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2017 Year-End Individual Tax Planning in Light of New Tax Legislation
Beth D. Tractenberg, Jasmine M. Campirides
December 21, 2017
Exempt Organizations Advisory - Tax Reform Legislation Passes House and Senate
December 20, 2017
Daily Tax Update - December 16, 2017: Conference Committee Tax Bill Released

Exempt Organizations Advisory - Tax Reform Conference Agreement Released
December 16, 2017
The Senate's Tax Reform Bill Faces A 'Byrd Bath'
Chelsea Gold, Darryl Nirenberg
November 20, 2017, Law360
Exempt Organizations Advisory - Senate Finance Committee Approves Tax Reform Proposal
M. Ruth M. Madrigal, Suzanne Ross McDowell, Catherine W. Wilkinson, John Cobb
November 17, 2017
Exempt Organizations Advisory - House Passes Tax Cuts and Jobs Act
M. Ruth M. Madrigal, Suzanne Ross McDowell, Catherine W. Wilkinson, John Cobb
November 16, 2017
Exempt Organizations Advisory - Finance Committee Releases Modified Senate Tax Reform Proposal
M. Ruth M. Madrigal, Suzanne Ross McDowell, Catherine W. Wilkinson, John Cobb
November 15, 2017
Hatch Releases Modified Mark of Tax Reform Proposal
November 15, 2017
Exempt Organizations Advisory - Exempt Organization Provisions Included in Proposed Senate Bill Differ from House Bill
November 10, 2017
Senate Finance Releases Tax Reform Proposal
November 10, 2017
The Reconciliation Process and Tax Reform: Background and Frequently Asked Questions
Leslie A. Belcher, Darryl Nirenberg
November 9, 2017
Ways and Means Committee Passes Bill With Manager's Amendment
November 9, 2017
Exempt Organizations Advisory - Tax Reform Part 3: Provisions Affecting Educational Institutions
M. Ruth M. Madrigal, Suzanne Ross McDowell, Catherine W. Wilkinson
November 7, 2017
In Defense of Tax Deferral for Government Officials
Dianna M. Mullis
November 6, 2017, Tax Notes
Exempt Organizations Advisory - Tax Reform Part 2: Tax on Private Activity Bond Interest, Executive Compensation
John Cobb, M. Ruth M. Madrigal, Suzanne Ross McDowell, Catherine W. Wilkinson
November 3, 2017
Proposed Changes to the Estate, Gift, and GST Taxes Included in the Tax Cuts and Jobs Act
Beth D. Tractenberg, Jasmine M. Campirides
November 3, 2017
Exempt Organizations Advisory - Tax Reform Bill Provisions Would Affect Exempt Organizations
M. Ruth M. Madrigal, Suzanne Ross McDowell, Catherine W. Wilkinson
November 2, 2017
Ways and Means Committee Releases Text of Tax Reform Bill
November 2, 2017
Exempt Organizations Advisory - Treasury, IRS, Other Agencies Issue Interim Final and Proposed Regulations
October 10, 2017
US Court Invalidates 'Serial Inversion' Tax Regulation That Ended Pfizer-Allergen Merger
Amanda Pedvin Varma, Brigid Kelly
October 10, 2017, MNE Tax
Treasury Releases Second Report on Tax Regulatory Burdens
Gregory N. Kidder, Aaron P. Nocjar, Amanda Pedvin Varma, Lisa M. Zarlenga, Stanley Smilack, Lauren Azebu
October 4, 2017
Exempt Organizations Advisory - Tax Exempt and Government Entities Division Releases FY 2018 Work Plan
October 2, 2017
Exempt Organizations Advisory - Draft Form 1024-A Publicly Released
September 29, 2017
'Big Six' Release Tax Reform Framework
Lisa M. Zarlenga
September 27, 2017
Exempt Organizations Advisory: IRS Withdraws and Re-Issues Proposed Regulations on Tax-Exempt Private Activity Bonds
September 27, 2017
Exempt Organizations Advisory - IRS Offers Tax Relief for Hurricane Victims, Incentives to Donate to Disaster Relief Charities
September 26, 2017
Fiduciary Duties in an Age of Impact Investing
Suzanne Ross McDowell
September 25, 2017, Bloomberg BNA’s Daily Report for Executives
The Challenges Of Administering A Robot Tax
Robert J. Kovacev
September 25, 2017, Law360
Exempt Organizations Advisory - IRS Issues Proposed Regulations Allowing Use of Truncated SSNs on W-2s
September 18, 2017
Exempt Organizations Advisory - IRS Provides Guidance on Reliance Standards for Equivalency Determinations
September 15, 2017
Ardmore Substantially Expands the Reach of California’s Documentary Transfer Tax
Pat Derdenger, Karen Jurichko Lowell
September 7, 2017
Six Weeks Remaining in MTC Amnesty Program for Marketplace Sellers
Pat Derdenger, Karen Jurichko Lowell
September 7, 2017
US Court Determines IRS Properly Denied Discretionary Tax Treaty Benefits
Amanda Pedvin Varma, Brigid Kelly
August 22, 2017, MNE Tax
Expanded Electronic Filing and Payment of Business Taxes Takes Effect Today
Pat Derdenger, Karen Jurichko Lowell
August 9, 2017
Tax Procedure Outline: Audit, Appeals, and Litigation
J. Walker Johnson
August 2017
Taxation of Financial Institutions
J. Walker Johnson
August 2017
Tax Court Rejects IRS Revenue Ruling 91-32 Approach to Determining ECI on Disposition of Partnership Interest
Amanda Pedvin Varma, Stanley Smilack, John Cobb
July 14, 2017
Proposed Section 355 Regulations Increase Objectivity and Taxpayer Burden
Lauren Azebu, Bob Rizzi, and Lisa Zarlenga
July 1, 2017, Corporate Taxation
Exempt Organizations Advisory - CHARITY Act Introduced in Senate
June 13, 2017
Section 355: A Flood of Guidance After a Long Drought
Lisa Zarlenga, John Cobb
June 12, 2017, Bloomberg BNA
How Regulatory Reforms Will Affect Taxes — And Taxpayers
Lisa M. Zarlenga
June 8, 2017, Law360
Current Tax and Ethics Issues for Legal Defense Funds
Dianna M. Mullis, Robert Rizzi
June 7, 2017
How Recent Actions Could Limit IRS Regulatory Authority
Carina C. Federico, Lisa M. Zarlenga
May 2, 2017, Law360
The IRS Wants Your Suggestions for Upcoming Guidance
Lisa M. Zarlenga
April 21, 2017
Recent Actions Could Limit IRS’s Regulatory Authority
Carina C. Federico, Lisa M. Zarlenga
April 11, 2017
Why Marvel Was Wrongly Decided And Its Impact in Consolidation
Mark J. Silverman, Andrew F. Gordon
April 3, 2017, Tax Notes
2016 Arizona Tax Update
Pat Derdenger, Karen Jurichko Lowell, Jefferson Klocke
Exempt Organizations Advisory - Draft Country-By-Country Reporting Instructions Raise Questions for Tax-Exempt US-Based Multinationals
March 10, 2017
Overview of Key Tax Provisions in the Affordable Care Act Repeal
March 8, 2017
Final 367 Regulations Depart From Congressional Intent and Historical IRS Approach
Robert J. Kovacev, John Cobb
January 11, 2017
Co-Author, "United States"
J. Walker Johnson, Robert J. Kovacev, Carina C. Federico
2017, Getting the Deal Through: Tax Controversy
Centralized Licensing and Reporting for Arizona Transaction Privilege Taxes Starts January 1
Pat Derdenger, Karen Jurichko Lowell
December 29, 2016
Want to be on Team Trump? Get Your Finances in Order
Robert Rizzi, Dianna M. Mullis
December 16, 2016, The Hill
Phil West on International Tax
Straight Talk on Border Adjustments: What Are We Really Talking About Here?
Philip R. West
December 5, 2016
2016 Year-End Estate Planning
Beth D. Tractenberg, Jasmine M. Campirides
Exempt Organizations Advisory - IRS Proposes Regulations Regarding Fractions Rule
Suzanne Ross McDowell, Catherine W. Wilkinson
November 22, 2016
Exempt Organizations Advisory - IRS Announces New Information Document Request Management Process for Tax-Exempt and Government Entities
Suzanne Ross McDowell, Catherine W. Wilkinson
November 21, 2016
New US Subpart F Tax Regulations Address Foreign Partnerships, Active Rents, and Royalties Exception
Amanda Pedvin Varma, Brigid Kelly
November 18, 2016, MNE Tax
Proposed Regs Modify Device and Active Trade or Business Analysis
Mark J. Silverman, Andrew F. Gordon
November 15, 2016, Tax Notes
Arizona's Sales Tax Simplification to Be Fully Implemented on January 1
Pat Derdenger, Karen Jurichko Lowell
November 11, 2016
Arizona Department of Revenue Issues Updated Sales and Use Tax Nexus Ruling
Pat Derdenger, Karen Jurichko Lowell
November 9, 2016
Foreign Issuer Exclusion in Section 385 Regulations - Issues and Implications
Amanda Pedvin Varma, Brigid Kelly
November 3, 2016
One Week Until the 2016 Election - Public Policy Implications
Jason Abel, James D. Barnette, Leslie A. Belcher, Elizabeth Hurley Burks, Christopher Caron, John T. Collins, R. Timothy Columbus, Michael V. Dunn, Luis G. Fortuño, Jessica Frend, Chelsea Gold, Micah S. Green, Kate Jensen, J. Bennett Johnston, N. Hunter Johnston, Douglas Kantor, Grace Kim, Lisa Mortier, Dianna M. Mullis, Darryl Nirenberg, Allison Nyholm, Eva Rigamonti, Robert Rizzi, Richard Shilts, Scott A. Sinder, Amanda Pedvin Varma, Carolyn Walsh, Philip R. West, Lisa M. Zarlenga
November 2, 2016
Changes to IRS Appeals May Create Problems for Taxpayers
Lisa M. Zarlenga, Robert J. Kovacev, Caitlin R. Tharp
October 26, 2016, Law360
Changes in IRS Appeals Could Create Difficulties for Taxpayers
Caitlin R. Tharp, Robert J. Kovacev, Lisa M. Zarlenga
October 18, 2016
Final FAR Rule Prohibits Awards to Contractors With Delinquent Taxes or Felony Convictions
Michael W. Mutek, Thomas P. Barletta, Lisa M. Zarlenga, Robert J. Kovacev
October 17, 2016
Treasury, IRS Issue Temporary and Final Regulations Affecting Related-Party Financing
Andrew F. Gordon, Gregory N. Kidder, Robert J. Kovacev, Aaron P. Nocjar, Amanda Pedvin Varma, Lisa M. Zarlenga
October 15, 2016
The Treatment of Passthrough Entities Will Play Critical Role in 2017 Tax Reform
Lisa M. Zarlenga
October 14, 2016, The Hill
How the 2016 Election Will Affect Public Policy Developments - Part II
Jason Abel, James D. Barnette, Leslie A. Belcher, Elizabeth Hurley Burks, Christopher Caron, John T. Collins, R. Timothy Columbus, Michael V. Dunn, Susan G. Esserman, Luis G. Fortuño, Jessica Frend, Chelsea Gold, Micah S. Green, Kate Jensen, J. Bennett Johnston, N. Hunter Johnston, Douglas Kantor, Grace Kim, Lisa Mortier, Dianna M. Mullis, Darryl Nirenberg, Allison Nyholm, Meredith Rathbone, Eva Rigamonti, Robert Rizzi, Richard Shilts, Scott A. Sinder, Amanda Pedvin Varma, Carolyn Walsh, Philip R. West, Lisa M. Zarlenga
October 11, 2016
Treasury, IRS Issue Regulations on Partnership Liabilities and Disguised Sales
October 4, 2016
House Blueprint for Tax Reform Pushes Consumption Taxes Onto Center Stage
Shifting Away From 1986-Style Reform, the Drama is Definitely in the Details
Lisa M. Zarlenga
September 30, 2016, Tax Executive
How the 2016 Election Will Affect Public Policy Developments
Jason Abel, James D. Barnette, Leslie A. Belcher, Elizabeth Hurley Burks, Christopher Caron, John T. Collins, R. Timothy Columbus, Michael V. Dunn, Susan G. Esserman, Luis G. Fortuño, Jessica Frend, Chelsea Gold, Micah S. Green, Kate Jensen, J. Bennett Johnston, N. Hunter Johnston, Douglas Kantor, Grace Kim, Lisa Mortier, Dianna M. Mullis, Darryl Nirenberg, Allison Nyholm, Eva Rigamonti, Robert Rizzi, Richard Shilts, Scott A. Sinder, Amanda Pedvin Varma, Carolyn Walsh, Philip R. West, Lisa M. Zarlenga
September 27, 2016
US Targets Tax Planning in Advance of EU State Aid, Other Foreign-Initiated Tax Adjustments
Amanda Pedvin Varma, Brigid Kelly
September 22, 2016, MNE Tax
Exempt Organizations Advisory - Ways and Means Subcommittee Holds Hearing on Tax-Exempt College and University Endowments
Suzanne Ross McDowell, Catherine W. Wilkinson
September 13, 2016
US and Ireland Commence Tax Treaty Renegotiation: What Could Change
Amanda Pedvin Varma
September 7, 2016, MNE Tax
New Spinoff Standards Proposed in IRS Regulations On Device and Active Trade or Business Under Section 355
Lisa M. Zarlenga, John Cobb
August 18, 2016, Daily Tax Report
Exempt Organizations Advisory - CRAT Containing Sample Provisions Not Subject to 'Probability of Exhaustion Test'
Suzanne Ross McDowell, Catherine W. Wilkinson
August 9, 2016
Taxation of Financial Institutions
J. Walker Johnson
July 2016
IRS Curtails Retirement Plan Determination Letter Process
Joni Andrioff, Don Wellington, Jennifer G. Krengel, Edward Thomas Veal
July 28, 2016
Tax Procedure Outline: Audit, Appeals, and Litigation
J. Walker Johnson
July 2016
Details in Ryan’s Blueprint Indicate Shift in GOP Approach
Lisa M. Zarlenga
July 19, 2016, The Hill
IRS Issues Proposed Regulations on Device and Active Trade or Business Under Section 355
July 18, 2016
Newly Proposed Regulations Under Section 457(f) Impact Deferred Compensation Arrangements of Tax-Exempt and Governmental Entities
Don Wellington, Joni Andrioff, Jennifer G. Krengel, Suzanne Ross McDowell, Catherine W. Wilkinson
July 14, 2016
Exempt Organizations Advisory - IRS Issues Temporary Regulations for Declaring Intent to Operate as a Social Welfare Organization
Suzanne Ross McDowell, Catherine W. Wilkinson
July 8, 2016
Arizona Department of Revenue Limits the Validity of TPT Exemption Certificates to One Year
Did It Impose a Limitation Not Required by Statute?
Pat Derdenger, Karen Jurichko Lowell
July 7, 2016
Arizona's Centralized Transaction Privilege Tax Reporting Almost Here
Pat Derdenger, Karen Jurichko Lowell
July 1, 2016
Clarification: Arizona's Sales Tax Simplification
Pat Derdenger, Karen Jurichko Lowell
July 1, 2016
Arizona Tax Amnesty Program Renewed for 2016 - Payment Plans Offered for the First Time
Pat Derdenger, Karen Jurichko Lowell
June 27, 2016
Exempt Organizations Advisory - House Tax Blueprint Could Affect Charitable Giving
Suzanne Ross McDowell, Catherine W. Wilkinson
June 24, 2016
House Unveils Blueprint for Tax Reform
Amanda Pedvin Varma, Lisa M. Zarlenga, Stanley Smilack, Karen Jurichko Lowell
June 24, 2016
Exempt Organizations Advisory - IRS Issues Proposed Rules on Deferred Compensation Plans
Suzanne Ross McDowell, Catherine W. Wilkinson
June 21, 2016
Exempt Organizations Advisory - IRS Makes Public Data on Tax-Exempt Organizations Available for Electronic Download
Suzanne Ross McDowell, Catherine W. Wilkinson
June 16, 2016
IRS Temporary and Proposed Regulations Impose Corporate-Level Tax on RIC/REIT Conversion Transactions
Lisa M. Zarlenga, Lauren Azebu
June 15, 2016
IRS Issues Guidance on Transfers of Property to Regulated Public Utilities
Lisa M. Zarlenga, Aaron P. Nocjar, Stanley Smilack, Caitlin R. Tharp
June 14, 2016
Exempt Organizations Advisory - House Democrats Release Letter Defending the IRS's Ability to Issue Guidance on 501(c)(4) Organizations
Suzanne Ross McDowell, Catherine W. Wilkinson
June 10, 2016
Exempt Organizations Advisory - Sen. Chuck Grassley Sends Letter to IRS Regarding Tax-Exempt Hospital Accountability Measures
Suzanne Ross McDowell, Catherine W. Wilkinson
June 9, 2016
Spinoffs: Continuing Relationships Between Distributing and Controlled
Mark J. Silverman, Andrew F. Gordon
June 3, 2016, Tax Notes
Exempt Organizations Advisory: IRS to Initiate Audits Only by Mail
Suzanne Ross McDowell, Catherine W. Wilkinson
May 31, 2016
Proposed Regulations for Foreign-Owned US LLCs Move Toward Increased Financial Transparency
Aaron P. Nocjar, Robert Rizzi, Beth D. Tractenberg, Lisa M. Zarlenga
May 23, 2016
Senator Wyden Proposes New Regime for Taxation of Derivatives
Lisa M. Zarlenga, Micah S. Green
May 19, 2016
New Tax Litigation Troubles For Liquidating Trustees
Robert J. Kovacev, Caitlin R. Tharp
May 5, 2016, Law360
International Tax Controversies: A Practical Guide
Philip R. West, J. Walker Johnson, Michael C. Durst, Amanda Pedvin Varma
2016, Practicing Law Institute
Exempt Organizations Advisory - Treasury Adopts Final Examples of Program-Related Investments
Suzanne Ross McDowell, Catherine W. Wilkinson
April 21, 2016
Inversion Regulations Implement Prior Notices and Add New Provisions
Philip R. West, Amanda Pedvin Varma, John Cobb
April 14, 2016
Treasury, IRS Issue Expansive Proposed Regulations Impacting Related-Party Financing
Gregory N. Kidder, Aaron P. Nocjar, Mark J. Silverman, Amanda Pedvin Varma, Philip R. West, Lisa M. Zarlenga, Andrew F. Gordon, Brigid Kelly
April 14, 2016
Withdrawal Liability for Private Capital Equity Funds: The Sun Capital Partners Saga Continues
Edward R. Mackiewicz, Edward Thomas Veal, Joni Andrioff
April 14, 2016
Recent Challenges to Energy Tax Credit Transactions Highlight Risks for Similar Transactions
Gregory N. Kidder, Robert J. Kovacev, Aaron P. Nocjar, Lisa M. Zarlenga
March 31, 2016
A New Role for the Device Test?
Robert Rizzi, Lisa M. Zarlenga, Lauren Azebu
March 22, 2016, Tax Notes
Exempt Organizations Advisory - Sixth Circuit Requires IRS to Identify Applicants for Tax-Exempt Status, Even if Application Not Granted
Suzanne Ross McDowell, Catherine W. Wilkinson
March 22, 2016
Exempt Organizations Advisory - Treasury and IRS Issue Proposed Regulations Regarding Supporting Organizations
Suzanne Ross McDowell, Catherine W. Wilkinson
February 18, 2016
2015 Arizona Tax Update
Pat Derdenger, Karen Jurichko Lowell
President Obama's Final Budget Proposal Renews Call for Comprehensive International Tax Reform, Echoes Administration's Prior Proposals
Amanda Pedvin Varma, Philip R. West, Stanley Smilack, Brigid Kelly
February 11, 2016
Co-author, The OECD's BEPS Final Report
Philip R. West, Amanda Pedvin Varma
January 20, 2016, Tax Executive
Federal Contractor Tax Delinquencies and Felony Convictions Addressed in New Interim Rule Regarding Debarment and Suspension
Michael W. Mutek, Thomas P. Barletta, Lisa M. Zarlenga, Robert J. Kovacev
January 20, 2016
IRS Extends Date for Declaring Intent to Operate as a Social Welfare Organization
Suzanne Ross McDowell, Catherine W. Wilkinson
January 19, 2016
Exempt Organizations Advisory - Proposed Donation Substantiation Regulations Withdrawn
Suzanne Ross McDowell, Catherine W. Wilkinson
January 8, 2016
Update on Affordable Care Act Information Reporting Requirements
Joni Andrioff, Jennifer G. Krengel, Don Wellington, Lisa M. Zarlenga
January 6, 2016
Information Reporting Changes in Omnibus/Tax Extenders Legislation
Lisa M. Zarlenga
January 4, 2016
The Work Product Doctrine is Alive and Well
J. Walker Johnson and Cameron Arterton
December 29, 2015, Daily Tax Report
Work Opportunity and New Markets Tax Credits Extended in Omnibus/Tax Extenders Legislation
Lisa M. Zarlenga
December 28, 2015
Affordable Care Act Changes in the Omnibus/Tax Extenders Legislation
Joni Andrioff, Don Wellington, Lisa M. Zarlenga
December 23, 2015
Expensing and Depreciation Provisions in the Omnibus/Tax Extenders Legislation
Lisa M. Zarlenga
December 23, 2015
Changes Affecting REITs in Tax Extenders Legislation
Aaron P. Nocjar, Lisa M. Zarlenga
December 22, 2015
Exempt Organizations Advisory - Payout Requirements for Non-Functionally Integrated Type III Supporting Organizations Addressed in Final Regulations
Suzanne Ross McDowell, Catherine W. Wilkinson
December 21, 2015
Tax Extender Legislation Includes Permanent Extension and Modification of the Research and Development Credit
Robert J. Kovacev
December 18, 2015
Omnibus/Tax Extender Legislation Will Affect Tax-Exempt Organizations
Suzanne Ross McDowell, Catherine W. Wilkinson
December 17, 2015
Tax Provisions in the Extenders and Omnibus Appropriations Bill
December 16, 2015
Exempt Organizations Advisory - Two-Year Extenders Bill Would Affect Exempt Organizations
Suzanne Ross McDowell, Catherine W. Wilkinson
December 9, 2015
Rep. Brady Introduces Two-Year Extenders Bill
Robert J. Kovacev, Aaron P. Nocjar, Lisa M. Zarlenga
December 8, 2015
2015 Year-End Estate Planning
Beth D. Tractenberg, Jasmine M. Campirides
Exempt Organizations Advisory - Tax Court Determines Private Foundation, its Manager Must Pay Excise Tax on Political Radio Messages
Suzanne Ross McDowell, Catherine W. Wilkinson
November 18, 2015
Partnership Tax Provisions in the Bipartisan Budget Agreement
Aaron P. Nocjar, Lisa M. Zarlenga
November 4, 2015
Reporting Deadlines - and Penalties - Under the ACA are Approaching Quickly
Joni Andrioff, Don Wellington, Lisa M. Zarlenga
October 28, 2015
Exempt Organizations Advisory - Treasury, IRS Issue Final Regulations on Reliance Standards for Making Good Faith Determinations
Suzanne Ross McDowell, Catherine W. Wilkinson
September 23, 2015
Exempt Organizations Advisory - Treasury, IRS Issue Proposed Regulations on Substantiation of Charitable Contribution Deductions
Suzanne Ross McDowell, Catherine W. Wilkinson
September 16, 2015
Exempt Organizations Advisory - IRS Notice Addresses Private Foundation Investments
Suzanne Ross McDowell, Catherine W. Wilkinson
September 15, 2015
Penalties Double for Failure to File New IRS Information Returns Under the ACA
Joni Andrioff, Don Wellington, Lisa M. Zarlenga, Scott A. Sinder, Kate Jensen
August 26, 2015
Arizona Tax Amnesty Program is Almost Here
Pat Derdenger, Karen Jurichko Lowell
August 21, 2015
IRS Releases New Procedures for Obtaining US Competent Authority Assistance
Philip R. West, Amanda Pedvin Varma
August 17, 2015
Exempt Organizations Advisory - Updated IRS Priority Guidance Plan Includes New Exempt Organizations Items
Suzanne Ross McDowell, Catherine W. Wilkinson
August 3, 2015
Exempt Organizations Advisory - Federal Court Holds Citizens United Must Give Donor List to NY Attorney General
Suzanne Ross McDowell, Catherine W. Wilkinson
July 29, 2015
Exempt Organizations Advisory - Political Activities and Audit Selection: Recent Developments
Suzanne Ross McDowell, Catherine W. Wilkinson
July 24, 2015
Exempt Organizations Advisory - GAO Finds Audit Selection Procedures for Exempt Organizations Lacking
Suzanne Ross McDowell, Catherine W. Wilkinson
July 23, 2015
Senate Finance Committee Working Group Reports Take Baby Steps Toward Comprehensive Tax Reform
Lisa M. Zarlenga, Jason Abel, Leslie A. Belcher
July 16, 2015
Exempt Organizations Advisory - IRS Clarifies Charitable Hospital Provider List Requirement
Suzanne Ross McDowell, Catherine W. Wilkinson
June 26, 2015
Exempt Organizations Advisory - Court Permits Z Street to Proceed With IRS Lawsuit
Suzanne Ross McDowell, Catherine W. Wilkinson
June 19, 2015
New Guidance on the Codified Economic Substance Doctrine
Andrew F. Gordon
2015, Real Estate Taxation
Exempt Organizations Advisory - Deductible Contributions for Slain NYPD Officers; Sports Leagues Investigated by Congress
Suzanne Ross McDowell, Catherine W. Wilkinson
April 2, 2015
Contributor, "Motivating Children of Means," Wealth Management 20:20
Beth D. Tractenberg
April 2015
Exempt Organizations Advisory - Charitable Hospital Guidance Released
Suzanne Ross McDowell, Catherine W. Wilkinson
March 11, 2015
Exempt Organizations Advisory - Section 529 Plan Expansion Passed by House
Suzanne Ross McDowell, Catherine W. Wilkinson
February 26, 2015
Exempt Organizations Advisory - February 19, 2015: ACA Penalty Relief for Small Employers Provided by the IRS

Exempt Organizations Advisory - February 13, 2015: S Corporation Charitable Contribution Bill Passed by House

Exempt Organizations Advisory - February 12, 2015: House Passes America Gives More Act

Exempt Organizations Advisory - February 11, 2015: Exempt Organization Bills Reported Out by Senate Finance Committee

Exempt Organizations Advisory - February 10, 2015: Senate Finance Committee to Mark Up Exempt Organization Bills

Exempt Organizations Advisory - February 5, 2015: Ways and Means Passes Bills Making Tax Extenders Permanent

Exempt Organizations Advisory - February 3, 2015: White House Releases President's 2016 Budget Proposal

Exempt Organizations Advisory - January 28, 2015: IRS Releases Final Regulations on Requirements for Exemption Under Section 501(c)(29)

Contributing Author, 403(b) Answer Book
Catherine W. Wilkinson
2014, 9th ed., Wolters Kluwer
2014 Arizona Tax Update
Pat Derdenger, Dawn Gabel, Ben Gardner, and Karen Lowell
Significant Independence: Insolvency and Intercompany Debt
Robert Rizzi
January 2015, Journal of Corporate Taxation
Exempt Organizations Advisory - December 31, 2014: IRS Announces Voluntary Closing Agreement Program

Exempt Organizations Advisory - December 17, 2014: Senate Passes Tax Extenders Bill

Tax Restrictions Can Impede the Use of Options to Manage Risk
J. Walker Johnson, Brigid Kelly
November 17, 2014, Tax Notes
EU State Aid Tax Investigations: A New Enforcement Landscape?
Yves Botteman, Jean-Nicolas Maillard, Philip R. West
October 30, 2014
Considering Veritas and Future Transfer Pricing Litigation
Andrew F. Gordon, Gregory N. Kidder, Mark J. Silverman
October 13, 2014, Tax Notes
The European Union Turns the Heat on Generous Tax Breaks to Multinationals
Yves Botteman, Jean-Nicolas Maillard
October 2, 2014
Hook Stock and the Scope of IRS Ruling Policy
Robert Rizzi
July 2014, Journal of Corporate Taxation
US Supreme Court Holds Taxpayer Can Challenge IRS Summons
Robert J. Kovacev, John Cobb
June 19, 2014
Making Untimely Adjustments to Taxable Income in Closed Years to Determine Taxable Income in Open Years: Applying Unifying Principles
J. Walker Johnson, Brigid Kelly
June 12, 2014, Daily Tax Report
Consolidated Return Loss Disallowance and Loss Duplication Rules
Mark J. Silverman
June 2014, Practising Law Institute
Corporate Divisions Under Section 355
Mark J. Silverman
June 2014, Practising Law Institute
Purchase Price Allocation Rules: Sections 1060, 338, and 197
Mark J. Silverman
June 2014, Practising Law Institute
Section 338(h)(10)
Mark J. Silverman
June 1, 2014, Practising Law Institute
Defending Against the Assertion of Tax Penalties Can Result in Waiver of Attorney-Client Privilege
J. Walker Johnson
May 30, 2014, Bloomberg BNA
Testing Commitments for Section 351
Bob Rizzi
May 8, 2014, Corporate Taxation
Continuity of Interest and Continuity of Business Enterprise Regulations
Mark J. Silverman
May 2014, Practising Law Institute
Pre-Reorganization Continuity of Interest Regulations
Mark J. Silverman
May 2014, Practising Law Institute
Recent Developments in the Step Transaction Doctrine
Mark J. Silverman
May 2014, Practising Law Institute
2013 Arizona Tax Update
Pat Derdenger, Dawn Gabel, Frank Crociata, and Ben Gardner
Fixed Interest: More Changes to Section 163 in the Works
Robert Rizzi
March 2014, Journal of Corporate Taxation
The Changing Face of 'Enterprise' Tax Reform
Robert Rizzi
January 2014, Journal of Corporate Taxation
Exempt Organizations Advisory - December 24, 2013: Guidance Regarding Supporting Organizations Released

Exempt Organizations Advisory - December 23, 2013: New Leadership Announced at IRS Tax-Exempt and Government Entities Division

Exempt Organizations Advisory - December 19, 2013: New York Non-Profit Revitalization Act Signed Into Law

Practical Approaches to Dealing With Whistleblower Claims
Robert Rizzi
December 1, 2013, Tax Executives Institute, Inc.
S Corporations and the Final Section 336(E) Regulations
Robert Rizzi
December 2013, Corporate Taxation Magazine
Recapitalizations and Recharacterization
Robert Rizzi
September 2013, Journal of Corporate Taxation
ALERT: Arizona Sales Tax Simplification Coming in 2015; The Prime Contracting Classification Remains Largely Intact
Pat Derdenger, Frank Crociata, and Ben Gardner
August 13, 2013
Tax Advisory Alert - July 24, 2013: A Shift in Focus -- Challenging Tax Regulations Under the Administrative Procedure Act
J. Walker Johnson
ALERT: Sales Tax Exemption for Commercial Leases Broadened to Include LLCs and Other Entities
Pat Derdenger and Ben Gardner
July 23, 2013
Tax Advisory Alert - July 19, 2013: Textron Did Not Seal the Fate of Work Product Protection Claims for Tax Accrual Workpapers
J. Walker Johnson
"Shareholders of S Corporations Under Financial Distress Find Shelter in the Majestic Star Casino"
Aaron P. Nocjar
July 2013, BNA's Tax Management Real Estate Journal
“De-Risking”—More Employers Use Lump Sum Payouts Options to Decrease their Defined Benefit Plan Liabilities
Summer 2013, Employee Relations Law Journal, Vol. 39, No. 1
Regulations Governing Intercompany Transactions Within Consolidated Groups
Mark J. Silverman
2013
Current Developments in Tax-Free and Taxable Acquisitions and Separations
Mark. J. Silverman
2013
Corporate Divisions Under Section 355
Mark J. Silverman
June 2013
Current Developments in Tax-Free Corporate Reorganizations
Mark J. Silverman
June 2013
E. Thomas Veal on the Continuing Amara Saga: A Key Case on ERISA Remedies Resumes Its Journey Through the Courts
Edward Thomas Veal
June 1, 2013, Lexis Federal Tax Journal Quarterly
Intercompany Transaction Problems
Mark J. Silverman
2013
Section 338
Mark J. Silverman
2013
Section 338(h)(10)
Mark J. Silverman
2013
FOLLOW-UP ALERT: DOR Reverses Its Position on How Arizona’s State Tax Rate Reduction Applies to Accrual Contractors
Pat Derdenger
May 23, 2013
ALERT: DOR Issues Guidance on Arizona’s Sales Tax Rate Reduction for Contractors
Pat Derdenger and Benjamin Gardner
May 14, 2013
Consolidated Return Loss Disallowance and Loss Duplication Rules
Mark Silverman, Lisa Zarlenga
May 2013
Continuity of Interest and Continuity of Business Enterprise Regulations
Mark J. Silverman
May 2013
2012 Arizona Tax Update
Pat Derdenger, Dawn Gabel, Frank Crociata, and Ben Gardner
Voluntary Disclosures - What to Give Up, Up Front
April 17, 2013
Full Time or Part Time: Counting Hours and Why This Will Matter Under Health Care Reform
Anne E. Moran
Spring 2013, Employee Relations Law Journal, Vol. 38, No. 4
2012 Arizona Tax Update: Legislation, Cases and Rulings
Presented to: Arizona Society of CPAs - Phoenix Tax Workshop
Pat Derdenger
February 16, 2013
SALT Update
Review of 2012 Nexus Developments
Pat Derdenger and Frank Crociata
January 2013
Health Reform After Two Years: What's Next For Employers
Anne E. Moran
Fall 2012, Employee Relations Law Journal, Vol. 38, No. 3
Phased Retirement: Challenges for Employers
Anne E. Moran
Fall 2012, Employee Relations Law Journal, Vol. 38, No. 2
Taxation of Financial Institutions
J. Walker Johnson
July 2012
Tax Procedure Outline: Audit to Litigation
J. Walker Johnson
July 2012
Current Trends in IRS Assertion of Civil Penalties and the Risks of Civil Audits Becoming Criminal
June 30, 2012, Tax Executives Institute
Comparison of the Intercompany Obligation Rules Under Former Treas. Reg. § 1.1502-13(g) (1995), Former Prop. Treas. Reg. § 1.1502-13(g) (1998), and Treas. Reg. § 1.1502-13(g) (2008)
Mark J. Silverman
2012
Document Retention, Spoliation, and Tax Discovery
May 2012, ABA
2011 Arizona Tax Update
Pat Derdenger and Ben Gardner
Briefing - Employment Law 2012 Looking Ahead to the Changes
Alison Wallace
March 2012
Do I Really Need an Opinion: Uses and Limitations of External Tax Advice
February 2012, Tax Executives Institute
Consolidated Return Investment Basis Adjustment Rules
Mark J. Silverman
2012
Consolidated Return Investment Basis Adjustment Rules: Study Problems
Mark J. Silverman
2012
Basics of US Tax-Free Spin-Offs Under Section 355
Gregory N. Kidder
November 2011, International Taxation
A New Form of Obscenity? Sorting through the Federal Circuit’s “We Know It When We See It” Ruling in Coltec
Mark J. Silverman, Matthew D. Lerner, Gregory N. Kidder
2011, Practising Law Institute
Assessing the Value of the Proposed "No Net Value" Regulations
Mark J. Silverman, Lisa M. Zarlenga, Gregory N. Kidder
2011
UK Tax Law Update - UK Budget Report Summary
March 2011
2010 Arizona Tax Update
Pat Derdenger and Ben Gardner
Across the Great Divide: A Centrist Tax Reform Proposal
Philip R. West
February 28, 2011, Tax Notes
Current Developments in Corporate Tax
Mark J. Silverman
January 2011, USC Gould School of Law Tax Institute 2011
Current Developments in Corporate Tax
Mark J. Silverman
Denver, CO
July 22, 2010, 60th Annual Tax Institute
Comprehensive Employment Tax Examinations Are Here - Are You Prepared?
Catherine Wilkinson
April 12, 2010
An Overview of Arizona Property Tax for New Owners
Dawn Gabel
November 2009, A Report From Steptoe & Johnson LLP
Closely Held Companies: Now Might be the Best Time to Convert to Tax Partnership Status
Aaron P. Nocjar
October 2009, The Journal of Taxation
Closely Held Companies: Now Might Be the Best Time to Convert to Tax Partnership Status
Aaron P. Nocjar
October 2009, Journal Of Taxation
"Making Work Pay" Tax Credit - New Withholding Tables for Employers.
Pat Derdenger and Frank Crociata
March 2009
2009 Arizona Tax Update
Pat Derdenger and RuthAnne Frost
Consolidated Group Ventures, Including One-Party Limited Liability Companies (LLCs)
Lisa M. Zarlenga, Aaron P. Nocjar
September 26, 2008
Current Developments in Consolidated Returns
Lisa Zarlenga, Greg Kidder
Tax Executives Institute, Cincinnati/Columbus Chapter
September 23, 2008
Current Developments in Corporate Tax
Lisa M. Zarlenga, Gregory N. Kidder
Tax Executives Institute, Cincinnati/Columbus Chapter
September 23, 2008
A Good Audit Gone Bad
Matthew Lerner
September 22, 2008
Comparative Anti-Abuse Tax Rules and Policy: Emerging Coherence or a Tower of Babel?
Philip R. West
March 2008, Tax Notes International
Codification of Economic Substance – Is it an Idea Whose Time Has Come…and Gone?
Mark J. Silverman
February 14, 2008
2008 Arizona Tax Update
Pat Derdenger
Arizona Tax Update
New Prime Contracting Transaction Privilege Tax Developments
Pat Derdenger
January 2008
Alternative Dispute Resolution – An Update
The New York Chapter of Tax Executives Institute
November 7, 2007
6001, 6662, 404, 48 – Hut! Circling the Wagons and Protecting Your Tax Documentation
May 16, 2007
Coltec and Its Consequences
American Bar Association Section of Taxation Midyear Meeting
January 20, 2007
2007 Arizona Tax Update
Pat Derdenger
"Privilege with Respect to Tax Advice in a Transparent World," LICONY's 22nd Annual Tax Conference
November 16, 2006
Coltec and Its Consequences
Mark J. Silverman and Arthur L. Bailey
October 26, 2006
Acquisition and Separation Issues in Consolidation: Insolvent Corporations and No Net Value Regulation
Mark J. Silverman
October 5, 2006
Arizona Tax Update 2003-2005
Pat Derdenger
May 2006
2006 Arizona Tax Update
Pat Derdenger
Circular 230: Is the Hysteria Over?
Arthur L. Bailey, Alexis A. Maclvor
January 2006
Current Developments in Tax Shelters
September 2005
An Analysis of the Proposed US Regs on Cross-Border Mergers
June 6, 2005
Current Developments in Corporate Tax
Mark J. Silverman
January 24, 2005
2003-2005 Arizona Tax Update
Pat Derdenger
Application of Taxation Rate Reductions in JGTRRA to Closely Held Foreign Corporations
Philip R. West
January 2, 2004
Contingent Workforce: Challenge for Benefits Managers
Anne E. Moran
Winter 2004, Employee Relations Law Journal
Acquisition and Separation Issues in Consolidation
Mark Silverman
October 2, 2003
Acquisition and Separation Issues in Consolidation: Insolvent Corporations
Mark J. Silverman
October 2, 2003
Applying the Unrelated Debt-Financed Income Rules to Investments in Real Property
Suzanne Ross McDowell
July 2003, 15 Taxation of Exempts 3
2002: A Year in Review for International Tax Practitioners
Philip R. West
November 21, 2002
Comparative Taxation
Some Basic Points
Philip R. West
November 8, 2002
Corporate Sponsorship Payments Final Regulations Concerning Taxation of Tax-Exempt Organizations
July 5, 2002
Current Developments in Tax-Free Acquisitions and Separations
Mark J. Silverman
August 1, 2001
Attributing profits to a PE
A US perspective
Philip R. West
July 30, 2001
Current Developments in Tax-Free Corporate Reorganizations Appendix
Mark J. Silverman
September 1997
ACM Partnership v. Commissioner, Sham Transaction - No Economic Substance
Mark J. Silverman
March 24, 1997

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