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Practice Area: Taxation


We currently have 127 MP3s in this practice area. Next Next


The Impact of Tax Reform on Real Estate Transactions and Investments

From the ALI CLE program, "The Impact of Tax Reform on Real Estate Transactions and Investments" (June 15. 2018)

Original Date(s): June 15, 2018
Segment Runtime: 01:03:44
Speakers: Norman Lencz and Christopher S. Davidson

Includes the following course materials:

  • The Impact of Tax Reform on Real Estate Transactions and Investments - Presentation Slides

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Advanced Estate Planning Practice Update: Summer 2018

From the ALI CLE program, "Advanced Estate Planning Practice Update: Summer 2018" (June 13. 2018)

Original Date(s): June 13, 2018
Segment Runtime: 02:01:53
Speakers: Professor Jeffrey N. Pennell, Kimberly E. Cohen, Lawrence P. Katzenstein, and Kathleen R. Sherby

Includes the following course materials:

  • Advanced Estate Planning Practice Update: Summer 2018
  • Advanced Estate Planning: Practice Update: Summer 2018 - Slides

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Choice of Business Entity After Tax Reform: Who Wins and Who Loses?

From the ALI CLE program, "Choice of Business Entity after Tax Reform: Who Wins and Who Loses?" (March 14. 2018)

Original Date(s): March 14, 2018
Segment Runtime: 02:19:03
Speakers: Jerald David August, Stephen R. Looney and Katherine S. Jordan

Includes the following course materials:

  • Addendum - Benefits of C Corporation, including International Tax Changes Benefitting C Corporations in the TCJA- Slides
  • Tax Cuts and Jobs Act of 2017 - Slides
  • The Deduction for Qualified Business Income Under Section 199a and Effect of Tax Cuts and Job Act on Choice of Entity - Outline
  • The Deduction for Qualified Business Income Under Section 199a and Effect of Tax Cuts and Job Act on Choice of Entity - Slides

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Advanced Estate Planning Practice Update: Winter 2018

From the ALI CLE program, "Advanced Estate Planning Practice Update: Winter 2018" (February 6. 2018)

Original Date(s): February 6, 2018
Segment Runtime: 02:00:18
Speakers: Jeffrey N. Pennell, Kimberly E. Cohen, Lawrence P. Katzenstein, and Kathleen R. Sherby

Includes the following course materials:

  • Advanced Estate Planning Practice Update: Winter 2018

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Tax Cuts and Jobs Act of 2017: Impact on Individuals, Businesses, and International Taxation

From the ALI CLE program, "Tax Cuts and Jobs Act of 2017: Impact on Individuals, Businesses, and International Taxation" (January 18. 2018)

Original Date(s): January 18, 2018
Segment Runtime: 02:59:12
Speakers: Jerald D. August, Bryan P. Collins, and Wendi L. Kotzen

Includes the following course materials:

  • Appendix: Tax Cuts and Jobs Act of 2017 - Link to Conference Report to Accompany H.R. 1 (including Statutory Provisions)
  • H.R. 1, Known as Tax Cuts and Jobs Act: Individual Tax Changes
  • International Tax Changes Under TCJA
  • The Tax Cuts and Jobs Act: Corporate Tax Changes

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Attorney-Client Privilege and Work Product Doctrine in Tax Controversies

From the ALI CLE program, "Attorney-Client Privilege and Work Product Doctrine in Tax Controversies" (December 15. 2017)

Original Date(s): December 15, 2017
Segment Runtime: 02:01:29
Speakers: Jerald David August

Includes the following course materials:

  • Attorney-Client Privilege and Work Product Doctrine in Tax Controversies and Tax Litigation
  • IRS Disclosure Statement Form 8275
  • IRS Schedule UTP for Form 1120
  • Petition to Quash IRS Summons for Production of TAWS Wells Fargo & Co v. U.S.

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Current Developments in Estate and Tax Planning 2017

From the ALI CLE program, "Current Developments in Estate and Tax Planning 2017" (December 13. 2017)

Original Date(s): December 13, 2017
Segment Runtime: 01:31:10
Speakers: Mickey R. Davis, Howard M. Zaritsky and Diana S.C. Zeydel

Includes the following course materials:

  • What’s Hot and What’s Not - Recent Tax Developments For Estate Planners

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Advanced Estate Planning Practice Update: Fall 2017

From the ALI CLE program, "Advanced Estate Planning Practice Update: Fall 2017" (November 2. 2017)

Original Date(s): November 2, 2017
Segment Runtime: 01:59:55
Speakers: Jeffrey N. Pennell, Kimberly E. Cohen, Lawrence P. Katzenstein, and Kathleen R. Sherby

Includes the following course materials:

  • Advanced Estate Planning Practice Update: Fall 2017

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The New Partnership Audit Rules: How Will They Impact Privately-Owned Businesses and Family Partnerships?

From the ALI CLE program, "The New Partnership Audit Rules: How Will They Impact Privately-Owned Businesses and Family Partnerships?" (September 26. 2017)

Original Date(s): September 26, 2017
Segment Runtime: 02:34:09
Speakers: Jerald David August and Gregory T. Armstrong

Includes the following course materials:

  • Proposed Regulations - Centralized Partnership Audit Regime (June 14, 2017)
  • Statute (Bipartisan Budget Act of 2015, Section 1101)
  • Technical Corrections to Centralized Partnership Audit Rules (H.R. 6439)
  • The New Partnership Audit Rules: Guidance Needed

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When A Tax Goes Unpaid: Understanding Fiduciary and Transferee Liability

From the ALI CLE program, "When A Tax Goes Unpaid: Understanding Fiduciary and Transferee Liability" (July 11. 2017)

Original Date(s): July 11, 2017
Segment Runtime: 01:58:54
Speakers: Jerald David August

Includes the following course materials:

  • Appendix
  • When A Tax Goes Unpaid: Understanding Fiduciary and Transferee Liability

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Drafting for the New Partnership Audit Rules in Operating Agreements

From the ALI CLE program, "Drafting for the New Partnership Audit Rules in Operating Agreements" (June 27. 2017)

Original Date(s): June 27, 2017
Segment Runtime: 01:34:53
Speakers: John M. Cunningham

Includes the following course materials:

  • Drafting for the New Partnership Audit Rules in Operating Agreements - Materials
  • Drafting for the New Partnership Audit Rules in Operating Agreements - Slides

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Cross-Border Estate Planning: Traps, Challenges, and Opportunities

From the ALI CLE program, "Cross-Border Estate Planning: Traps, Challenges, and Opportunities" (February 9. 2017)

Original Date(s): February 9, 2017
Segment Runtime: 01:31:19
Speakers: Ellen K. Harrison and Carlyn S. McCaffrey

Includes the following course materials:

  • Cross Border Planning: the “Traps,” Challenges and Planning Opportunities
  • Cross Border Planning: the “Traps,” Challenges and Planning Opportunities - Slides

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Disregarded Entities: Tax Planning Opportunities and Pitfalls

From the ALI CLE program, "Disregarded Entities: Tax Planning Opportunities and Pitfalls" (February 6. 2017)

Original Date(s): February 6, 2017
Segment Runtime: 01:58:00
Speakers: Jerald David August

Includes the following course materials:

  • Federal Income Taxation of Single Member Entities: 'Tax Nothings'
  • IRS Form 2553
  • IRS Form 8832
  • Rev. Proc. 2013-30, 2013-36 IRB 173 -- IRC Sec(s). 1362, 08-14-2013

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Obtaining IRS Private Letter Rulings: Remove the Uncertainty of Tax Consequences

From the ALI CLE program, "Obtaining IRS Private Letter Rulings: Remove the Uncertainty of Tax Consequences" (January 30. 2017)

Original Date(s): January 30, 2017
Segment Runtime: 01:00:27
Speakers: Ronald D. Aucutt and Stephanie Loomis-Price

Includes the following course materials:

  • IRS Private Letter Rulings: Removing Tax Uncertainties - Slides
  • When and How to Prepare an IRS Ruling Request

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The New Section 385 Regulations: What You Need To Know

From the ALI CLE program, "The New Section 385 Regulations: What You Need To Know" (December 6. 2016)

Original Date(s): December 6, 2016
Segment Runtime: 01:04:14
Speakers: Layla J. Asali and Elizabeth G. Hale

Includes the following course materials:

  • The Final and Temporary Regulations Under Section 385 of the Internal Revenue Code (Federal Register / Vol. 81, No. 204)
  • The New Section 385 Regulations: What You Need To Know - Slides

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Advanced Estate Planning Practice Update: Fall 2016

From the ALI CLE program, "Advanced Estate Planning Practice Update: Fall 2016" (October 26. 2016)

Original Date(s): October 26, 2016
Segment Runtime: 01:58:35
Speakers: Jeffrey N. Pennell, Kimberly E. Cohen, Lawrence P. Katzenstein and Kathleen R. Sherby

Includes the following course materials:

  • Advanced Estate Planning Practice Update: Fall 2016

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"Open Mic” Questions and Answers

From the ALI CLE program, "Creative Tax Planning for Real Estate Transactions 2016" (September 26. 2016)

Original Date(s): September 26-27, 2016
Segment Runtime: 42:43
Speakers: Faculty

Includes the following course materials:

  • 'Bad Boy' Nonrecourse Carve-outs in Real Estate Loan Cause it to be Recourse -- or Do They?
  • Condominium Developers Can Avoid the Long-Term Contract Rules While Waiting for Code Sec. 460 Regulations
  • Final and Proposed Regulations Regarding Partnership Noncompensatory Options
  • Fundamentals of Partnership Taxation
  • IRS Stretches to Help a Taxpayer in New Disguised Sale Private Letter Ruling
  • Is it Cancellation of Debt (COD) Income?: New IRS Chief Counsel Advice Takes the Gas out of Great Plains Gasification
  • New Partnership Audit Rules: What You Need to Know and Do Now
  • New Taxpayer Favorable PLRs Allow Gain on Sale of Partnership Assets to be Offset by Disallowed Loss on Earlier Sale of Partnership Interest
  • Recent Developments Affecting Real Estate and Pass Through Entities
  • Testimony Before the Subcommittee on Select Revenue Measures Committee on Ways and Means United States House of Representatives

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“Open Mic” Questions and Answers

From the ALI CLE program, "Creative Tax Planning for Real Estate Transactions 2016" (September 26. 2016)

Original Date(s): September 26-27, 2016
Segment Runtime: 52:05
Speakers: Faculty

Includes the following course materials:

  • A Section 754 Paradox: Basis Step-Up Triggers Gain Recognition In UPREIT and Other Partnership Contribution Transactions
  • Capital Gains in Real Estate Transactions
  • Defeasing Conduit Loans: Tax Issues, Premiums, Like-Kind Exchanges and 'New York Style'
  • Hot Like-Kind Exchange Issues
  • Making Section 704(C) Work for You
  • Maximizing Capital Gains in Real Estate Transactions
  • Partnerships and Disregarded Entities in Like-Kind Exchanges
  • Rev. Rul. 2003-56 Provides New Guidance on Like-Kind Exchanges of Leveraged Property
  • Rev. Rul. 99-43: When to Hold'em, When to Fold'em, and When to Book-Down

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Creative Deal Structures

From the ALI CLE program, "Creative Tax Planning for Real Estate Transactions 2016" (September 26. 2016)

Original Date(s): September 26-27, 2016
Segment Runtime: 56:56
Speakers: Messrs. R. Levine and Owen

Includes the following course materials:

  • Creative Deal Structures

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Creative Planning For Partnership Liability Allocations, Including the New Proposed Regulations

From the ALI CLE program, "Creative Tax Planning for Real Estate Transactions 2016" (September 26. 2016)

Original Date(s): September 26-27, 2016
Segment Runtime: 01:19:17
Speakers: Mr. Rubin and Ms. Whiteway

Includes the following course materials:

  • Creative Planning for Partnership Liability Allocations, including the New Proposed Regulations
  • The Proposed Regulations on Partnership Allocations with Respect to Contributed Property

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