Recorded Webcasts

Corporate taxpayers filing a consolidated return have an added layer of rules to navigate when carrying back a net operating loss.

Changes to NOL rules under the TCJA and CARES Act are implemented for consolidated corporate groups under new proposed regulations.

An update on the tax and accounting developments, macroeconomic outlook, trends and policies affecting the real estate industry.

LB&I’s compliance campaign focuses on taxpayer reporting of purchase price allocations in taxable asset acquisitions.

Bill would treat carried interest as ordinary income and subject to it to self-employment tax, regardless of the holding period.

In line with decades of case law and rulings, IRS ruling looks to benefits and burdens of ownership to determine tax ownership.

Favorable rule for corporate stock acquisitions where life insurance contracts are less than 50 percent of the target corporation’s assets.

Issues to consider when incorporating a partnership to benefit from the qualified small business stock exclusion

Key tax takeaways for privately held, middle market companies when adopting the new lease accounting standards.

Investors looking to accelerate write-offs on investments should be aware of an obscure section 382 rule that could destroy the tax-shield.

Sellers are able to command top dollar if they go into the sales process ready to hit the ground running which includes tax preparation.

Mexico released tax changes for 2021. Some new rules may have significant impact on U.S. companies doing business in Mexico.

In early September, Mexico released a proposed tax reform package with significant changes in the country’s international tax regime.

Changes to the built-in gain rules under section 382 would drastically reduce the availability of NOLs following an ownership change.

Tax planning opportunities for consideration in light of COVID-19, the resulting economic crisis, and evolving tax laws and regulations.

IRS to retain regulations treating some related party debt as equity, but will propose rules easing one of the regulations’ harshest rules.

Proposed section 382 rules would prohibit section 338 approach for determining NUBIG/RBIG, and require a modified section 1374 approach.

Comments address concerns and recommendations regarding proposed regulations addressing section 382 built-in gains and losses.

Final bonus depreciation rules similar to previously proposed rules, uncertainty remains for certain transactions.

SBA procedural guidance provides answers on how to navigate PPP loan changes in ownership; deals can now move forward with certainty.