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The Partnership Tax Practice Series: Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances (Second Edition)

 
Author(s): Clifford M. Warren, Louis S. Freeman
Practice Area: Corporate law, Corporate partnerships, Corporate tax, Economic substance, Partnership tax, Tax
Published: Oct 2019
Supplement Date: Jul 2021 i Other versions can be found in the Related Items tab.
ISBN: 9781402434334
PLI Item #: 275013

In direct response to customer feedback, we are issuing a new edition of The Partnership Tax Practice Series in 2019. The entire 16 volume set has been completely reorganized by subject to better facilitate your research needs, beginning with Partnership Formation and covering topics ranging from Partnership Allocations and Distributions to International Issues. A complete list of subjects by volume appears in the front of each volume so readers can quickly identify which volume covers the topic they’re looking for.

The set includes more than 425 articles written by over 290 prominent partnership tax practitioners and delivers a sound analysis of cutting-edge transactional tax-related issues and innovative solutions for highly effective tax planning results.

Major topics include:

  • Basic calculation
  • Allocation of partnership liabilities
  • Partnership exit strategies
  • Partnership mergers and divisions, including the anti-mixing bowl rules
  • Tiered partnerships
  • Taxation and use of real estate investment trusts (REITs)
  • Dealing with LLC partnership equity compensation
  • Partnerships in the public space
  • COD income deferral guidance
  • Tax shelters, the partnership anti-abuse rules, the economic substance doctrine and tax penalties
  • International partnership and joint venture issues
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Lou Freeman, an attorney and CPA, is a retired partner of Skadden, Arps, Slate, Meagher & Flom LLP and was a member of the Tax Department in the Chicago office.  He is a graduate of the Harvard Law School and has an LL.M. in Taxation from New York University.

Lou has served on the Board of Advisors of Corporate Taxation magazine.  He has served as Chairman of the Chicago Bar Association Federal Taxation Committee, as a member of the Executive Committee of the New York State Bar Association Tax Section and as Chair of the Corporate Tax Committee of the American Bar Association Tax Section.  He previously served as a member of the Tax Advisory Group of the American Law Institute Subchapter C Project, a Fellow and Regent of the American College of Tax Counsel, a member of the Advisory Board of New York University Institute on Federal Taxation, and a member of the Planning Committee for the University of Chicago Federal Tax Conference.

Lou has written and lectured extensively on tax subjects and served as Chairman for twenty-eight years of the Practising Law Institute seminar on “Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations, and Restructurings.”  He also served as Co-Chairman for nineteen years for the Practising Law Institute seminar on “Domestic and Foreign Partnerships, LLC’s, Joint Ventures, and Other Strategic Alliances.”

Lou has been listed in Who’s Who in the World 25th Anniversary Edition, Who’s Who Legal:  Illinois, Who’s Who in America, International Who’s Who of Business Lawyers, Who’s Who in American Law, International Who’s Who of Corporate Tax Lawyers, Who’s Who Legal:  USA – Corporate Tax, Chambers Global:  The World’s Leading Lawyers for Business, Chambers USA:  America’s Leading Lawyers for Business, Best Lawyers in America, Global Counsel’s Tax Law Handbook, PLC Which Lawyer?, PLC Cross-border Tax on Corporate Transactions Handbook, Tax Directors Handbook, Legal 500, Euromoney’s Guide to the World’s Leading Tax Lawyers, Euromoney’s Best of the Best USA, and TDH Top 250 Individual Tax Advisers in the World.   

 


Cliff Warren is Senior Level Counsel in the Passthroughs division of IRS’ Office of Chief Counsel.  Prior to this position, Cliff was head of tax at KKR.  Before that, he was head of tax at a large NYC hedge fund and a tax leader at the company formerly known as GE Capital.  Cliff is a graduate of Middlebury College, New York Law School and NYU’s LLM program.