Laidlaw Taxpayer Crashed and Burned, Losing Billion-Dollar Debt-Equity Case
by , Peter A. Glicklich
Published: Canadian Tax Journal, December 01, 1998
Colgate Gets the Brush-off from the Third Circuit: Lack of Economic Substance Found in Tax-motivated Installment
by Elliot Pisem
Published: New York Law Journal, October 22, 1998
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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
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QSSS Election -- Proposed Regulations Regarding S Corporation Subsidiaries
by David E. Kahen
Published: New York Law Journal, June 24, 1998
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Selling Closely-Held Stock to an Employee Stock Ownership Plan -- How Adequate Must the Consideration Be?
by Elliot Pisem, Allen J. Erreich
Published: New York Law Journal, April 23, 1998
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IRS Final Regulations Codifying the Continuity of Interest and Continuity of Business Enterprise Requirements Add Flexibility to Corporate Reorganizations
by Elliot Pisem
Published: New York Law Journal, February 1, 1998
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Identifying the Real Owner -- Tax Court Revisits Grants of Reciprocal Put and Call Options
by David E. Kahen
Published: New York Law Journal, December 24, 1997
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To Vote or Not to Vote, That Is the Question
by Elliot Pisem, Quincy Cotton
Published: New York Law Journal, October 23, 1997
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Corporate Provisions of the Taxpayer Relief Act of 1997
by Elliot Pisem
Published: New York Law Journal, August 28, 1997
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Employee Sells a Home and Employer Gets a Tax Deduction
by Elliot Pisem, Ellen Seiler Brody
Published: New York Law Journal, June 26, 1997
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Rules on Below-Market and Interest-Free Loans
by Elliot Pisem
Published: New York Law Journal, April 24, 1997
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Continuity of Interest Rules May Be Liberalized -- But Can Remain a Trap for the Unwary
by Elliot Pisem, Ellen Seiler Brody
Published: New York Law Journal, February 27, 1997
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'Check-the-Box' Regulations Provide Certainty, Flexibility and New Planning Opportunities
by Elliot Pisem, Lary S. Wolf, Peter A. Glicklich
Published: R & H Newsletter -- Tax Insights, January 01, 1997