMayer Brown LLPDonny McGrawJohnson & Johnson343A.Significant Modification of Debt Instruments: A Case Study^22Jiyeon Lee-LimY. Bora BozkurtLatham & Watkins LLP343B.American Bar Association Section of TaxationComments on Modifications of Debt Instruments under Section 1001^54344.New York State Bar Association Tax Section Report on the Taxation of Distressed Debt 54345.Selected Issues Relating to the Election to Defer COD Income32Philip WagmanClifford Chance US LLPVolume 24346.Cancelation of Debt and Related Transactions^130Professor Douglas A. KahnUniversity of Michigan Law SchoolProfessor Jeffrey H. KahnFlorida State University College of Law346A.The Taxation of Distressed Debt Investments: Taking Stock92Deborah L. PaulWachtell, Lipton, Rosen & Katz347.Restructuring Troubled Companies138Lisa M. ZarlengaSteptoe & Johnson LLP348.Disregarded Entities and Debt Modifications^62James M. PeasleeCleary Gottlieb Steen & Hamilton LLP 348A.New York State Bar Association Tax SectionReport No. 1383 on Debt Issued by Disregarded Entities and Treasury Regulations Section 1.1001-332349.Worthless Stock and Debt Losses+40Jerred G. Blanchard, Jr.Baker & McKenzie LLPDavid C. GarlockEY350.Another Look Through the Worthless Stock Deduction: Section 165(g)(3) As Applied to Foreign SubsidiariesDeborah L. Paul28Wachtell, Lipton, Rosen & Katz351. FDIC Assisted Transactions: Section 597 Redux22Michael J. Kliegman Akin Gump Strauss Hauer & Feld LLPTy PatelPwC352.RESERVED2353.New York City Bar Report Regarding Proposals for Accounting Treatment of Interest on Non-Performing Loans42354.Selected Federal Income Tax Issues Affecting Cross-Border Debt Restructurings68Jack L. HeinbergAllen & Overy LLP355.Debt Workouts: The Partnership and the Partners120James B. SowellKPMG LLP356.Cancellation of Indebtedness Income Deferral in Economic Stimulus Bill Raises Complex Issues For Partnerships18Blake D. RubinAndrea Macintosh WhitewayEYJon G. FinkelsteinKPMG LLP357.Allocation of COD Income in Partnership Workouts18James B. SowellKPMG LLP358.Revenue Ruling 2012-14: The IRS Lends a Helping Hand to Insolvent Partners22Blake D. RubinAndrea Macintosh WhitewayEYJon G. FinkelsteinKPMG LLP359.Final Partnership Debt-for-Equity Regs Deny Creditors’ Losses30Blake D. RubinAndrea Macintosh WhitewayEYJon G. FinkelsteinKPMG LLP360.Worthless Partnership Interests^36James B. SowellKPMG LLP360A.Is There Alchemy When Debt Disappears In PartnershipContribution/Distribution Transactions? (PowerPoint slides)18William P. WassermanWilliam P. Wasserman, a Professional CorporationPhillip GallKevin M. RichardsFranny WangEYDon A. LeathermanUniversity of Tennessee College of Law361. Application of Cancellation of Debt Rules To Consolidated Groups (PowerPoint slides)76Stuart J. Goldring Weil, Gotshal & Manges LLP362.Consolidated Attribute Reduction Regulations22Linda Z. SwartzCadwalader LLPStuart J. GoldringWeil, Gotshal & Manges LLP363.RESERVED2364.New York State Bar Association Tax SectionReport on Claiming Worthlessness for a Failed Subsidiary within a Consolidated Group 52365.RESERVED2366.RESERVED2367.Restructuring the Bankrupt Corporation112Nancy Mehlman Jonathan GoldsteinSimpson Thacher & Bartlett LLP368.RESERVED2369.RESERVED2370.Fixed and Contingent Claims in Bankruptcy—Liquidating Trusts and Partnerships78Simon Friedman (Retired Partner)Russell KestenbaumMilbank, Tweed, Hadley & McCloy LLP 371.Trafficking in Net Operating Losses: What’s So Bad? An Assessment of Net Operating Loss Carryover Limitations 94Mark HoenigWeil, Gotshal & Manges LLP371A.Efficient Capital Raises Under NOL Corporations22Matthew HofheimerSkadden, Arps, Slate, Meagher & Flom LLP372.Preservation and Use of Net Operating Losses and Other Corporate Tax Attributes210Milton B. HymanElliot G. FreierIrell & Manella LLPVolume 25373.Section 382470Mark J. Silverman Steptoe & Johnson LLP374.Limitations on Corporate Tax Attributes: An Analysis of Section 382 and Related Provisions222Lee G. ZimetAlvarez & Marsal Taxand, LLC374A.New York State Bar Association Tax Section Report on Notice 2010-4932375.Section 382: Fluctuation in Value34Mark J. Silverman Steptoe & Johnson LLP375A. Small Comfort: The Final “Small Shareholder” Regulations Under Section 38218Candace RidgwayJones Day375B.New York State Bar Association Tax Section Report on Application of Treasury Regulation Section 1.382-2T(f)(18)(iii) with Respect to Distressed Debt 44375C. New York State Bar Association Tax Section Report on the Proposed Regulations Under Section 172(h)Relating to Corporate Equity Reduction Transactions^ments Concerning Notice 2003-65 Under Section 382 of the Internal 38Revenue Code Regarding the Treatment of Recognized Built-in Gains and Losses377.The Foreign Aspects of Section 382 Searching for Answers in a Troubled Global Economy+22James R. BarryMayer Brown LLP378.Section 384 of the Internal Revenue Code of 198652Mark J. Silverman Steptoe & Johnson LLP379.Be Careful What You Wish For: Is Section 382’s Treasure Section 384’s Trash?16Deanna Walton HarrisMark HoffenbergKPMG LLP380. Distinguishing Sales from Financings and Debt from Equity104James M. Peaslee Cleary Gottlieb Steen & Hamilton LLPDavid Z. NirenbergChapman and Cutler LLP380A.What Role for Equity in Applying Factors for Distinguishing Debt?22L. Howard AdamsCahill Gordon & Reindel LLP380B.Documentation Rules Round 2—A Taxpayer Project for 2016 Not 2018^20James M. PeasleeCleary Gottlieb Steen & Hamilton LLP380C.New York State Bar Association Tax Section Report No. 139522NYSBA Tax Section Letter Relating to the Section 385 Per Se Stock Rules381.Final and Temporary Regulations Under Code Sec. 385—Limiting Tax Planning Through the Definition of Debt+106L.G. “Chip” HarterU.S. Department of the TreasuryJeffrey MaddreyJared HermannPwCAaron JungeU.S. House of Representatives Committee on Ways and Means381A.New York State Bar Association Tax Section 30Report on Proposed Regulations on the Definition of Public Trading381B.Present Law and Background Relating to Tax Treatment of Business Debt (JCX-41-11)154Joint Committee on Taxation381C.New York State Bar Association Tax SectionReport No. 1366 on Possible Regulations Interpreting Rules Governing Applicable High Yield Discount Obligations54Volume 26382.Taxation of High-Yield Debt—Beware the End of the Reprieve20Viva Hammer*Joint Committee on Taxation382A.Relevance of the OID Principles in Applying the AHYDO Rules54Jiyeon Lee-LimY. Bora BozkurtLatham & Watkins LLP383.Contingency and the Debt/Equity Continuum+32Peter C. CanellosDeborah L. PaulWachtell, Lipton, Rosen & Katz384.???????? A Brief Primer on Debt Instruments with Contingent Payments28?????????????? ?????????????????????????David A. Weisbach??????????????????????University of Chicago Law School????????????? ?????385.Contingent Interest Convertible Bonds And The Economic Accrual Regime52Edward D. KleinbardUniversity of Southern California Gould School of LawErika W. NijenhuisWilliam L. McRaeCleary Gottlieb Steen & Hamilton LLP386.RESERVED2387.The Demise of CoCos and the Tax Consequences of Exchanging Convertible Debt44John J. CreedSimpson Thacher & Bartlett LLPNoah D. BeckWeil, Gotshal & Manges LLP388. What Looks the Same May Not Be the Same: The Tax Treatment of Securities Reopenings^46Jeffery D. HochbergMichael OrchowskiSullivan & Cromwell LLP389.Tax Deductible Equity: The Quest For The Holy Grail—Part II 142Thomas A. HumphreysMayer Brown LLP390.Equity, Debt, Not—The Tax Treatment of Non-Debt Open Transactions102Michael S. FarberDavis Polk & Wardwell LLP391.Income Trusts and Income Deposit Securities: The U.S. Tax Perspective20Peter C. CanellosWachtell, Lipton, Rosen & Katz 392.Everything I Know About New Financial Products I Learned From DECS74Edward D. KleinbardUniversity of Southern California Gould School of LawErika W. NijenhuisWilliam L. McRaeCleary Gottlieb Steen & Hamilton LLP Elena V. RomanovaLatham & Watkins LLP393.Present Law and Issues Related to the Taxation of Financial Instruments and Products (JCX-56-11)112Joint Committee on Taxation 394.New York State Bar Association Tax Section Report on Prepaid Forward Contracts36395.Who Should Be Ringing Their Hands Over Phones: Wall Street or Washington? 82Diana L. WollmanCleary Gottlieb Steen & Hamilton LLP396.Tax Consequences of Business and Investment-Driven Uses of Financial Products216Louis S. Freeman (Retired Partner)Victor HollenderBrian D. KrauseMatthew J. DonnellySkadden, Arps, Slate, Meagher & Flom LLP Matthew A. StevensEY397.The Financial Product Tax Reform Proposals^22Peter J. ConnorsOrrick, Herrington & Sutcliffe LLP398.Capital Ideas: The History of the Treatment of Derivative Gains and Losses56Michael S. FarberDavis Polk & Wardwell LLP398A.New York State Bar Association Tax Section Report on Certain Aspects of the Taxation of Securities Loans and the Operation of Section 105828398B.Taxation of Securities Futures Contracts44Erika W. NijenhuisCleary Gottlieb Steen & Hamilton LLP399.New Tax Issues Arising from the Dodd-Frank Act and Related Changes to Market Practice for Derivatives86Erika W. NijenhuisCleary Gottlieb Steen & Hamilton LLP399A.The Taxation of Dodd-Frank114Viva Hammer*Joint Committee on TaxationPaul KunkelKPMG LLPJohn Bush (Retired)Volume 27400. United States Federal Taxation of Derivatives: One Way or Many?76Yoram KeinanSmith, Gambrell & Russell, LLP401.Rationalizing the Taxation of Options in the Age of Derivatives48Kevin J. LissPwC402.Constructive Sales Under Section 1259:The Best Is Yet to Come34Dana L. TrierLucy W. FarrDavis Polk & Wardwell LLP403.Financial Products Exchangeable Into Common Stock: Tax Opportunities and Issues26Linda E. CarlisleUnicom Capital LLC 404.Prepaid Forward Contracts and Equity Collars: Tax Traps and Opportunities 22Steven M. RosenthalTax Policy CenterElizabeth R. DyorKPMG LLP405.Where Are They, Again?Foreign Currency Questions From the World of Structured Notes34Sam DimonDavis Polk & Wardwell LLP405A.The Devil Is in the Details: Problems, Solutions and Policy Recommendations with Respect to Currency Translation, Transactions and Hedging+94John D. McDonald (Retired)Jeffrey P. MaydewBaker & McKenzie LLPIra G. KawallerHedgeStarL.G. “Chip” HarterU.S. Department of the Treasury406.RESERVED2407. Do What I Say, Not What I Do: The US Internal Revenue Service Finalizes Changes to the Mixed Straddle Rules^Mark Leeds12Mayer Brown LLP408.ABCs of Cross-Border Derivatives114Linda Z. SwartzCadwalader LLP409.RESERVED2410.RESERVED2411.Taxation of Equity Derivatives38Lewis R. SteinbergBank of America Merrill Lynch412.RESERVED2413.Insurance Derivatives: A Tax Angle+34Viva Hammer*Joint Committee on Taxation414.Contextual Analysis of Tax Ownership90Alex RaskolnikovColumbia University School of Law415.RESERVED2416.RESERVED2417.Selected Tax Issues Affecting Domestic and Cross-Border Securitization Transactions68Willys H. SchneiderArnold & Porter Kaye Scholer LLP418. The Way (Securitization) Things Ought to Be82Thomas A. HumphreysMayer Brown LLP419.The Frame Game: How Defining the “Transaction” Decides the Case46David P. HaritonSullivan & Cromwell LLP420.Tax Shelters: Appropriate Tax Minimization Planning and Compliance vs. Abusive Tax Avoidance Transactions and Penalties 204Jeffrey H. ParavanoPaul M. SchmidtBaker & Hostetler LLP421.A Short History of Tax Shelters^16Eric SolomonEY421A.Valero II: District Court Alters Its View on “Tax Shelters”14Richard M. LiptonBaker & McKenzie LLP421B.Bad Facts Result in a Taxpayer Loss in First SILO Case14Richard M. LiptonBaker & McKenzie LLP421C.Consolidated Edison—A LILO Transaction Succeeds on the Facts18Richard M. LiptonBaker & McKenzie LLP421D.Court of Federal Claims Rejects Taxpayer’s Claims Of Business Purpose in Heinz 8Richard M. LiptonBaker & McKenzie LLP421E.IRS Successfully Challenges A Midco Transaction in Enbridge16Richard M. LiptonBaker & McKenzie LLP421F.Wells Fargo Loses A SILO Case16Richard M. LiptonBaker & McKenzie LLP421G.‘Son of Boss’ Update: Summary Judgment on the Tax Liability in CEMCO but No Fraud in SALA14Richard M. LiptonBaker & McKenzie LLP421H.LILO Transaction Upset By District Court On Motion For Summary Judgment In BB&T14Richard M. LiptonBaker & McKenzie LLP421I.Castle Harbour III: A Taxpayer Victory as the District Court Refuses to Surrender34Richard M. LiptonBaker & McKenzie LLP421J.CA-7 Sinks Penalties in One Son-of-BOSS Case, While Reg. 1.752-6 Is Torpedoed Again in Another 16Richard M. LiptonJaclyn PampelBaker & McKenzie LLP421K.No ‘Bliss’ in New Phoenix Sunrise—Tax Court Rejects and Penalizes a Tax Shelter Transaction16Richard M. LiptonBaker & McKenzie LLP421L.What Will Be the Impact of the Government’s Economic Substance Victory In Coltec?16Richard M. LiptonBaker & McKenzie T Investors and the Judicial Doctrines^24Richard M. LiptonBaker & McKenzie LLP422A.“Codification” Of Economic Substance—Much Ado About Nothing?18Richard M. LiptonBaker & McKenzie LLP423.Antiabuse Rules and Policy: Coherence or Tower of Babel? 26Philip R. WestSteptoe & Johnson LLPVolume 28424.MIDCO Transactions and the Expanding Universe of Transferee Liability^58Lawrence M. HillRichard A. NesslerWinston & Strawn LLP425. Double Deductions: Duquesne and Thrifty Oil^18Jasper L. Cummings, Jr.Alston & Bird LLP426.A Principal Purpose: There Can Be Only One8Benjamin M. WillisBDO USA, paq: Find Another Poster Child: The Business Purpose22Doctrine Is Alive and Well in the Fifth CircuitRobert H. DilworthAttorney at Law428.A New Form of Obscenity? Sorting through the Federal Circuit’s “We Know It When We See It” Ruling in ColtecMark J. Silverman40Gregory N. KidderSteptoe & Johnson LLP429.Tax Court Respects Partnership’s Property Distribution: Countryside Limited Partnership v. Commissioner22Blake D. RubinAndrea Macintosh WhitewayEYJon G. FinkelsteinKPMG LLP429A.Countryside: The Tax Court Rejects the IRS Challenge to the Economic Substance of a ‘Real Deal’Richard M. Lipton20Baker & McKenzie LLP429B.Circular Cash Flows and the Federal Income Tax220Jasper L. Cummings, Jr.Alston & Bird LLP430.Economic Risk of Loss: The Devil We Think We Know+58Eric B. SloanGibson, Dunn & Crutcher LLP431.The Economic Substance Doctrine in Federal and State Taxation94William Joel Kolarik IIKean Miller LLPSteven N.J. WlodychakEY431A.New York State Bar Association Tax SectionReport on Codification of the Economic Substance Doctrine84432.The Relevance Games: Congress’s Choices for Economic Substance Gamemakers100Charlene D. LukeUniversity of Florida Levin College of Law432A.Economic Substance Doctrine in the United States^6Marc M. LeveyBaker & McKenzie LLP433.The Future of Tax Planning? From Coltec and “You Know it When You See It” to Schering-Plough and “Assimilation with Applicable Tax Laws”^48Mark J. SilvermanAmanda P. VarmaSteptoe & Johnson LLP434.The Tax Court in Barnes Group Misapplies the Step Transaction Doctrine, Imposes Penalties22Richard M. LiptonMatthew S. JennerBaker & McKenzie LLPJoshua S. RichardsonMorgan, Lewis & Bockius LLP434A.The STARS Continue to Shine—Wells Fargo Prevails on Various Motions^26Richard M. LiptonBaker & McKenzie LLP434B.Tax Shelters and the Decline of the Rule of Law^30Richard M. LiptonBaker & McKenzie LLP434C.BNY and AIG—Using Economic Substance to Attack Transactions the Courts Do Not Like^24 Richard M. LiptonBaker & McKenzie LLP434D.Castle Harbour V—The Government Loses (Again) in the District Court^22Richard M. LiptonBaker & McKenzie LLP434E.Chemtech—The Fifth Circuit Reins in But Upholds the District Court^22Richard M. LiptonSamuel PollackBaker & McKenzie LLP434F.Federal Circuit Upsets a LILO Deal, and Maybe the Law on Step Transactions and Substance Over Form^22Richard M. LiptonBaker & McKenzie LLP434G.New Guidance Sheds Light on Economic Substance Doctrine and Related Penalties^24Richard M. LiptonBaker & McKenzie LLP434H.John Hancock—The Tax Court Applies Judicial Doctrines to SILOs and LILOs^26Richard M. LiptonBaker & McKenzie LLP434I.The STARS Are Not Aligned: Courts Split in Assessing an Alleged Tax Shelter Transaction^24Richard M. LiptonBaker & McKenzie LLP434J.The STARS Continue to Revolve—The First Appellate Decision^26Richard M. LiptonBaker & McKenzie LLP435. Disclosure, Listing and Registration Rules for “Potentially Abusive Tax Shelters” 78Erika W. NijenhuisCleary Gottlieb Steen & Hamilton LLP436.RESERVED2437.RESERVED2437A.Final Regulations For The Tax Shelter Disclosure Regime—Making The Rules More User Friendly20Richard M. LiptonRobert S. WaltonBaker & McKenzie LLP438.To Disclose or Not to Disclose: Tax Shelters, Penalties, and Circular 230 in 2018107Linda Z. SwartzCadwalader LLPJean Marie BertrandProskauer438A.Announcement 2010-9: Transparency or Overkill?14Richard M. LiptonBaker & McKenzie LLP439.The New Penalty Regime: Proceed With Caution20Herbert N. Beller*Eversheds Sutherland (US) LLP439A.The Final Section 6694 Regulations: New Rules for the Preparer Penalty28Richard M. LiptonRobert S. WaltonBaker & McKenzie LLP439B.Preparer Penalties: The Service’s ‘Interim’ Response to the Section 6694 Amendments32Richard M. LiptonBaker & McKenzie LLP440.‘Tough Loving’: District Court Invalidates IRS Regulation of Return Preparers^22Richard M. LiptonBaker & McKenzie LLPVolume 29440A.The Regulation of Tax Advice and Advisors66David WeisbachUniversity of Chicago Law SchoolBrian GaleUniversity of Illinois440B.RESERVED2440C.New Ethical Guidance In Revisions To Circular 230 Will Affect All Tax Practitioners12Richard M. LiptonRobert S. WaltonBaker & McKenzie LLP440D.Loving It: Appellate Court Confirms IRS Overstepped in Regulating Return Preparers^20Richard M. LiptonBaker & McKenzie LLP441.Ethical Disclosure Requirements in Corporate Tax Representation^96Gersham GoldsteinChristopher K. HeuerEric J. KodeschStoel Rives LLP441A.RESERVED2441B. The Best Defense is a Good Defense—Compliance and Defensive Tax Practice in the International Business and Tax Areas (Ethical Considerations in Light of Dynamic and Sometimes Conflicting Values)40Bruce ZagarisBerliner Corcoran & Rowe LLPLucas Balchun Latham & Watkins LLP442.RESERVED2443.Navigating an OPR Disciplinary Proceeding26Rita A. Cavanagh (Retired)Latham & Watkins LLPPaul B. Hynes, Jr.Zuckerman Spaeder LLP444.IRS Finalizes Revisions to Circular 230^22Richard M. LiptonBaker & McKenzie LLP444A.The Tax Professional as the Target Du Jour in Criminal Tax Investigations^38John M. ColvinColvin & Hallett, P.S.445.RESERVED2446.RESERVED2447.Consolidated Return Issues for Buyers and Sellers in M&A Transactions70Michael L. SchlerCravath, Swaine & Moore LLP448.The Consolidated Return Investment Basis Adjustment Rules104Mark J. Silverman Steptoe & Johnson LLP449.The Consolidated Return Investment Basis Adjustment Rules—Study Problems76Krishna P. VallabhaneniU.S. Department of the TreasuryWilliam S. DixonCitigroup Global Markets, Inc.Joseph M. PariKPMG LLPPatricia W. PellervoPwCMark J. Silverman Steptoe & Johnson LLP449A.American Bar Association Section of TaxationComments on Proposed Regulations Addressing Elimination of Circular Adjustments to Basis32450.The Consolidated Unified Loss Rules166Mark J. Silverman Steptoe & Johnson LLP451.A Survey of §1.1502-3696Don LeathermanUniversity of Tennessee College of Law452.Coordinating § 1.1502-11, § 1.1502-28, and § 1.1502-3654Don LeathermanUniversity of Tennessee College of Law453.RESERVED2454.RESERVED2455.RESERVED2Volume 30456.The Consolidated Return Anti-Loss Duplication Rule82Jerred G. Blanchard, Jr.Baker & McKenzie LLP456A.Section 1.1502-13(c)(6)(ii)(C): Limiting Gain Duplication on Member Stock36Don LeathermanUniversity of Tennessee College of Law457.RESERVED2458.Intercompany Transaction Regulations^98Wayne R. StrasbaughBallard Spahr LLP459.The Regulations Governing Intercompany Transactions Within Consolidated Groups64Mark J. Silverman Steptoe & Johnson LLP460.Intercompany Transaction Problems46Mark J. Silverman Steptoe & Johnson LLP460A.Intercompany Transaction Regulations: An Overview Outline42Andrew J. parison of the Intercompany Obligation Rules Under Former Treas. Reg. 98 § 1.1502-13(g) (1995), Former Prop. Treas. Reg. §1.1502-13(g) (1998), andTreas. Reg. §1.1502-13(g) (2008)Mark J. Silverman Steptoe & Johnson LLP462.The Consolidated Group: Continuation and Termination Issues 66Thomas F. WesselJeffrey L. VogelKPMG LLPJeffrey G. DavisMayer Brown LLP463.Group Continuation Rules/Continued Filing Requirement (PowerPoint slides)44Thomas F. WesselJeffrrey L. VogelKPMG LLP464.RESERVED2465.“Anti-Freeze”—Consolidated Return Anti-Avoidance, Anti-Stuffing,and Anti-Stripping Rules Designed to Chill Tax Planning 56Joseph M. PariKPMG LLPGordon E. WarnkeKPMG LLP466.RESERVED2467.The Section 382 Consolidated Return Regulations 112Mark J. Silverman Steptoe & Johnson LLP468.RESERVED2469.Consolidated Return Treatment of Financially Troubled Members 226Jerred G. Blanchard, Jr.Baker & McKenzie LLP470.Why Marvel Was Wrongly Decided And Its Impact in Consolidation24Mark J. SilvermanSteptoe & Johnson LLP471.The SRLY Loss Rules: Life After Section 38218W. Eugene SeagoPamplin College of Business, Virginia Polytechnic Institute and State UniversityEdward J. SchneeCulverhouse School of Accountancy, University of AlabamaVolume 31472.Life After the Final Regulations: Consolidated Section 382 and SRLY104Stuart J. Goldring Weil, Gotshal & Manges LLP473.What Happens When Tax Mistakes are Made—Equity in the Tax Law 84William G. CavanaghNorton Rose Fulbright US LLPBrad E. BermanPwC473A.Back in Time: In Search of a Coherent Theory of Transactional Retroactivity+88Diana S. DoyleLatham & Watkins LLP474.Revisionist History: Retroactive Federal Tax Planning42David H. SchnabelDavis Polk & Wardwell LLP474A.To Err Is Human; to Rescind, Divine+40Philip B. WrightBryan Cave LLP475.Privileged Communications in the Context of U.S. Tax Practice94Peter H. BlessingKPMG LLP476.RESERVED2476A.In-House Perspectives on Considerations to Protect Privilege 22With Respect to Tax Related MaterialsB. Benjamin Haas Exelon Corporation477.Corporate Income Tax Controversies: Procedures and Strategies for Audits, Administrative Appeals and Trials^128Barbara T. KaplanGreenberg Traurig, LLP478.RESERVED2479.FIN 48 — Uncertain Tax Positions for Books and Now Tax Returns60Fred F. MurrayUniversity of Florida Frederic G. Levin College of Law480.RESERVED2481.RESERVED2482.A First Look at 2007 Schedule M-3 Reporting by Large Corporations40Charles E. BoyntonEllen J. LegelTodd ReumInternal Revenue ServicePortia DeFilippesU.S. Department of the Treasury 482A.Schedule UTP: A New U.S. Filing Obligation May Cause Additional Consternation in Transfer Pricing MattersMarc M. Levey14Ivan A. MoralesBrian P. ArthurBaker & McKenzie LLP482B.Schedule UTP—Why So Few Disclosures?12J. Richard Harvey, Jr.Villanova School of Law482C.A First Look at 2010 Schedule M-3 Reporting and Schedule UTP64Charles E. BoyntonEllen J. LegelTodd ReumInternal Revenue ServicePortia DeFilippesU.S. Department of the Treasury 482D. 2010-2011 Schedule M-3 Profiles and Schedule UTP Filing Status36Charles E. BoyntonEllen J. LegelLisa RupertInternal Revenue ServicePortia DeFilippesU.S. Department of the Treasury 482E. A First Look at 2012 Schedule M-3 Reporting and Multinational Type^54Charles E. BoyntonEllen J. LegelInternal Revenue ServicePortia DeFilippesU.S. Department of the Treasury 482F. Schedule M-3 Profiles of Schedule UTP Filers by IRC Section Cited^58Charles E. BoyntonEllen J. LegelLisa RupertInternal Revenue ServicePortia DeFilippesU.S. Department of the Treasury 483.Partnership with Reportable Entity Partners14Charles E. BoyntonInternal Revenue ServiceBarbara A. LivingstonRWI484.RESERVED2485.History of the Office of Chief Counsel14N. Jerold CohenEversheds Sutherland (US) LLP486.The Four R’s Revisited: Regulations, Rulings, Reliance and Retroactivity in the 21st Century: A View from Within+Donald L. Korb50Sullivan & Cromwell LLP486A.9100 Relief26Jasper L. Cummings, Jr.Alston & Bird LLP487.RESERVED2488.RESERVED2489.RESERVED2490.RESERVED2491.RESERVED2492.RESERVED2493.Session 5. Balancing Act: Managing the Risks and Opportunities Surrounding Fundamental TaxReform+18Mark A. WeinbergerBlake D. RubinEYRonald D. DickelIntel CorporationDavid A. HeywoodLockheed Martin CorporationKevin McWilliamsInternational Paper CompanyArticles Reprinted from Previous EditionsUpdated Author BiosTable of Contents:Volume OneVolume TwoVolume ThreeVolume Four Volume FiveVolume SixVolume SevenVolume EightVolume NineVolume TenVolume ElevenVolume TwelveVolume ThirteenVolume FourteenVolume FifteenVolume SixteenVolume SeventeenVolume EighteenVolume NineteenVolume TwentyVolume Twenty-OneVolume Twenty-TwoVolume Twenty-ThreeVolume Twenty-FourVolume Twenty-FiveVolume Twenty-SixVolume Twenty-SevenVolume Twenty-EightVolume Twenty-NineVolume ThirtyVolume Thirty-OneArticles Reprinted from Previous EditionsUpdated Author BiosProgram Attorney: Stacey L. Greenblatt ................
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