fund-taxation.com A blog about private equity, venture capital and hedge fund taxation. Discussion of current developments and other topical issues related to private equity funds, venture capital funds, hedge funds and their tax related issues. A one stop place for investment fund tax related discussions. http://fund-taxation.com/ <![CDATA[Recent Legislative Developments]]> http://fund-taxation.com/articles/legislative-actions/recent-legislative-developments Legislative Actions http://fund-taxation.com/articles/legislative-actions fund-taxation.com http://fund-taxation.com/articles/legislative-actions/recent-legislative-developments Tue, 09 May 2017 09:20:31 -0700 <![CDATA[Proposed Partnership Audit Regulations are Out]]> http://fund-taxation.com/articles/administrative-actions/proposed-partnership-audit-regulations-are-out Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/proposed-partnership-audit-regulations-are-out Thu, 19 Jan 2017 10:46:09 -0700 <![CDATA[Revived focus on monitoring fees]]> http://fund-taxation.com/articles/miscellaneous/revived-focus-on-monitoring-fees Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/revived-focus-on-monitoring-fees Fri, 13 May 2016 13:13:54 -0700 <![CDATA[Temporary Regs Shut Down Partner-Employee Planning]]> http://fund-taxation.com/articles/administrative-actions/temporary-regs-shut-down-partner-employee-planning Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/temporary-regs-shut-down-partner-employee-planning Wed, 04 May 2016 08:54:36 -0700 <![CDATA[FAA 20161101F – A tax equity deal gone wrong]]> http://fund-taxation.com/articles/administrative-actions/faa-20161101f-a-tax-equity-deal-gone-wrong Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/faa-20161101f-a-tax-equity-deal-gone-wrong Fri, 18 Mar 2016 13:35:42 -0700 <![CDATA[Fee Waiver Hearing Set for February 26th]]> http://fund-taxation.com/articles/administrative-actions/fee-waiver-hearing-set-for-february-26th Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/fee-waiver-hearing-set-for-february-26th Wed, 27 Jan 2016 08:02:49 -0700 <![CDATA[In Evans v Comm’r, the Tax Court disallows an ordinary loss from a foreclosure sale ]]> http://fund-taxation.com/articles/cases/in-evans-v-commr-the-tax-court-disallows-an-ordinary-loss-from-a-foreclosure-sale Cases http://fund-taxation.com/articles/cases fund-taxation.com http://fund-taxation.com/articles/cases/in-evans-v-commr-the-tax-court-disallows-an-ordinary-loss-from-a-foreclosure-sale Wed, 13 Jan 2016 15:16:48 -0700 <![CDATA[The PATH Act of 2015 makes the 100% QSBS gain exclusion permanent]]> http://fund-taxation.com/articles/legislative-actions/the-path-act-of-2015-makes-the-100-qsbs-gain-exclusion-permanent Legislative Actions http://fund-taxation.com/articles/legislative-actions fund-taxation.com http://fund-taxation.com/articles/legislative-actions/the-path-act-of-2015-makes-the-100-qsbs-gain-exclusion-permanent Tue, 22 Dec 2015 08:43:29 -0700 <![CDATA[In FFA 20154703F Chief Counsel blesses the taxpayer’s hedging transactions]]> http://fund-taxation.com/articles/administrative-actions/in-ffa-20154703f-chief-counsel-blesses-the-taxpayers-hedging-transactions Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/in-ffa-20154703f-chief-counsel-blesses-the-taxpayers-hedging-transactions Thu, 03 Dec 2015 12:01:46 -0700 <![CDATA[Repeal of TEFRA and Electing Large Partnership Rules]]> http://fund-taxation.com/articles/legislative-actions/repeal-of-tefra-and-electing-large-partnership-rules Legislative Actions http://fund-taxation.com/articles/legislative-actions fund-taxation.com http://fund-taxation.com/articles/legislative-actions/repeal-of-tefra-and-electing-large-partnership-rules Wed, 04 Nov 2015 13:22:45 -0700 <![CDATA[TD 9734: Treasury Releases Final and Temporary Section 871(m) Regulations]]> http://fund-taxation.com/articles/administrative-actions/td-9734-treasury-releases-final-and-temporary-section-871m-regulations Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/td-9734-treasury-releases-final-and-temporary-section-871m-regulations Thu, 17 Sep 2015 13:19:30 -0700 <![CDATA[Carried Interest Loophole – Maybe not in Texas!]]> http://fund-taxation.com/articles/cases/carried-interest-loophole-maybe-not-in-texas Cases http://fund-taxation.com/articles/cases fund-taxation.com http://fund-taxation.com/articles/cases/carried-interest-loophole-maybe-not-in-texas Mon, 24 Aug 2015 11:32:38 -0700 <![CDATA[Proposed Regulation 1.707-2 makes the future of “fee waivers” dim!]]> http://fund-taxation.com/articles/administrative-actions/proposed-regulation-1707-2-makes-the-future-of-fee-waivers-dim Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/proposed-regulation-1707-2-makes-the-future-of-fee-waivers-dim Fri, 24 Jul 2015 12:59:01 -0700 <![CDATA[Notice 2015-47 makes “basket options” a listed transaction]]> http://fund-taxation.com/articles/administrative-actions/notice-2015-47-makes-basket-options-a-listed-transaction Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/notice-2015-47-makes-basket-options-a-listed-transaction Fri, 10 Jul 2015 07:56:46 -0700 <![CDATA[“Investor Control” doctrine shuts down investment manager’s private placement insurance planning]]> http://fund-taxation.com/articles/cases/investor-control-doctrine-shuts-down-investment-managers-private-placement-insurance-planning Cases http://fund-taxation.com/articles/cases fund-taxation.com http://fund-taxation.com/articles/cases/investor-control-doctrine-shuts-down-investment-managers-private-placement-insurance-planning Wed, 01 Jul 2015 10:13:38 -0700 <![CDATA[CCA 201525010: CODI, recourse v nonrecourse liabilities and tax uncertainties]]> http://fund-taxation.com/articles/cases/cca-201525010-codi-recourse-v-nonrecourse-liabilities-and-tax-uncertainties Cases http://fund-taxation.com/articles/cases fund-taxation.com http://fund-taxation.com/articles/cases/cca-201525010-codi-recourse-v-nonrecourse-liabilities-and-tax-uncertainties Mon, 22 Jun 2015 10:03:02 -0700 <![CDATA[W-8 and W-9 electronically signed print-outs, valid?]]> http://fund-taxation.com/articles/miscellaneous/w-8-and-w-9-electronically-signed-print-outs-valid Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/w-8-and-w-9-electronically-signed-print-outs-valid Wed, 10 Jun 2015 08:13:57 -0700 <![CDATA[Fargo and Girard Development v. Comm’r, T.C. Memo. 2015-96 – Yet Another Dealer v. Investor Travail]]> http://fund-taxation.com/articles/cases/fargo-and-girard-development-v-commr-tc-memo-2015-96-yet-another-dealer-v-investor-travail Cases http://fund-taxation.com/articles/cases fund-taxation.com http://fund-taxation.com/articles/cases/fargo-and-girard-development-v-commr-tc-memo-2015-96-yet-another-dealer-v-investor-travail Wed, 27 May 2015 07:45:27 -0700 <![CDATA[Sands Capital NOPA creates self-employment tax confusion]]> http://fund-taxation.com/articles/administrative-actions/sands-capital-nopa-creates-self-employment-tax-confusion Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/sands-capital-nopa-creates-self-employment-tax-confusion Tue, 19 May 2015 14:19:19 -0700 <![CDATA[Regs. 1.446-3T and 1.956-2T change the treatment of “embedded loan” swaps and the related Sec. 956 definition of US property]]> http://fund-taxation.com/articles/administrative-actions/regs-1446-3t-and-1956-2t-change-the-treatment-of-embedded-loan-swaps-and-the-related-sec-956-definition-of-us-property Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/regs-1446-3t-and-1956-2t-change-the-treatment-of-embedded-loan-swaps-and-the-related-sec-956-definition-of-us-property Thu, 07 May 2015 13:58:34 -0700 <![CDATA[Prop. Reg. 1.1297-4 Addresses Hedge Fund Reinsurance]]> http://fund-taxation.com/articles/miscellaneous/prop-reg-11297-4-addresses-hedge-fund-reinsurance Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/prop-reg-11297-4-addresses-hedge-fund-reinsurance Mon, 04 May 2015 00:05:27 -0700 <![CDATA[Updated SIFMA Tax Positions Paper and National Taxpayer Advocate Comment on FATCA Duplicate Reporting]]> http://fund-taxation.com/articles/miscellaneous/updated-sifma-tax-positions-paper-and-national-taxpayer-advocate-comment-on-fatca-duplicate-reporting Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/updated-sifma-tax-positions-paper-and-national-taxpayer-advocate-comment-on-fatca-duplicate-reporting Fri, 01 May 2015 07:34:15 -0700 <![CDATA[SIFMA asks Treasury to Resolve FATCA “Self-certification” FAQ 10 Confusion]]> http://fund-taxation.com/articles/miscellaneous/sifma-asks-treasury-to-resolve-fatca-self-certification-faq-10-confusion Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/sifma-asks-treasury-to-resolve-fatca-self-certification-faq-10-confusion Tue, 31 Mar 2015 11:06:08 -0700 <![CDATA[Regulation 1.1092(d)-1(d) in Action: Per CCA 20151201F a Contingent Payment Debt is a Straddle “Position.”]]> http://fund-taxation.com/articles/administrative-actions/regulation-1-1092d-1d-in-action-per-cca-20151201f-a-contingent-payment-debt-is-a-straddle-position Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/regulation-1-1092d-1d-in-action-per-cca-20151201f-a-contingent-payment-debt-is-a-straddle-position Mon, 23 Mar 2015 07:45:08 -0700 <![CDATA[Senate Committee on Finance: Use of Collars, Forwards, Swaps and Other Derivatives Decrease Taxpayer Equity]]> http://fund-taxation.com/articles/miscellaneous/senate-committee-on-finance-use-of-collars-forwards-swaps-and-other-derivatives-decrease-taxpayer-equity Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/senate-committee-on-finance-use-of-collars-forwards-swaps-and-other-derivatives-decrease-taxpayer-equity Thu, 05 Mar 2015 10:54:31 -0700 <![CDATA[Pilgrim’s Pride is Reversed in the 5th Circuit ]]> http://fund-taxation.com/articles/cases/pilgrims-pride-is-reversed-in-the-5th-circuit Cases http://fund-taxation.com/articles/cases fund-taxation.com http://fund-taxation.com/articles/cases/pilgrims-pride-is-reversed-in-the-5th-circuit Thu, 26 Feb 2015 12:36:31 -0700 <![CDATA[CCA 201507019 – Sec. 7701(g) Nonrecourse Debt Relevant for Sec. 475 Mark-to-Market, IRS Says]]> http://fund-taxation.com/articles/administrative-actions/cca-201507019-sec-7701g-nonrecourse-debt-relevant-for-sec-475-mark-to-market-irs-says Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/cca-201507019-sec-7701g-nonrecourse-debt-relevant-for-sec-475-mark-to-market-irs-says Wed, 18 Feb 2015 07:25:00 -0700 <![CDATA[SIFMA asks the IRS to issue a FAQ regarding “document repositories” under Regulations 1.1471-3(c)(6)(iv) and 1.1441-1(e)(4)(iv)(C)]]> http://fund-taxation.com/articles/miscellaneous/sifma-asks-the-irs-to-issue-a-faq-regarding-document-repositories-under-regulations-1-1471-3c6iv-and-1-1441-1e4ivc Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/sifma-asks-the-irs-to-issue-a-faq-regarding-document-repositories-under-regulations-1-1471-3c6iv-and-1-1441-1e4ivc Tue, 10 Feb 2015 09:30:48 -0700 <![CDATA[Private Equity Management Fee Waivers – the Latest by Andy Grewal, Gregg Polsky and Others]]> http://fund-taxation.com/articles/miscellaneous/private-equity-management-fee-waivers-the-latest-by-andy-grewal-gregg-polsky-and-others Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/private-equity-management-fee-waivers-the-latest-by-andy-grewal-gregg-polsky-and-others Wed, 04 Feb 2015 11:22:27 -0700 <![CDATA[Partnership Interest in A Scratch-and-Dent Distressed Debt Master Fund Qualifies as a “registered form obligation”]]> http://fund-taxation.com/articles/administrative-actions/partnership-interest-in-a-scratch-and-dent-distressed-debt-master-fund-qualifies-as-a-registered-form-obligation Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/partnership-interest-in-a-scratch-and-dent-distressed-debt-master-fund-qualifies-as-a-registered-form-obligation Mon, 26 Jan 2015 16:08:13 -0700 <![CDATA[CCA 20145102F: Three Years after CCA 201104031 Taxpayers Apparently Persist on Claiming Open Transaction on the “Short Sale” Unwind of a Variable Prepaid Forward]]> http://fund-taxation.com/articles/administrative-actions/cca-20145102f-three-years-after-cca-201104031-taxpayers-apparently-persist-on-claiming-open-transaction-on-the-short-sale-unwind-of-a-variable-prepaid-forward Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/cca-20145102f-three-years-after-cca-201104031-taxpayers-apparently-persist-on-claiming-open-transaction-on-the-short-sale-unwind-of-a-variable-prepaid-forward Wed, 14 Jan 2015 13:52:18 -0700 <![CDATA[CCA 201501013 – An Inbound Fund Runs into a U.S. Lending Trade or Business Mishap of Enormous Proportions]]> http://fund-taxation.com/articles/administrative-actions/cca-201501013-an-inbound-fund-runs-into-a-u-s-lending-trade-or-business-mishap-of-enormous-proportions Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/cca-201501013-an-inbound-fund-runs-into-a-u-s-lending-trade-or-business-mishap-of-enormous-proportions Tue, 06 Jan 2015 08:08:12 -0700 <![CDATA[Fund Principals – Here is What not to Do in Your Private Foundations]]> http://fund-taxation.com/articles/administrative-actions/fund-principals-here-is-what-not-to-do-in-your-private-foundations Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/fund-principals-here-is-what-not-to-do-in-your-private-foundations Mon, 24 Nov 2014 09:26:15 -0700 <![CDATA[In Brinkley v. Comm’r, T.C. Memo. 2014-227, all Goes Wrong for the Taxpayer]]> http://fund-taxation.com/articles/cases/in-brinkley-v-commr-t-c-memo-2014-227-all-goes-wrong-for-the-taxpayer Cases http://fund-taxation.com/articles/cases fund-taxation.com http://fund-taxation.com/articles/cases/in-brinkley-v-commr-t-c-memo-2014-227-all-goes-wrong-for-the-taxpayer Mon, 03 Nov 2014 09:31:01 -0700 <![CDATA[CCA 201442053 – Partnership Freeze Gone Awry]]> http://fund-taxation.com/articles/administrative-actions/cca-201442053-partnership-freeze-gone-awry Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/cca-201442053-partnership-freeze-gone-awry Thu, 23 Oct 2014 08:12:15 -0700 <![CDATA[Here Comes FATCA “Phishing”]]> http://fund-taxation.com/articles/administrative-actions/here-comes-fatca-phishing Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/here-comes-fatca-phishing Thu, 25 Sep 2014 07:10:20 -0700 <![CDATA[In Topsnik v. Commissioner the Tax Court Rejects Fiscal Avoidance Attempt in the Sale of Shares]]> http://fund-taxation.com/articles/cases/in-topsnik-v-commissioner-the-tax-court-trumps-fiscal-avoidance-in-the-sale-of-shares Cases http://fund-taxation.com/articles/cases fund-taxation.com http://fund-taxation.com/articles/cases/in-topsnik-v-commissioner-the-tax-court-trumps-fiscal-avoidance-in-the-sale-of-shares Wed, 24 Sep 2014 12:40:55 -0700 <![CDATA[FATCA, Sure! But Cheaters will be Cheaters]]> http://fund-taxation.com/articles/miscellaneous/fatca-sure-but-cheaters-will-be-cheaters Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/fatca-sure-but-cheaters-will-be-cheaters Thu, 11 Sep 2014 08:38:06 -0700 <![CDATA[ILM 201436049: An Unknown Hedge Fund Gets a Self-Employment Tax Slap from the IRS]]> http://fund-taxation.com/articles/administrative-actions/ilm-201436049-an-unknown-hedge-fund-gets-a-self-employment-tax-slap-from-the-irs Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/ilm-201436049-an-unknown-hedge-fund-gets-a-self-employment-tax-slap-from-the-irs Mon, 08 Sep 2014 11:32:31 -0700 <![CDATA[Net Investment Income Tax and US Territories – Take Two]]> http://fund-taxation.com/articles/miscellaneous/net-investment-income-tax-and-us-territories-take-two Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/net-investment-income-tax-and-us-territories-take-two Wed, 13 Aug 2014 11:03:30 -0700 <![CDATA[Is a Failure to File an FBAR Covered under the Tax Indemnity in a Stock Purchase Agreement?]]> http://fund-taxation.com/articles/miscellaneous/is-a-failure-to-file-an-fbar-covered-under-the-tax-indemnity-in-a-stock-purchase-agreement Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/is-a-failure-to-file-an-fbar-covered-under-the-tax-indemnity-in-a-stock-purchase-agreement Fri, 11 Jul 2014 12:54:29 -0700 <![CDATA[W-8BEN-E Instructions are Released – Tax Policy Meets Reality]]> http://fund-taxation.com/articles/administrative-actions/w-8ben-e-instructions-are-released-tax-policy-meets-reality Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/w-8ben-e-instructions-are-released-tax-policy-meets-reality Thu, 26 Jun 2014 10:14:05 -0700 <![CDATA[CCA 201423019 – a Bona Fide Section 475(f) Election Nightmare]]> http://fund-taxation.com/articles/administrative-actions/cca-201423019-a-bona-fide-section-475f-election-nightmare Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/cca-201423019-a-bona-fide-section-475f-election-nightmare Wed, 11 Jun 2014 11:16:14 -0700 <![CDATA[W-8BEN-E in No-Man Land Until….When?]]> http://fund-taxation.com/articles/miscellaneous/w8-ben-e-in-no-man-land-until-when Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/w8-ben-e-in-no-man-land-until-when Wed, 04 Jun 2014 13:37:35 -0700 <![CDATA[Real Estate Investor Argument - Continuing Travails in Allen v U.S.]]> http://fund-taxation.com/articles/cases/real-estate-investor-argument-continuing-travails-in-allen-v-u-s Cases http://fund-taxation.com/articles/cases fund-taxation.com http://fund-taxation.com/articles/cases/real-estate-investor-argument-continuing-travails-in-allen-v-u-s Fri, 30 May 2014 08:01:48 -0700 <![CDATA[Boree v. Comr: Tax Planning Left on the Back Burner, Sometimes it Comes to Bite You]]> http://fund-taxation.com/articles/cases/boree-v-comr-tax-planning-left-on-the-back-burner-sometimes-it-comes-to-bite-you Cases http://fund-taxation.com/articles/cases fund-taxation.com http://fund-taxation.com/articles/cases/boree-v-comr-tax-planning-left-on-the-back-burner-sometimes-it-comes-to-bite-you Thu, 15 May 2014 10:27:36 -0700 <![CDATA[Net Investment Income Tax and US Territories – Confusion and Inequality Abound]]> http://fund-taxation.com/articles/miscellaneous/net-investment-income-tax-and-us-territories-confusion-and-inequality-abound Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/net-investment-income-tax-and-us-territories-confusion-and-inequality-abound Wed, 14 May 2014 14:19:28 -0700 <![CDATA[Notice 2014-21: Treasury Lays the Law on Bitcoin ]]> http://fund-taxation.com/articles/administrative-actions/notice-2014-21-treasury-lays-the-law-on-bitcoin Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/notice-2014-21-treasury-lays-the-law-on-bitcoin Wed, 26 Mar 2014 08:51:07 -0700 <![CDATA[Should the Reduction in a Listed Option Premium for an Estimated Dividend be Treated as a Dividend Equivalent Payment under 871(m)?]]> http://fund-taxation.com/articles/miscellaneous/should-the-reduction-in-a-listed-option-premium-for-an-estimated-dividend-be-treated-as-a-dividend-equivalent-payment-under-871m Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/should-the-reduction-in-a-listed-option-premium-for-an-estimated-dividend-be-treated-as-a-dividend-equivalent-payment-under-871m Mon, 10 Mar 2014 13:24:19 -0700 <![CDATA[Yet Another “Trader” Argument Doomed at the Tax Court Level]]> http://fund-taxation.com/articles/cases/yet-another-trader-argument-doomed-at-the-tax-court-level Cases http://fund-taxation.com/articles/cases fund-taxation.com http://fund-taxation.com/articles/cases/yet-another-trader-argument-doomed-at-the-tax-court-level Wed, 26 Feb 2014 12:01:16 -0700 <![CDATA[The AICPA Lends a Helping Hand to the IRS on Targeted Allocations]]> http://fund-taxation.com/articles/miscellaneous/the-aicpa-lends-a-helping-hand-to-the-irs-on-targeted-allocations Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/the-aicpa-lends-a-helping-hand-to-the-irs-on-targeted-allocations Tue, 25 Feb 2014 11:16:14 -0700 <![CDATA[The Days of the Bottom-Dollar Guarantee Are Numbered]]> http://fund-taxation.com/articles/administrative-actions/the-days-of-the-bottom-dollar-guarantee-are-numbered Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/the-days-of-the-bottom-dollar-guarantee-are-numbered Tue, 11 Feb 2014 15:06:25 -0700 <![CDATA[Failed Related Party Real Estate Installment Sale in Cordell D. Pool v. Com’r]]> http://fund-taxation.com/articles/cases/failed-related-party-real-estate-installment-sale-in-cordell-v-comr Cases http://fund-taxation.com/articles/cases fund-taxation.com http://fund-taxation.com/articles/cases/failed-related-party-real-estate-installment-sale-in-cordell-v-comr Thu, 09 Jan 2014 13:28:18 -0700 <![CDATA[Net Investment Income Tax and Tax Distributions]]> http://fund-taxation.com/articles/miscellaneous/net-investment-income-tax-and-tax-distributions Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/net-investment-income-tax-and-tax-distributions Thu, 02 Jan 2014 11:51:51 -0700 <![CDATA[Rev. Proc. 2014-12: New Safe Harbor for Tax Equity Deals]]> http://fund-taxation.com/articles/administrative-actions/rev-proc-2014-12-new-safe-harbor-for-tax-equity-deals Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/rev-proc-2014-12-new-safe-harbor-for-tax-equity-deals Tue, 31 Dec 2013 11:11:16 -0700 <![CDATA[Dividend Equivalent Proposed Regulations Clip the Wings of Single Stock Futures]]> http://fund-taxation.com/articles/administrative-actions/dividend-equivalent-proposed-regulationss-clip-the-wings-of-single-stock-futures Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/dividend-equivalent-proposed-regulationss-clip-the-wings-of-single-stock-futures Tue, 10 Dec 2013 14:58:34 -0700 <![CDATA[A Timely Reminder To Pay Reasonable Compensation]]> http://fund-taxation.com/articles/cases/a-timely-reminder-to-pay-reasonable-compensation Cases http://fund-taxation.com/articles/cases fund-taxation.com http://fund-taxation.com/articles/cases/a-timely-reminder-to-pay-reasonable-compensation Mon, 19 Aug 2013 12:28:09 -0700 <![CDATA[Sun Capital: Trade or Business Armageddon Talk ]]> http://fund-taxation.com/articles/cases/sun-capital-trade-or-business-armageddon-talk Cases http://fund-taxation.com/articles/cases fund-taxation.com http://fund-taxation.com/articles/cases/sun-capital-trade-or-business-armageddon-talk Fri, 09 Aug 2013 13:42:11 -0700 <![CDATA[Noncompensatory Option Regs are Finalized: Where do Mezz Funds go from Here?]]> http://fund-taxation.com/articles/administrative-actions/noncompensatory-option-regs-are-finalized-where-do-mezz-funds-go-from-here Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/noncompensatory-option-regs-are-finalized-where-do-mezz-funds-go-from-here Mon, 04 Feb 2013 13:54:11 -0700 <![CDATA[NEWT Act Reintroduced ]]> http://fund-taxation.com/articles/legislative-actions/newt-act-reintroduced Legislative Actions http://fund-taxation.com/articles/legislative-actions fund-taxation.com http://fund-taxation.com/articles/legislative-actions/newt-act-reintroduced Fri, 01 Feb 2013 15:41:48 -0700 <![CDATA[A Few Additional Thoughts on the Net Investment Income Tax]]> http://fund-taxation.com/articles/administrative-actions/a-few-additional-thoughts-on-the-net-investment-income-tax Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/a-few-additional-thoughts-on-the-net-investment-income-tax Fri, 25 Jan 2013 14:51:58 -0700 <![CDATA[Net Investment Tax Proposed Regs are Out!]]> http://fund-taxation.com/articles/administrative-actions/net-investment-tax-proposed-regs-are-out Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/net-investment-tax-proposed-regs-are-out Tue, 11 Dec 2012 15:15:46 -0700 <![CDATA[Moving from FS-2011-13 to Streamlined FBAR Compliance]]> http://fund-taxation.com/articles/administrative-actions/moving-from-fs-2011-13-to-streamlined-fbar-compliance Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/moving-from-fs-2011-13-to-streamlined-fbar-compliance Tue, 04 Sep 2012 08:58:43 -0700 <![CDATA[Management Fee Conversion Under Attack – Why now?]]> http://fund-taxation.com/articles/miscellaneous/management-fee-conversion-under-attack-why-now Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/management-fee-conversion-under-attack-why-now Tue, 04 Sep 2012 07:45:34 -0700 <![CDATA[Summer Recap: A Few Notable Investment Fund Tax Related Developments]]> http://fund-taxation.com/articles/administrative-actions/summer-recap-a-few-notable-investment-fund-tax-related-developments Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/summer-recap-a-few-notable-investment-fund-tax-related-developments Mon, 27 Aug 2012 13:14:08 -0700 <![CDATA[Proposed Section 83 Regulations Adopt the Lock-up Agreement Reasoning of Rev. Rul. 2005-48]]> http://fund-taxation.com/articles/administrative-actions/proposed-section-83-regulations-adopt-the-lock-up-agreement-reasoning-of-rev-rul-2005-48 Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/proposed-section-83-regulations-adopt-the-lock-up-agreement-reasoning-of-rev-rul-2005-48 Thu, 31 May 2012 10:20:34 -0700 <![CDATA[Beware of the PTP Rules: Who Ends up Liable if a Secondary Transfer Triggers Section 7704? ]]> http://fund-taxation.com/articles/legislative-actions/beware-of-the-ptp-rules-who-ends-up-liable-if-a-secondary-transfer-triggers-section-7704 Legislative Actions http://fund-taxation.com/articles/legislative-actions fund-taxation.com http://fund-taxation.com/articles/legislative-actions/beware-of-the-ptp-rules-who-ends-up-liable-if-a-secondary-transfer-triggers-section-7704 Mon, 30 Apr 2012 13:39:11 -0700 <![CDATA[Hearing Date on the Section 871(m) Proposed Regulations Approaches]]> http://fund-taxation.com/articles/administrative-actions/hearing-date-on-the-section-871m-proposed-regulations-approaches Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/hearing-date-on-the-section-871m-proposed-regulations-approaches Wed, 25 Apr 2012 07:19:07 -0700 <![CDATA[The Section 1411 Net Investment Tax is Around the Corner]]> http://fund-taxation.com/articles/administrative-actions/the-section-1411-net-investment-tax-is-around-the-corner Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/the-section-1411-net-investment-tax-is-around-the-corner Tue, 17 Apr 2012 12:16:50 -0700 <![CDATA[An agreement between a NOL target and a group of investment funds triggers the Section 382 five-percent shareholder rule]]> http://fund-taxation.com/articles/administrative-actions/an-agreement-between-a-nol-target-and-a-group-of-investment-funds-triggers-the-section-382-five-percent-shareholder-rule Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/an-agreement-between-a-nol-target-and-a-group-of-investment-funds-triggers-the-section-382-five-percent-shareholder-rule Tue, 17 Apr 2012 08:29:17 -0700 <![CDATA[Financial Transaction Tax in Europe: U.S. Managers Should Keep Their Eyes Open]]> http://fund-taxation.com/articles/miscellaneous/financial-transaction-tax-in-europe-u-s-managers-should-keep-their-eyes-open Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/financial-transaction-tax-in-europe-u-s-managers-should-keep-their-eyes-open Thu, 22 Mar 2012 09:18:28 -0700 <![CDATA[FATCA Proposed Regulations Battle for the Top Spot at the Apex of Regulatory Complexity]]> http://fund-taxation.com/articles/administrative-actions/fatca-proposed-regulations-battle-for-the-top-spot-at-the-apex-of-regulatory-complexity Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/fatca-proposed-regulations-battle-for-the-top-spot-at-the-apex-of-regulatory-complexity Thu, 15 Mar 2012 07:42:26 -0700 <![CDATA[PLR 201152010: Damages Arising from the Acquisition of Target Treated as Return of Capital]]> http://fund-taxation.com/articles/administrative-actions/plr-201152010-damages-arising-from-the-acquisition-of-target-treated-as-return-of-capital Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/plr-201152010-damages-arising-from-the-acquisition-of-target-treated-as-return-of-capital Mon, 16 Jan 2012 09:43:46 -0700 <![CDATA[New Section 892 and 6038D Regulations, Anschutz and a few other recent tidbits]]> http://fund-taxation.com/articles/miscellaneous/new-section-892-and-6038d-regulations-anschultz-and-a-few-other-recent-tidbits Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/new-section-892-and-6038d-regulations-anschultz-and-a-few-other-recent-tidbits Wed, 28 Dec 2011 15:59:16 -0700 <![CDATA[The Foreign Fund's FATCA Dilemma - A New White Paper by Navigant]]> http://fund-taxation.com/articles/miscellaneous/the-foreign-funds-fatca-dilemma-a-new-white-paper-by-navigant Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/the-foreign-funds-fatca-dilemma-a-new-white-paper-by-navigant Thu, 20 Oct 2011 15:15:17 -0700 <![CDATA[Carried Interest Proposal Blocked in the Senate Yet Again]]> http://fund-taxation.com/articles/legislative-actions/carried-interest-proposal-blocked-in-the-senate-yet-again Legislative Actions http://fund-taxation.com/articles/legislative-actions fund-taxation.com http://fund-taxation.com/articles/legislative-actions/carried-interest-proposal-blocked-in-the-senate-yet-again Wed, 12 Oct 2011 05:56:31 -0700 <![CDATA[A Multimillion Dollar Settlement Allocation Slap on the Wrist]]> http://fund-taxation.com/articles/cases/a-multimillion-dollar-settlement-allocation-slap-on-the-wrist Cases http://fund-taxation.com/articles/cases fund-taxation.com http://fund-taxation.com/articles/cases/a-multimillion-dollar-settlement-allocation-slap-on-the-wrist Thu, 06 Oct 2011 11:16:05 -0700 <![CDATA[Henricus v. Comm’r.: a Trader v. Investor Déjà vu ]]> http://fund-taxation.com/articles/cases/henricus-v-commr-a-trader-v-investor-deja-vu Cases http://fund-taxation.com/articles/cases fund-taxation.com http://fund-taxation.com/articles/cases/henricus-v-commr-a-trader-v-investor-deja-vu Fri, 30 Sep 2011 11:56:03 -0700 <![CDATA[Santa Clara – a Warrant Causes the Termination of S Election]]> http://fund-taxation.com/articles/cases/santa-clara-a-warrant-causes-the-termination-of-s-election Cases http://fund-taxation.com/articles/cases fund-taxation.com http://fund-taxation.com/articles/cases/santa-clara-a-warrant-causes-the-termination-of-s-election Tue, 27 Sep 2011 08:40:02 -0700 <![CDATA[The Tax Treatment of Credit Default Swaps is Finally Clarified]]> http://fund-taxation.com/articles/miscellaneous/the-tax-treatment-of-credit-default-swaps-is-finally-clarified Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/the-tax-treatment-of-credit-default-swaps-is-finally-clarified Mon, 26 Sep 2011 16:03:15 -0700 <![CDATA[Proposals to Tax Carried Interest at Ordinary Rates are Back]]> http://fund-taxation.com/articles/legislative-actions/proposals-to-tax-carried-interest-at-ordinary-rates-are-back Legislative Actions http://fund-taxation.com/articles/legislative-actions fund-taxation.com http://fund-taxation.com/articles/legislative-actions/proposals-to-tax-carried-interest-at-ordinary-rates-are-back Mon, 26 Sep 2011 12:22:53 -0700 <![CDATA[A Few Developments from the Past Couple of Weeks: FATCA, Stop Tax Haven Abuse Act and Monetization Strategies]]> http://fund-taxation.com/articles/miscellaneous/a-few-developments-from-the-past-couple-of-weeks-fatca-stop-tax-haven-abuse-act-and-monetization-strategies Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/a-few-developments-from-the-past-couple-of-weeks-fatca-stop-tax-haven-abuse-act-and-monetization-strategies Mon, 01 Aug 2011 16:57:23 -0700 <![CDATA[Richard Kay, Jr v. Comm’r – Trader or Investor, Sometimes it Feels like a Coin Toss]]> http://fund-taxation.com/articles/cases/richard-kay-jr-v-commr-trader-or-investor-sometimes-it-feels-like-a-coin-toss Cases http://fund-taxation.com/articles/cases fund-taxation.com http://fund-taxation.com/articles/cases/richard-kay-jr-v-commr-trader-or-investor-sometimes-it-feels-like-a-coin-toss Thu, 07 Jul 2011 13:48:46 -0700 <![CDATA[Hendrix v. Commissioner – The Government Loses Another Defined Value Clause Argument]]> http://fund-taxation.com/articles/cases/hendrix-v-commissioner-the-government-loses-another-defined-value-clause-argument Cases http://fund-taxation.com/articles/cases fund-taxation.com http://fund-taxation.com/articles/cases/hendrix-v-commissioner-the-government-loses-another-defined-value-clause-argument Thu, 30 Jun 2011 12:50:05 -0700 <![CDATA[IRS SUSPENDS TWO ANNUAL REPORTING REQUIREMENTS – GIVING RELIEF FOR CERTAIN FOREIGN FINANCIAL ASSETS REPORTING AND PFIC REPORTING (NOTICE 2011-55)]]> http://fund-taxation.com/articles/administrative-actions/irs-suspends-two-annual-reporting-requirements-giving-relief-for-certain-foreign-financial-assets-reporting-and-pfic-reporting-notice-2011-55 Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/irs-suspends-two-annual-reporting-requirements-giving-relief-for-certain-foreign-financial-assets-reporting-and-pfic-reporting-notice-2011-55 Wed, 29 Jun 2011 14:02:43 -0700 <![CDATA[FBAR – Extensions, Extensions, Extensions!]]> http://fund-taxation.com/articles/administrative-actions/fbar-extensions-extensions-extensions Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/fbar-extensions-extensions-extensions Mon, 20 Jun 2011 07:35:55 -0700 <![CDATA[Additional FBAR Relief for Certain Foreign Financial Account Signatories (Notice 2011-54)]]> http://fund-taxation.com/articles/administrative-actions/additional-fbar-relief-for-certain-foreign-financial-account-signatories-notice-2011-54 Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/additional-fbar-relief-for-certain-foreign-financial-account-signatories-notice-2011-54 Sun, 19 Jun 2011 14:36:53 -0700 <![CDATA[Boltar v. Commissioner: A Cautionary Tale About Appraisals]]> http://fund-taxation.com/articles/cases/boltar-v-commissioner-a-cautionary-tale-about-appraisals Cases http://fund-taxation.com/articles/cases fund-taxation.com http://fund-taxation.com/articles/cases/boltar-v-commissioner-a-cautionary-tale-about-appraisals Fri, 10 Jun 2011 06:27:59 -0700 <![CDATA[Lending and the 864(b)(2) safe harbor – the industry keeps pushing for guidance but Treasury seems busy with other issues ]]> http://fund-taxation.com/articles/miscellaneous/lending-and-the-864b2-safe-harbor-the-industry-keeps-pushing-for-guidance-but-treasury-seems-busy-with-other-issues Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/lending-and-the-864b2-safe-harbor-the-industry-keeps-pushing-for-guidance-but-treasury-seems-busy-with-other-issues Tue, 07 Jun 2011 12:02:04 -0700 <![CDATA[In PLR 201111002 the Service Approves an Alternative Method for Basis Recovery in a No-Cap Earnout]]> http://fund-taxation.com/articles/administrative-actions/in-plr-201111002-the-service-approves-an-alternative-method-for-basis-recovery-in-a-no-cap-earnout Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/in-plr-201111002-the-service-approves-an-alternative-method-for-basis-recovery-in-a-no-cap-earnout Fri, 27 May 2011 11:10:41 -0700 <![CDATA[Retroactive QEF Election Granted in PLR 201120009]]> http://fund-taxation.com/articles/administrative-actions/retroactive-qef-election-granted-in-plr-201120009 Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/retroactive-qef-election-granted-in-plr-201120009 Wed, 25 May 2011 08:00:49 -0700 <![CDATA[District Court Rejects Fund Managers' Attempt to Recharacterize Service Contract as Partnership Relationship]]> http://fund-taxation.com/articles/cases/district-court-rejects-fund-managers-attempt-to-recharacterize-service-contract-as-partnership-relationship Cases http://fund-taxation.com/articles/cases fund-taxation.com http://fund-taxation.com/articles/cases/district-court-rejects-fund-managers-attempt-to-recharacterize-service-contract-as-partnership-relationship Fri, 13 May 2011 15:58:48 -0700 <![CDATA[FATCA Implementation: Take Two]]> http://fund-taxation.com/articles/miscellaneous/fatca-implementation-take-two Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/fatca-implementation-take-two Thu, 12 May 2011 12:51:01 -0700 <![CDATA[The Private Equity and Venture Capital Tax Manual]]> http://fund-taxation.com/articles/miscellaneous/the-private-equity-and-venture-capital-tax-manual Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/the-private-equity-and-venture-capital-tax-manual Thu, 12 May 2011 12:19:56 -0700 <![CDATA[TIC Form SLT: Yet another Treasury form befalls the investment fund industry]]> http://fund-taxation.com/articles/administrative-actions/tic-form-slt-yet-another-treasury-form-befalls-the-investment-fund-industry Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/tic-form-slt-yet-another-treasury-form-befalls-the-investment-fund-industry Wed, 11 May 2011 12:07:39 -0700 <![CDATA[May investment managers rely on proposed regulations after the Renkemeyer decision, and does Renkemeyer really matter?]]> http://fund-taxation.com/articles/miscellaneous/may-investment-managers-rely-on-proposed-regulations-after-the-renkemeyer-decision-and-does-renkemeyer-really-matter Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/may-investment-managers-rely-on-proposed-regulations-after-the-renkemeyer-decision-and-does-renkemeyer-really-matter Wed, 11 May 2011 10:30:50 -0700 <![CDATA[Worthless Intangibles and Section 197(f)(1)]]> http://fund-taxation.com/articles/administrative-actions/worthless-intangibles-and-section-197f1 Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/worthless-intangibles-and-section-197f1 Sun, 01 May 2011 16:19:29 -0700 <![CDATA[Chief Counsel Reasons that IRS can’t Levy on SMLLC Property to Satisfy the Liability of the Owner]]> http://fund-taxation.com/articles/administrative-actions/chief-counsel-reasons-that-irs-cant-levy-on-smllc-property-to-satisfy-the-liability-of-the-owner Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/chief-counsel-reasons-that-irs-cant-levy-on-smllc-property-to-satisfy-the-liability-of-the-owner Mon, 25 Apr 2011 07:35:46 -0700 <![CDATA[Safe Harbor Provides for 70% deductibility of Success-Based Fees]]> http://fund-taxation.com/articles/administrative-actions/safe-harbor-provides-for-70-deductibility-of-success-based-fees Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/safe-harbor-provides-for-70-deductibility-of-success-based-fees Sat, 23 Apr 2011 12:59:37 -0700 <![CDATA[Sollberger v. Commissioner: The Tax Court Continues to Slam Monetization Strategies]]> http://fund-taxation.com/articles/cases/sollberger-v-commissioner-the-tax-court-continues-to-slam-monetization-strategies Cases http://fund-taxation.com/articles/cases fund-taxation.com http://fund-taxation.com/articles/cases/sollberger-v-commissioner-the-tax-court-continues-to-slam-monetization-strategies Thu, 21 Apr 2011 15:01:25 -0700 <![CDATA[Notice 2011-34: The Second Round of FATCA Guidance is Released]]> http://fund-taxation.com/articles/administrative-actions/notice-2011-34-the-second-round-of-fatca-guidance-is-released Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/notice-2011-34-the-second-round-of-fatca-guidance-is-released Sat, 16 Apr 2011 14:49:29 -0700 <![CDATA[Tax Court: Fund Manager Gets Business Bad Debt Treatment for Loan to Advisor ]]> http://fund-taxation.com/articles/cases/tax-court-fund-manager-gets-business-bad-debt-treatment-for-loan-to-advisor Cases http://fund-taxation.com/articles/cases fund-taxation.com http://fund-taxation.com/articles/cases/tax-court-fund-manager-gets-business-bad-debt-treatment-for-loan-to-advisor Mon, 04 Apr 2011 10:22:40 -0700 <![CDATA[Refunds in Asset Purchase Agreements]]> http://fund-taxation.com/articles/administrative-actions/refunds-in-asset-purchase-agreements Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/refunds-in-asset-purchase-agreements Wed, 23 Mar 2011 14:55:26 -0700 <![CDATA[Tax Court: LLP Partners Did Not Qualify for Limited Partner Exception to Self-Employment Tax]]> http://fund-taxation.com/articles/cases/tax-court-llp-partners-did-not-qualify-for-limited-partner-exception-to-self-employment-tax Cases http://fund-taxation.com/articles/cases fund-taxation.com http://fund-taxation.com/articles/cases/tax-court-llp-partners-did-not-qualify-for-limited-partner-exception-to-self-employment-tax Tue, 15 Mar 2011 06:44:19 -0700 <![CDATA[Penalties and Retainer Letters After the Enactment of Economic Substance]]> http://fund-taxation.com/articles/miscellaneous/retainer-letters-after-the-enactment-of-economic-substance Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/retainer-letters-after-the-enactment-of-economic-substance Fri, 11 Mar 2011 12:08:11 -0700 <![CDATA[Pete Stark Reintroduces Last Year's Currency Tax Bill]]> http://fund-taxation.com/articles/legislative-actions/pete-stark-reintroduces-last-years-currency-tax-bill Legislative Actions http://fund-taxation.com/articles/legislative-actions fund-taxation.com http://fund-taxation.com/articles/legislative-actions/pete-stark-reintroduces-last-years-currency-tax-bill Tue, 08 Mar 2011 19:58:50 -0700 <![CDATA[FATCA and Foreign Funds]]> http://fund-taxation.com/articles/miscellaneous/fatca-and-foreign-funds Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/fatca-and-foreign-funds Tue, 01 Mar 2011 18:43:49 -0700 <![CDATA[FinCen Finalizes the Proposed FBAR Regs]]> http://fund-taxation.com/articles/administrative-actions/fincen-finalizes-the-proposed-fbar-regs Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/fincen-finalizes-the-proposed-fbar-regs Thu, 24 Feb 2011 09:03:08 -0700 <![CDATA[Form 8938 and Others – Headaches for Fund Investors]]> http://fund-taxation.com/articles/miscellaneous/form-8938-and-others-headaches-for-fund-investors Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/form-8938-and-others-headaches-for-fund-investors Wed, 16 Feb 2011 19:56:49 -0700 <![CDATA[The Greenbook for Obama’s 2012 budget was just released]]> http://fund-taxation.com/articles/miscellaneous/the-greenbook-for-obamas-2012-budget-was-just-released Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/the-greenbook-for-obamas-2012-budget-was-just-released Tue, 15 Feb 2011 08:01:53 -0700 <![CDATA[The 2011 Offshore Voluntary Disclosure Initiative (OVDI) is Official]]> http://fund-taxation.com/articles/administrative-actions/the-2011-offshore-voluntary-disclosure-initiative-ovdi-is-official Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/the-2011-offshore-voluntary-disclosure-initiative-ovdi-is-official Fri, 11 Feb 2011 07:08:08 -0700 <![CDATA[New Entities Created in Bankruptcy Subject to the Section 7874 Inversion Rules]]> http://fund-taxation.com/articles/administrative-actions/new-entities-created-in-bankruptcy-subject-to-the-section-7874-inversion-rules Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/new-entities-created-in-bankruptcy-subject-to-the-section-7874-inversion-rules Mon, 07 Feb 2011 08:40:37 -0700 <![CDATA[Obama Proposes to Make Small Business Stock Exclusion Permanent]]> http://fund-taxation.com/articles/legislative-actions/obama-proposes-to-make-small-business-stock-exclusion-permanent Legislative Actions http://fund-taxation.com/articles/legislative-actions fund-taxation.com http://fund-taxation.com/articles/legislative-actions/obama-proposes-to-make-small-business-stock-exclusion-permanent Wed, 02 Feb 2011 11:41:21 -0700 <![CDATA[VPF with a Short Sale on the Backend is a No Go, Service Says]]> http://fund-taxation.com/articles/administrative-actions/vpf-with-a-short-sale-on-the-backend-is-a-no-go-service-says Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/vpf-with-a-short-sale-on-the-backend-is-a-no-go-service-says Tue, 01 Feb 2011 09:58:39 -0700 <![CDATA[New Details on the Upcoming Voluntary Disclosure Program]]> http://fund-taxation.com/articles/administrative-actions/new-details-on-the-upcomming-voluntary-disclosure-program Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/new-details-on-the-upcomming-voluntary-disclosure-program Fri, 28 Jan 2011 09:58:59 -0700 <![CDATA[Robucci v. Commissioner - Tax Planning No Good, the Tax Court Says]]> http://fund-taxation.com/articles/cases/robucci-v-commissioner-tax-planning-no-good-the-tax-court-says Cases http://fund-taxation.com/articles/cases fund-taxation.com http://fund-taxation.com/articles/cases/robucci-v-commissioner-tax-planning-no-good-the-tax-court-says Tue, 25 Jan 2011 14:06:20 -0700 <![CDATA[Treasury Official: Payments Under Fixed-term Revolvers Likely to Qualify For FATCA Exemption]]> http://fund-taxation.com/articles/administrative-actions/treasury-official-payments-under-revolvers-likely-to-qualify-for-fatca-exemption Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/treasury-official-payments-under-revolvers-likely-to-qualify-for-fatca-exemption Mon, 24 Jan 2011 09:45:11 -0700 <![CDATA[Proposed Legislation - Credit for Investments in Small Technology Innovation Companies]]> http://fund-taxation.com/articles/legislative-actions/proposed-legislation-credit-for-investments-in-small-technology-innovation-companies Legislative Actions http://fund-taxation.com/articles/legislative-actions fund-taxation.com http://fund-taxation.com/articles/legislative-actions/proposed-legislation-credit-for-investments-in-small-technology-innovation-companies Mon, 24 Jan 2011 09:00:24 -0700 <![CDATA[PitchBook Issues its Much Anticipated PE Breakdown Report]]> http://fund-taxation.com/articles/miscellaneous/pitchbook-issues-its-much-anticipated-pe-breakdown-report Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/pitchbook-issues-its-much-anticipated-pe-breakdown-report Thu, 20 Jan 2011 18:17:48 -0700 <![CDATA[Yet Another Upbeat Private Equity Report]]> http://fund-taxation.com/articles/miscellaneous/yet-another-upbeat-private-equity-report Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/yet-another-upbeat-private-equity-report Tue, 18 Jan 2011 10:03:56 -0700 <![CDATA[NY City Bar Requests Guidance Regarding Publicly Traded Partnerships]]> http://fund-taxation.com/articles/miscellaneous/ny-city-bar-requests-guidance-regarding-publicly-traded-partnerships Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/ny-city-bar-requests-guidance-regarding-publicly-traded-partnerships Mon, 17 Jan 2011 09:05:44 -0700 <![CDATA[No Peace for Noncompensatory Partnership Options]]> http://fund-taxation.com/articles/administrative-actions/no-peace-for-noncompensatory-partnership-options Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/no-peace-for-noncompensatory-partnership-options Tue, 11 Jan 2011 08:28:00 -0700 <![CDATA[PFIC Ownership - Facts and Circumstances Test, the IRS Reminds US]]> http://fund-taxation.com/articles/administrative-actions/pfic-ownership-facts-and-circumstances-test-the-irs-reminds-us Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/pfic-ownership-facts-and-circumstances-test-the-irs-reminds-us Sun, 09 Jan 2011 12:01:32 -0700 <![CDATA[NYSBA Issues Report No. 1228 on Codification of the Economic Substance Doctrine]]> http://fund-taxation.com/articles/miscellaneous/nysba-issues-report-no-1228-on-codification-of-the-economic-substance-doctrine Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/nysba-issues-report-no-1228-on-codification-of-the-economic-substance-doctrine Fri, 07 Jan 2011 14:59:17 -0700 <![CDATA[Defining “Publicly Traded” for Sec. 1273 Purposes – Proposed Regulations Shed New Light]]> http://fund-taxation.com/articles/administrative-actions/publicly-traded-definition-for-sec-1273-purposes-proposed-regulations-shed-new-light Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/publicly-traded-definition-for-sec-1273-purposes-proposed-regulations-shed-new-light Fri, 07 Jan 2011 13:05:11 -0700 <![CDATA[FATCA Implementation]]> http://fund-taxation.com/articles/miscellaneous/fatca-implementation-2 Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/fatca-implementation-2 Thu, 06 Jan 2011 09:32:12 -0700 <![CDATA[Tax Reform Talk - Continued]]> http://fund-taxation.com/articles/miscellaneous/tax-reform-talk-continued Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/tax-reform-talk-continued Thu, 06 Jan 2011 08:09:58 -0700 <![CDATA[Tax Reform Talk]]> http://fund-taxation.com/articles/miscellaneous/tax-reform Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/tax-reform Wed, 05 Jan 2011 09:05:19 -0700 <![CDATA[How did Private Equity do in 2010?]]> http://fund-taxation.com/articles/miscellaneous/how-did-private-equity-do-in-2010 Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/how-did-private-equity-do-in-2010 Tue, 04 Jan 2011 09:34:51 -0700 <![CDATA[Private Equity Freeze Starts to Thaw]]> http://fund-taxation.com/articles/miscellaneous/private-equity-business-thaws Miscellaneous http://fund-taxation.com/articles/miscellaneous fund-taxation.com http://fund-taxation.com/articles/miscellaneous/private-equity-business-thaws Tue, 28 Dec 2010 08:34:51 -0700 <![CDATA[Treaty Override Provision Dropped from 9/11 Bill]]> http://fund-taxation.com/articles/legislative-actions/treaty-override-provision-dropped-from-911-bill Legislative Actions http://fund-taxation.com/articles/legislative-actions fund-taxation.com http://fund-taxation.com/articles/legislative-actions/treaty-override-provision-dropped-from-911-bill Wed, 22 Dec 2010 10:32:47 -0700 <![CDATA[Congress Extends Bush Tax-Cuts]]> http://fund-taxation.com/articles/legislative-actions/congress-extends-bush-tax-cuts Legislative Actions http://fund-taxation.com/articles/legislative-actions fund-taxation.com http://fund-taxation.com/articles/legislative-actions/congress-extends-bush-tax-cuts Sat, 18 Dec 2010 16:35:31 -0700 <![CDATA[Another Special Offshore Voluntary Disclosure Program in the Cards]]> http://fund-taxation.com/articles/administrative-actions/another-special-offshore-voluntary-disclosure-program-in-the-cards Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/another-special-offshore-voluntary-disclosure-program-in-the-cards Sun, 12 Dec 2010 09:18:51 -0700 <![CDATA[New Guidance on Economic Substance]]> http://fund-taxation.com/articles/administrative-actions/new-guidance-on-economic-substance Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/new-guidance-on-economic-substance Tue, 07 Dec 2010 09:37:18 -0700 <![CDATA[Personal Goodwill Developments]]> http://fund-taxation.com/articles/cases/personal-goodwill-developments Cases http://fund-taxation.com/articles/cases fund-taxation.com http://fund-taxation.com/articles/cases/personal-goodwill-developments Tue, 19 Oct 2010 11:17:01 -0700 <![CDATA[Series LLC - Prop. Reg. 301.7701-1(a)(5)]]> http://fund-taxation.com/articles/administrative-actions/series-llc-prop-reg-301-7701-1a5 Administrative Actions http://fund-taxation.com/articles/administrative-actions fund-taxation.com http://fund-taxation.com/articles/administrative-actions/series-llc-prop-reg-301-7701-1a5 Mon, 20 Sep 2010 11:47:47 -0700