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June 07, 2021 | The American Lawyer

Deal Watch: Crushing It: M&A Hits All-Time YTD High as Activity Passes $2.4 Trillion

May was the third month in a row that saw over $500 billion in M&A activity and tech finally relinquished its crown for industry totals after close to a year straight of monthly wins.
13 minute read
April 27, 2021 | New York Law Journal

IRS Requires Reporting of Tax Basis Capital Accounts

In their Real Estate Financing column, Ezra Dyckman and Charles Nelson discuss the new 2020 partnership tax basis capital account reporting requirements which "give the IRS much more visibility into the tax situations of partners in partnerships."
5 minute read
April 14, 2021 | New York Law Journal

'Management Fee' Deductions Disallowed: 'Aspro v. Commissioner'

In this edition of their Taxation column, David E. Kahen and Elliot Pisem discuss a recent Tax Court decision disallowing deductions for purported management fees paid by a closely held corporation to its shareholders, in which the court concluded that the payments were disguised dividends and that the petitioner failed to establish that the payments were reasonable in relation to services rendered.
8 minute read
March 08, 2021 | The American Lawyer

Five Am Law Elites Take Roles on $11B Apollo Acquisition

The deal is the latest major transaction to be announced in 2021 and will create a company worth $29 billion.
3 minute read
March 01, 2021 | New York Law Journal

'MarketShare' Acknowledges Challenge of Distinguishing Consulting, Information Services, and Software

As the world marches into the third decade of widely available electronic resources, distinguishing among consulting services, information services, and the provision of software, and then applying the differing sales tax rules to them, becomes only more difficult. In this edition of their Tax Appeals Tribunal column, Joseph Lipari and Aaron S. Gaynor discuss the recent determination in 'MarketShare Partners', which provides a rich text for those trying to classify a business as fitting into one of these categories.
8 minute read
Law Journal Press | Digital Book Anatomy of a Merger: Strategies and Techniques for Negotiating Corporate Acquisitions Authors: James C. Freund View this Book

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February 23, 2021 | New York Law Journal

Treasury Issues Final Regulations on Carried Interest

On July 31, 2020, Treasury released proposed regulations under Section 1061, and on January 7, 2021, Treasury finalized these regulations. The final regulations largely adopt the proposed regulations, but with some important modifications that are largely favorable to taxpayers.
6 minute read
February 17, 2021 | New York Law Journal

Taxpayer Prevails on Substance Over Form: 'Complex Media v. Commissioner'

In their Taxation column, Elliot Pisem and David E. Kahen discuss 'Complex Media v. Commissioner', in which a corporate taxpayer that acquired a business in exchange for stock and other property prevailed over the IRS, on the basis of an argument that the substance of the transaction was different from its form, and was allowed to claim amortization deductions attributable to a basis step-up arising from the substance of the transaction.
10 minute read
December 22, 2020 | New York Law Journal

Treasury Issues Final Regulations Under Section 163(j)

On Nov. 26, 2018, the Treasury Department issued proposed regulations under Section 163(j), and on July 28, 2020, these regulations were finalized. The final regulations largely adopt the proposed regulations, but with some important modifications that are generally favorable to taxpayers.
6 minute read
December 16, 2020 | New York Law Journal

Tax Treatment of Damages for Accountant Malpractice: 'McKenny v. United States'

A taxpayer suffers a loss by reason of errors made by a tax advisor, and the tax advisor makes a payment to compensate the taxpayer for the loss. May the payment be excluded from the taxpayer's income subject to tax? In this edition of their Taxation column, David E. Kahen and Elliot Pisem discuss a recent decision in which the Eleventh Circuit court concluded that the taxpayers before it could not exclude the payment at issue from income.
8 minute read
October 23, 2020 | Law.com

Litigators of the Week: The Boies Schiller Duo Who Fought to Make Ghislaine Maxwell's Depo Public

"We have lived this case for so long and it feels liberating to have some of the veil lifted off of these materials," said Sigrid McCawley of Boies Schiller Flexner.
7 minute read

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