Larry J. Brant

Senate Bill 1507 Was Passed by the Oregon Legislature and Will Likely Become Law – Breaking Down What It Means to Oregon Businesses

03.26.26

The Oregon SALT Workaround for Eligible Pass-Through Entities Has Been Extended by Oregon Lawmakers – So, We Have Nothing to Worry About, or Do We?

03.10.26

The Oregon SALT Workaround for Eligible Pass-Through Entities May, Like the Cat, Have More Than One Life

03.05.26

A Brief Update on the Continued Life of the Oregon SALT Workaround

02.27.26

The SALT Workaround for Eligible Pass-Through Entities May Be Dead in Oregon

02.26.26

Holiday Greetings – 2025 Year-End in Review From Larry’s Tax Law

12.16.25

You’re Invited – NYU 84th Institute on Federal Taxation (New York City and San Francisco)

10.07.25

One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part X – One Hundred Percent Expensing Lives On

09.18.25

A Journey Through Subchapter S / A Review of The Not So Obvious & The Many Traps That Exist For The Unwary: Part XVII – A Brief Stop at an Important Destination – Code Section 1361(b)(1)(D)

08.26.25

One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part IX – Deductibility of Automobile Loan Interest

08.07.25

One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part VIII – Worker Moving Expenses

08.05.25

One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part VII – The Rules Relating to the Deductibility of Individual Charitable Contributions Have Changed

07.31.25

One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part VI – Corporate Charitable Deductions / A Floor Has Been Added to Code Section 170(b)(2)(A)

07.29.25

One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part V – Qualified Small Business Stock Exclusion / Code Section 1202

07.22.25

One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part IV – The Qualified Business Income Deduction / Code Section 199A

07.17.25

One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part III – Gambling / Code Section 165(d)

07.15.25

One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part II – Estate and Gift Tax

07.10.25

One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part I – The SALT Deduction

07.08.25

The House Passes a Tax Bill Containing a SALT Cap Compromise That Is Slightly Better Than Its Prior Proposal

05.27.25

It Is Raining Tax Increases in Washington State – When It Rains It Pours

05.23.25

An Interesting New Law Passed by the Oregon Legislature Impacts the State Taxation of Lottery Winnings

05.21.25

The State and Local Tax Deduction Is in Peril – The Cavalry Does Not Appear to Be on Its Way to Rescue It

05.16.25

Taxes in Washington State May Be Rising

05.13.25

Hobby Loss Rules Revisited

04.22.25

A Journey Through Subchapter S / A Review of The Not So Obvious & The Many Traps That Exist For The Unwary: Part XVI – Changes in Ownership During the Taxable Year

04.03.25

March Madness Is Usually All About College Basketball, But It Turns Out That the Corporate Transparency Act Is Taking Center Stage This Month

03.23.25

The Corporate Transparency Act May Be on Life Support, But It Is Not Dead

03.14.25

Updates to the Corporate Transparency Act Are Coming in at a Rapid Fire – Treasury Issued a Huge Change in the Trajectory of the New Law

03.04.25

FinCEN Delivers Some Good News About Its Enforcement of the Corporate Transparency Act

03.03.25

Oh Geez! The Corporate Transparency Act’s Turbulent Rollercoaster Ride Continues

02.19.25

A Journey Through Subchapter S / A Review of The Not So Obvious & The Many Traps That Exist For The Unwary: Part XV – Being an Active Participant in the Trade or Business of an S Corporation Has Its Advantages

02.12.25

The Crazy Rollercoaster Ride of the Corporate Transparency Act Continues – FinCEN Issues a Reporting Update

01.24.25

The Drama Surrounding the Corporate Transparency Act Has Now Reached the U.S. Supreme Court

01.23.25

A Journey Through Subchapter S / A Review of The Not So Obvious & The Many Traps That Exist For The Unwary: Part XIV – An S Corporation Is Not Always a Mere Extension of Its Shareholders

01.22.25

The Drama Surrounding the Corporate Transparency Act Continues – Not Only Were Santa Claus and His Elves Busy This Holiday Season, So Were the Court and the Litigants in the Texas Top Cop Shop Case

12.27.24

Holiday Greetings from Larry’s Tax Law

12.18.24

The Corporate Transparency Act Hits a Roadblock

12.06.24

What Is Likely the Last Chapter in the Wild Journey of the Washington State Capital Gains Tax Occurred on November 5, 2024, With Voters Getting the Final Say

12.03.24

A Journey Through Subchapter S / A Review of The Not So Obvious & The Many Traps That Exist For The Unwary: Part XIII – What Happens to a Shareholder’s Return When There Is an Error on the S Corporation Return?

11.13.24

A Birthday Greeting to the Tax Reform Act of 1986

10.22.24

A Journey Through Subchapter S / A Review of The Not So Obvious & The Many Traps That Exist For The Unwary: Part XII – A Reoccurring Theme: Don’t You Know That Keeping Adequate Business Records Is Required?

10.15.24

You’re Invited – NYU 83rd Institute on Federal Taxation (New York and San Diego)

10.03.24

A Journey Through Subchapter S / A Review of The Not So Obvious & The Many Traps That Exist For The Unwary: Part XI – A Shareholder of an S Corporation Cannot Take Losses in Excess of the Shareholder’s Stock Basis

09.24.24

A Journey Through Subchapter S / A Review of The Not So Obvious & The Many Traps That Exist For The Unwary: Part X – Converting a C Corporation to an S Corporation/Nothing Could Go Wrong or Could It?

08.20.24

A Journey Through Subchapter S / A Review of The Not So Obvious & The Many Traps That Exist For The Unwary: Part IX – Taking the Mystery Out of the S Corporation Distribution Rules

07.17.24

The U.S. Supreme Court Overrules the Landmark Decision in Chevron – Loper Bright Enterprises v. Raimondo

07.01.24

A Journey Through Subchapter S / A Review of The Not So Obvious & The Many Traps That Exist For The Unwary: Part VIII – Shareholder Eligibility & The Peril of Having an Ineligible Shareholder Causing the Termination of the S Election

06.27.24

The Newest Chapter in the Tumultuous Journey of the Washington State Capital Gains Tax – Judge Allyson Zipp Rules From the Bench

06.10.24

The Tumultuous Journey of the Washington State Capital Gains Tax Continues

06.06.24

A Journey Through Subchapter S / A Review of The Not So Obvious & The Many Traps That Exist For The Unwary: Part VII – Unreasonable Compensation In The S Corporation Setting

06.05.24

The Corporate Transparency Act Is Under Attack – The Battle Continues to Rage

05.29.24

A Journey Through Subchapter S / A Review of The Not So Obvious & The Many Traps That Exist For The Unwary: Part VI – Revocation of an S Corporation Election

05.02.24

Larry’s Tax Law Has Surpassed the One-Decade Milestone

04.25.24

A Journey Through Subchapter S / A Review of The Not So Obvious & The Many Traps That Exist For The Unwary: Part V – Spouses Owning Shares of an S Corporation

04.04.24

A Journey Through Subchapter S / A Review of The Not So Obvious & The Many Traps That Exist For The Unwary: Part IV – Suspended Losses of an S Corporation

03.06.24

Corporate Transparency Act Mini-Update – The Obvious Exemptions May Not Be So Obvious

02.27.24

A Journey Through Subchapter S / A Review of The Not So Obvious & The Many Traps That Exist For The Unwary: Part III – Code Section 1361(b)(1)(C)

02.08.24

A Journey Through Subchapter S / A Review of The Not So Obvious & The Many Traps That Exist For The Unwary: Part II – Code Sections 1375 and 1362(d)(3)

01.25.24

A Journey Through Subchapter S / A Review of The Not So Obvious & The Many Traps That Exist For The Unwary: Part I – The Built-In-Gains Tax

01.10.24

The IRS’s New Voluntary Disclosure Program: Bringing Cheer to Taxpayers This Holiday Season Rather Than Placing Coal in Their Stockings

12.22.23

Holiday Greetings from Larry’s Tax Law

12.07.23

You’re Invited – NYU 82nd Institute on Federal Taxation (New York and California)

09.27.23

You’re Invited – 49th Annual Notre Dame Tax & Estate Planning Institute

07.12.23

The Corporate Transparency Act Is Coming Your Way – Be Prepared

06.07.23

IRS Commissioner Werfel Issues the 2023-2031 Strategic Plan

04.10.23

When It Rains, It Pours in Washington State – The Washington Supreme Court Upholds the 2021 Enacted Capital Gains Tax

03.24.23

Worker Classification in Light of Remote Workers May Need to be Revisited

02.17.23

Holiday Greetings from Larry’s Tax Law

12.21.22

Taxpayers Take a Hit in the Washington Capital Gains Tax Battle

11.30.22

A Narrow Aspect of the Check-the-Box Regulations that Deserves Some Press – Changing an Entity’s Tax Classification From That of a Partnership to That of an S Corporation

11.09.22

You’re Invited – NYU’s 81st Institute on Federal Taxation

10.04.22

Whether Public Law 86-272 is Alive and Well May Be Debatable – Santa Fe Natural Tobacco Co. v. Department of Revenue, State of Oregon

09.15.22

The Remote Worker Platform Continues to Baffle the Tax and Human Resources Departments of Many Employers

07.15.22

The National Taxpayer Advocate Issued the IRS a Mid-Year Report Card

06.24.22

Disregarded Entities Under the Check-the-Box Regulations Are Not Disregarded for All Tax Purposes

06.16.22

Revisiting Remote Workforces – They May Be Here to Stay in Some Form

05.12.22

The Washington State Capital Gains Tax May Have More Than Nine Lives – The Saga Continues With the State Attorney General Appealing to the Highest State Court

04.12.22

The Turbulent Ride for Washington’s New Capital Gains Tax May Have Come to a Screeching Halt

03.02.22

The Oregon Legislature and the Oregon Department of Revenue Bring Some New Year Cheer to the State’s Taxpayers and Tax Community – The Office of the Taxpayer Advocate Is Here to Help

01.05.22

Season’s Greetings from Larry’s Tax Law

12.22.21

The Build Back Better Act Was Passed in the House and Is Now in the Senate

12.09.21

The Turbulent Ride for Washington’s New Capital Gains Tax Continues – The New Tax Regime Took Another Hit, But This Setback Came Outside of the Courts

11.04.21

The Oregon SALT Cap Workaround for Pass-Through Entities Is Finally Here – Governor Kate Brown Has Signed Senate Bill 727 Into Law

11.02.21

House of Representatives 5376: Current Tax Legislation Pending in the U.S. House of Representatives

10.14.21

The Washington State Supreme Court Renders a Decision Impacting Financial Institutions Doing Business in the State

10.06.21

The Calm Before the Storm – The Anticipation of the Current Administration’s Federal Tax Legislation Is Creating Anxiety Among Many Taxpayers

09.30.21

Two Lawsuits Are Better Than One – A Second Lawsuit Was Filed to Strike Down the New Washington State Capital Gains Tax

06.17.21

You’re Invited – OSCPA’s 2021 Annual Real Estate Conference

05.24.21

To All of the Tax Return Preparer Professionals and Their Staffs: Thank You for Your Service

05.18.21

The Colorful and Continuing Journey of Senate Bill 5096 – the New Washington State Capital Gains Tax

05.07.21

The State of Washington May No Longer Be a Tax Haven – A New Capital Gains Tax May Be on the Horizon

04.29.21

Maryland Takes a Beat on Its New Digital Advertising Tax

04.15.21

Eligibility for Federal Stimulus Benefits Appears to Be Benign, But When You Peel Away the Onion, a Major Flaw Appears

04.13.21

Maryland’s New Tax – The Nation’s First State Tax on Digital Advertising

04.07.21

Does the Oregon CAT Have Nine Lives? – Time Will Tell Whether Senate Bill 787 Repeals the Oregon Corporate Activity Tax

03.03.21

Tax Planning Out of Fear Usually Doesn’t End Well

02.24.21

Holiday Greetings from Larry’s Tax Law

12.23.20

There Is a Santa Claus After All – Lawmakers Deliver a Wonderful Holiday Gift to Businesses and Their Owners in a Time of Need

12.22.20

Get Ready – The Internal Revenue Service May Be Knocking on Partnership Doors Next Year

12.08.20

The Changing Face of Employer State Tax Reporting and Payment Obligations in the Coronavirus Telework “New Normal”

10.02.20

Happy Anniversary, Foster Garvey PC

10.01.20

The IRS Provides Some Good News to Oregonians During a Time When Positive News Is Rare – News Releases OR-2020-23 and IR-2020-215

09.18.20

No Final Word From Congress – It Is Late in the Game and We Still Do Not Know If the Use of Forgiven PPP Loan Proceeds on Business Expenses Will End Up Being Deductible

09.08.20

Potential Payroll Tax Deferral Is Available – Employers Must Understand the Program and Use Extreme Caution Before Blindly Jumping Into the Deferral Pool

09.01.20

Shark Tank – Be Aware of the Deadly Creatures in the State and Local Tax Waters

08.26.20

What House Bill 4212 and Chief Justice Order No. 20-027 Mean for Oregon Taxpayers

07.28.20

Curiosity Killed the Cat – Unfortunately the Oregon Legislature’s Curiosity Has Not Gone That Far With Respect to Our CAT: The Oregon Corporate Activity Tax

07.14.20

He Who Pays the Piper Calls the Tune – The IRS Announces in Notice 2020-142 That It Is Now Time for Taxpayers to Resume Paying Taxes

07.08.20

Required Minimum Distributions From Retirement Plans Have Been Waived for 2020 – IRS Notice 2020-51 May Give Taxpayers That Have Already Received Distributions a “Mulligan” If They Act Timely

07.02.20

The Oregon Department of Revenue Held Its CAT Call as Scheduled – The Business and Tax Community Were Represented

06.25.20

We Can Work It Out: The SBA Continues Providing Guidance on the PPP and Loan Forgiveness

06.23.20

Taxpayers May Want to Wait to File Their PPP Loan Forgiveness Applications

06.19.20

Upcoming CAT Call – Speak Now or Forever Hold Your Peace!

06.15.20

The Oregon Department of Revenue Formalizes Guidance on Estimated Tax Penalties Under the Oregon Corporate Activity Tax

06.10.20

Paycheck Protection Program Alert – Application Deadline Remains June 30, 2020

06.09.20

The Paycheck Protection Program Flexibility Act of 2020 Is Now Law

06.05.20

The IRS Is Taking Going Digital to the Next Level – Electronic Filing of Amended U.S. Individual Income Tax Returns Will Be Available Soon

06.02.20

Let the Good Times Roll – The SBA Issues Interim Final Rules on PPP Loan Forgiveness, Including Guidance on the Payment of Bonuses and Hazard Pay, Loan Prepayments and the Loan Forgiveness Application

05.28.20

Lawmakers May Not Have Abandoned Small Businesses After All – The Paycheck Protection Program Flexibility Act of 2020 May Be Just What the Doctor Ordered

05.28.20

Having Employees Working Remotely May Become the New Norm – There May Be Tax and Other Traps Lurking Out There for Unwary Employers

05.26.20

Love Thy Landlord – Prepayment of Rent with PPP Loan Proceeds May Not Be a Good Idea

05.21.20

News From the Washington Department of Revenue to Taxpayers Subject to Its Business and Occupations Tax – Whether It Is Welcome News Is Yet to Be Determined

05.18.20

The Worlds of Sports and Tax Law Intersect During the COVID-19 Pandemic

05.15.20

PPP Loans May Not Be as Advertised for Businesses Shut Down During the COVID-19 Pandemic

05.13.20

More Good News for Oregon Taxpayers – The Oregon Department of Revenue Got It Right

05.07.20

Taxpayers May Get to Have Their Cake and Eat It Too After All – Senate Bill 3612 Could Be the Silver Bullet That Makes Things Right After the IRS Issued Notice 2020-32

05.06.20

The IRS Has Determined That Taxpayers Who Obtain PPP Loan Forgiveness Cannot Have Their Cake and Eat It Too

05.01.20

The CAT Still Has Sharp Teeth, but the Oregon Department of Revenue Has Temporarily Dulled Them a Bit

04.30.20

A Taxpayer’s Ability to Use Net Operating Losses Was Significantly Restricted by the TCJA, but the CARES Act Temporarily Loosens Things up – The Proper Use of NOLs Could Prove To Be an Important Strategy in Your Game Plan During These Challenging Times

04.16.20

The IRS and Treasury Are Working Overtime to Provide Taxpayers with Joy, Hope and Optimism During These Trying Times

04.13.20

Some Clarity to the Murky: Temporary Rules Relative to the Families First Coronavirus Response Act Have Been Issued

04.07.20

The Cavalry Has Arrived – Congress Passed and President Trump Signed Into Law the CARES Act

03.30.20

Treasury Delivers Some More Good News – Notice 2020-20

03.27.20

Important Update: Families First Coronavirus Response Act

03.25.20

The IRS Will Put the American People First — No, Really (But Only for a Limited Time)

03.25.20

The Oregon Department of Revenue Has Now Granted Relief to Oregon Taxpayers

03.25.20

Tax Aspects of the Families First Coronavirus Response Act

03.24.20

Positive Tax News Keeps Rolling In – Treasury Provides Expanded Tax Relief With Notice 2020-18

03.20.20

Treasury Delivers Some Good News in a Time When Good News Is Rare

03.19.20

A Pleasant Distraction Courtesy of the Oregon Department of Revenue – Two More CAT Rules Go From Draft to Temporary Status

03.18.20

The CAT Is Clearly Ruling the Roost in Oregon – It Is Occupying a Large Amount of Time for Tax Practitioners This Busy Season

02.26.20

The Oregon Department of Revenue Is Hitting the Road Again – the CAT Tour Continues

02.13.20

Be Careful What You Wish For – What May Be Good for Federal Income Tax Purposes May Not Be So Good For Purposes of the Oregon CAT

01.28.20

Temporary Rules Keep Pouring in – the DOR Continues Its Efforts to Provide Guidance Relative to the CAT

01.21.20

The Old Wives’ Tale, Curiosity Kills the CAT, Doesn’t Seem to Apply to Oregon’s New CAT

01.14.20

Holiday Greetings from Larry’s Tax Law

12.20.19

Continue to Keep Your Eyes Peeled and Your Ears Tuned-In for CAT Developments—They Are Rolling In

12.19.19

The IRS Continues Taking Measures to Enhance Security – the EIN Application Process Changed Earlier This Year

12.05.19

Hold the Phone, but Not Your Questions – Recent Oregon CAT Updates

11.20.19

The CAT Has Gone Telephonic

10.22.19

You’re Invited – NYU’s 78th Institute on Federal Taxation

10.16.19

The CAT Continues to Be on the Prowl – the Oregon Department of Revenue’s Town Hall Meetings Roadshow Made It to Portland

10.09.19

School is Back in Session and the CAT is Among the Most Popular Courses

10.02.19

It’s Official! We Are Now Foster Garvey

10.01.19

Be Aware: The CAT Is on the Prowl – the Oregon Department of Revenue’s Town Hall Meetings Begin Tonight

09.17.19

IRS Cleaning House at the Office of Professional Responsibility

09.05.19

The Oregon Department of Revenue Plans to Publish Much Needed Guidance on the Newly Enacted Corporate Activity Tax

08.22.19

Referendum to Repeal Oregon Corporate Activity Tax Has Wind Taken Out of Its Sails – The New Tax May Be Here to Stay

07.25.19

2019 NYU Tax Conferences in July

07.16.19

Now You See It – Now You Don’t. Like Magic, the City of Portland Disallows Depreciation Deductions Otherwise Allowable as a Result of Code Section 754

07.11.19

Announcement About Garvey Schubert Barer

06.19.19

Oregon’s New Corporate Activity Tax

06.04.19

Opportunity Zone Funds – Part IV: The Second Round of Proposed Regulations

04.23.19

Opportunity Zone Funds – Part III: Lots of Questions But Few Answers

03.14.19

Opportunity Zone Funds – Part II: Due Diligence Required

02.05.19

Opportunity Zone Funds – Part I: Overview of the Law

01.07.19

Holiday Greetings from Larry’s Tax Law

12.18.18

The Seventh Circuit Affirmed the U.S. Tax Court in Exelon Corporation v. Commissioner – Having Expert Tax Advisors on Your Team Will Not Always Relieve You From the Imposition of Accuracy-Related Penalties

12.06.18

Taxpayers Can Have Their Cake and Eat It at an Entertainment Event, and the Cost of the Cake May Be 50% Deductible

10.08.18

You’re Invited – NYU’s 77th Institute on Federal Taxation

09.07.18

Newly Proposed IRS Regulations Put a Monkey Wrench in Plans by Service Businesses Seeking IRC § 199A Deduction

08.08.18

New York AG Declares That Her State ‘Will Not Be Bullied’ – New York and Three Other States File Lawsuit Attacking TCJA Provision That Limits SALT Deduction to $10,000

07.17.18

Out-of-State Sellers, Beware: The U.S. Supreme Court Opens the Door for States to Impose Sales Tax on Out-of-State Sellers Lacking Physical Presence

06.22.18

Decoding the Tax Cuts and Jobs Act – Part X: Oregon Disconnects from IRC Section 199A

04.26.18

Decoding the Tax Cuts and Jobs Act – Part IX: Impact on M&A Transactions

04.06.18

Decoding the Tax Cuts and Jobs Act – Part VIII: Charitable and Tax-Exempt Organizations / Estate and Gift Taxes

03.27.18

Decoding the Tax Cuts and Jobs Act – Part VII: Family Matters and Major Events in the Lives of Individuals

03.08.18

Decoding the Tax Cuts and Jobs Act – Part VI: Employment and Fringe Benefit Related Provisions

02.27.18

Decoding the Tax Cuts and Jobs Act – Part V: Changes to IRC §163(j) and the Business Interest Deduction Rules

02.06.18

Decoding the Tax Cuts and Jobs Act – Part IV: The IRC § 199A Deduction for Qualified Business Income—the Devil Is in the Details and the Definitions!

01.29.18

Decoding the Tax Cuts and Jobs Act – Part III: IRC § 708 and the Partnership Termination Rules Have Changed

01.22.18

Decoding the Tax Cuts and Jobs Act – Part II: IRC § 1031 and Tax Deferred Exchanges Take a Haircut

01.10.18

Decoding the Tax Cuts and Jobs Act – Part I: Obscure Provision in New Tax Law Denies Deductions for Sexual Harassment Settlements Subject to Nondisclosure Agreements

01.04.18

Holiday Greetings from Larry’s Tax Law

12.27.17

While Neither the Carbonation nor the Sweet Syrup Has Been Removed From Soda Pop in Illinois’ Cook County, the Local Tax Imposed on the Sweet Drink Has Gone Flat!

10.11.17

Join Us at NYU’s 76th Institute on Federal Taxation!

09.26.17

The Estate of George H. Bartell et. al. v. Commissioner – IRS Issues an Action on Decision – Was It Too Good to Be True? The IRS Thinks So!

08.29.17

Golly Gee—the U.S. Tax Court Ruled That the Cost of a Taxpayer’s Microsoft Xbox 360 and a Nintendo Wii Used by His Children Did Not Constitute Ordinary and Necessary Business Expenses Deductible Under IRC § 162 or Amortizable Under IRC § 167&m

07.25.17

Who Says There Is No Such Thing as a Free Lunch? — the US Tax Court in Jacobs v. Commissioner Ruled That There May Be Such a Thing!

07.05.17

The Oregon Corporate Gross Receipts Tax May Be Dead – at Least for Now

06.23.17

The Complete Saga of Former U.S. Tax Court Judge Diane L. Kroupa is Now Finally Concluded

06.22.17

Discussion About the New Partnership Audit Rules at the Portland Tax Forum

06.16.17

2017 NYU Summer Institute in Taxation

06.15.17

The Dream of a Gross Receipts Tax Is Alive in Oregon

05.26.17

IRS Budget Cuts Continue to Worsen

05.19.17

Tackling Tax Reform – Part IV: What Can We Expect To See

05.18.17

Tackling Tax Reform – Part III: The Timing of Tax Reform

05.03.17

Tackling Tax Reform – Part II: The Legislative Process

04.26.17

Tackling Tax Reform – Where We Are and Where We’re Headed

04.11.17

Form Over Substance Sometimes Prevails in Tax Law – Estate of George H. Bartell et. al. v. Commissioner

03.08.17

Just When We Thought Measure 97 Was Dead—It May Be Back!

02.17.17

Holiday Greetings from Larry’s Tax Law

12.29.16

Measure 97 Goes Down in Flames – The Aftermath

11.09.16

Next Week – NYU’s 75th Institute on Federal Taxation in San Diego

11.08.16

The Saga Ends With Ex-Tax Court Judge Pleading Guilty to Cheating on Her Taxes

10.27.16

Be Aware – The Venue for IRS Appeals Conferences Has Changed

10.25.16

Former Tax Court Judge Kroupa Is Back in the News

10.03.16

The Qualified Subchapter S Subsidiary Election – A Primer and Beyond

09.19.16

You’re Invited – NYU’s 75th Institute on Federal Taxation

09.12.16

Measure 97 (Formerly Known as Initiative Petition 28) Will Be Presented to Oregon Voters on November 8, 2016: What You Need to Know

08.12.16

The Death of Prince Rogers Nelson – An Estate Tax Controversy Likely To Follow

06.29.16

The Battle Between the Estate of Michael Jackson and the IRS Continues

06.15.16

The New Partnership Audit Regime Will Be Here Soon – Are You Ready?

06.09.16

NYU Summer Institute In Taxation

05.27.16

While Some Parents May Not Agree to Pay the Cost of Their Child’s Law Degree, Maybe the Government Will?

05.20.16

President Obama’s Administration Continues Its Quest to Limit the Ability to Defer Income Under IRC § 1031

04.29.16

Like Santa Claus, the IRS Keeps a List of Who Has Been Naughty or Nice: It Is the Time of Year When the IRS’s Naughty List Gets Longer

04.07.16

The Oregon Legislature Appears to Have Brought More Joy to the Cannabis Industry: House Bill 4014 Signed Into Law by Governor Kate Brown

03.17.16

Oregon Tax Compliance Alert – Reduced Tax Rates May Be Available to Taxpayers for Non-Passive Income That Flows Through From Certain LLCs or S Corporations

03.08.16

Lawmakers May Be Revisiting the Tax Gap

02.12.16

Season’s Greetings

12.23.15

The Cheer of the Holidays May Have Arrived in Washington—a Bit Earlier Than Expected

12.18.15

Legislation Alert: Tax Extenders Legislation Signed into Law

12.18.15

The IRS Continues to Face Significant Budgetary Constraints—What Does It Mean To Taxpayers?

11.24.15

Another Thought on the Tax Treatment of the Marijuana Industry—Oregon Taxation

11.13.15

A Real Bummer for The Marijuana Industry

10.23.15

YOU’RE INVITED TO NYU (SCHOOL OF PROFESSIONAL STUDIES) 74TH INSTITUTE ON FEDERAL TAXATION

10.01.15

STRONG COMMENTARY FROM WASHINGTON REGARDING IRS BUDGET CUTS

09.04.15

Actual or Constructive Receipt of Funds During a Code Section 1031 Deferred Exchange is More Than a Bad Hair Day for the Taxpayer

07.23.15

Farewell to Director Karen Hawkins of the Office of Professional Responsibility

07.09.15

Code Section 1031 Exchanges – Held for Productive Use in a Trade or Business or for Investment

07.01.15

Larry’s Tax Law Blog Now Features Top Posts

06.26.15

Goodwill and Section 1031 Exchanges Do Not Mix Well

06.18.15

You’re Invited to the 15th Annual Oregon Tax Institute

06.01.15

IRS No-Ruling Policy on Spin-Offs and Reorganizations May Be Changing

05.21.15

Oregon Lawmakers Amend the Understatement of Taxable Income Penalty Regime (House Bill 2488)

04.30.15

Will Tax Reform Include a Repeal of IRC § 1031?

04.09.15

The IRS Announces that its Offshore Voluntary Disclosure Program Will Remain Available to Taxpayers Indefinitely—Is This Good News?

02.24.15

The IRS Will Benefit from President Obama’s 2016 Budget Proposal

02.17.15

What Does President Obama’s 2016 Budget Proposal Mean to Taxpayers?

02.10.15

President Obama Publishes His Administration’s 2016 Budget Proposal—Are Charities Among the Biggest Losers?

02.04.15

The IRS Continues to Face Severe Budget Cuts—What Does this Mean to Tax Advisors and Their Clients?

01.20.15

How Did the Tax Increase Prevention Act of 2014 (“the Extender’s Bill”) Impact Subchapter S?

12.22.14

Is Tax Reform Closer Than We Thought? A Continued Look At Tax Reform

12.18.14

Season’s Greetings

12.11.14

Audit Risks Increasing for Subchapter S Corporations

12.04.14

Will IRC § 1031 and A Taxpayer’s Ability to Conduct A Tax-Deferred Exchange of Qualifying Property Remain Intact After Tax Reform?

11.25.14

A Taxpayer May Be Relieved Of The Pain And Suffering Caused By The Imposition Of An Accuracy-Related Penalty If Reasonable Cause Exists And The Taxpayer Acted In Good Faith

11.06.14

Understanding the Basis Adjustment Rules is Paramount for S Corporations

10.23.14

Avoid Owning Real Property In Closely-Held Corporations

10.07.14

It Is Imperative That S Corporations And Their Shareholders Keep Track Of Stock And Debt Basis

09.30.14

You are Invited – NYU’s 73rd Institute on Federal Taxation

09.15.14

Transactions Among Related Parties Are Subject To Heightened Scrutiny

09.04.14

Shareholder/Employee Compensation From The Personal Service S Corporation (Like The Personal Service C Corporation) Must Be Reasonable

08.21.14

IRAs, Absent Meeting A Narrow Exception, Are Not Eligible S Corporation Shareholders

08.07.14

Another Tax Attorney Bites the Dust and Ends Up in Club Fed

07.24.14

Failing to Report Income Lands California Tax Attorney in the Slammer!

07.10.14

Treasury Finally Amends Circular 230 – The Crazy Disclaimers Are A Thing Of The Past

06.24.14

Treasury issues long-awaited amendments to Circular 230! Stay Tuned!

06.20.14

Failure to Report Foreign Financial Accounts Continues to be a Costly Proposition

06.16.14

Neither A Guaranty By A Shareholder Nor An Unpaid Judgment Against A Shareholder For The S Corporation’s Debt Creates Basis

06.04.14

Establishing Reasonable Cause for Purposes of Avoiding the Penalty Imposed by IRC § 6656(a) May Not be a Slam Dunk

05.21.14

IRS Disbars CPA/Attorney

05.08.14

Oregon Amends Method of Apportionment for Interstate Broadcasters

05.01.14

You’re Invited to the 14th Annual Oregon Tax Institute

04.23.14

Is Your Personal Information Safe with the Internal Revenue Service? Maybe Not!

04.16.14

Per Capita Distributions from Trust Funds to Indian Tribes and Members – IRS Notice 2014-17

04.09.14

Finders Keepers Losers Weepers

04.02.14

Video Interview: Discussing Dave Camp’s Tax Reform Proposal with LXBN TV

03.28.14

The Stakes are High – Failure to Comply with Your Duties Under Circular 230 Could Place You on the Bench Indefinitely

03.19.14

NBA Star Kevin Durant Files a Lawsuit Against His CPA

03.14.14

Estate of Michael Jackson v. Commissioner of Internal Revenue

03.05.14

Are We Going to See Tax Reform in 2014?

02.27.14

Do Olympians Owe Taxes on the Value of Their Medals?

02.24.14

Do Olympians Owe Taxes on the Value of Their Medals?

02.19.14

Failure to Retain Adequate Business Records Will Lead to Disastrous Results

02.12.14

Ignoring an IRS Notice of Levy May be a Costly Mistake

02.06.14

U.S. Tax Court Petition Filed by a Professional Gambler

01.29.14

Consolidated Appropriations Act, 2014, Signed Into Law by President Barack Obama

01.21.14

Consolidated Appropriations Act, 2014, Passes the House and the Senate

01.17.14

Court Ordered Sanctions Against an Attorney are Not Deductible Under Section 162 as Ordinary and Necessary Business Expenses

01.15.14

Taxpayer Prevails in Refund Lawsuit and is Awarded Attorney Fees and Costs

01.06.14

You Cannot Have Your Cake and Eat it Too

12.30.13

Reliance Upon a Tax Professional Will Not Save the Day if Your Tax Filing is Late

12.20.13

The $64,000 Tax Return Question

12.16.13

Season’s Greetings

12.10.13

Worker Misclassification – The Stakes Just Got Higher

12.09.13

Personal Goodwill Appears to be Alive and Well

12.02.13

Taxpayer Prevails

11.21.13

Pass-Through Entities be Aware – The IRS is Coming Your Way

11.12.13

Oregon House Bill 3601

11.05.13

Inadvertent S Election Termination

10.29.13

The IRS is Back in Business

10.22.13

What are my Obligations While the IRS is Closed Due to the Federal Shutdown?

10.14.13

My Dog Ate the S Election, Now What?

08.26.13

I Sold the Ferrari but Failed to Pay the IRS – Oops!

06.28.13

The Section 336(e) Election: An Important New Tool in Corporate Acquisitions

06.03.13

The Affordable Care Act Creates A Trap For The Unwary – Worker Misclassification

04.09.13

IRS Expands its Voluntary Worker Classification Settlement Program

03.11.13

Larry Brant and Greg Duff Selected as ‘Top Authors’ in 2026 JD Supra Readers’ Choice Awards

02.23.26

18 Foster Garvey Attorneys Named to 2026 Legal 500 City Elite Lists

01.21.26

71 Foster Garvey Attorneys Recognized Among the 2026 Best Lawyers in America; Paul Trinchero Named ‘Lawyer of the Year’

08.21.25

Oregon Society of CPAs Features Larry Brant’s Article on the Significant Tax Increases in Washington State

06.24.25

Larry Brant and Greg Duff Named ‘Top Authors’ in 2025 JD Supra Readers’ Choice Awards

03.03.25

65 Foster Garvey Attorneys Selected to The Best Lawyers in America® 2025, Three Named ‘Lawyer of the Year’

08.15.24

Larry Brant Quoted in Tax Notes on Santa Fe Natural Tobacco Co. v. Department of Revenue

06.24.24

Larry Brant Quoted in Law360 Tax Authority on Santa Fe Natural Tobacco Co. Ruling

06.24.24

Larry Brant Quoted in Fortune About the Exodus of the Ultrawealthy to Lower-Tax States

02.16.24

Larry Brant Quoted in Law360 Tax Authority About Santa Fe Natural Tobacco Co. Case in Oregon Supreme Court

11.10.23

57 Foster Garvey Attorneys Recognized Among the 2024 Best Lawyers in America; Two Portland Attorneys Named ‘Lawyer of the Year’

08.17.23

Six Portland Attorneys Named to 2023 Oregon Super Lawyers Lists

07.24.23

Larry Brant Comments on Oregon Tax Court Decision Involving Public Law 86-272 Protections in Tax Notes State

09.05.22

45 Foster Garvey Attorneys Recognized Among The Best Lawyers In America®

08.18.22

Four Attorneys Recognized in Oregon Super Lawyers for 2022

07.01.22

Larry Brant, Greg Duff and Josh Bloomgarden Named ‘Top Authors’ in 2022 JD Supra Readers’ Choice Awards

03.07.22

Larry Brant Quoted in Tax Notes Regarding Impact of Biden’s Tax Proposals on Choice of Entity Analysis

09.09.21

38 Attorneys Named 2022 Best Lawyers in America; 11 Named Best Lawyers: Ones to Watch

08.19.21

Six Attorneys Recognized in Oregon Super Lawyers for 2021

07.12.21

Foster Garvey Named ‘Top Firm’ in 2021 JD Supra Readers’ Choice Awards; Greg Duff, Larry Brant and Peter Evalds Selected as ‘Top Authors’

03.31.21

43 Attorneys Named 2021 Best Lawyers in America; 10 Named Best Lawyers: Ones to Watch

08.20.20

Seven Attorneys Named to Oregon Super Lawyers List

07.06.20

Larry Brant Quoted in Outside About Tax Implications of Found Treasure Trove

06.09.20

Foster Garvey Recognized as ‘Top Firm’ in 2020 JD Supra Readers’ Choice Awards; Greg Duff and Larry Brant Named ‘Top Authors’

04.29.20

50 Foster Garvey Attorneys Named 2020 Best Lawyers in America

08.15.19

32 Attorneys Named Super Lawyers and Eight Named Rising Stars

06.10.19

Greg Duff and Larry Brant Recognized for Thought Leadership Achievement; Named ‘Top Authors’ in 2019 JD Supra Readers’ Choice Awards

04.02.19

Larry Brant Recognized for His Commitment to the Community

02.20.19

Larry Brant Quoted in the Portland Business Journal About Importance of Proper Due Diligence in Qualified Opportunity Fund Investments

02.08.19

Larry Brant Was Featured in the Thomson Reuters Checkpoint 2017 Lookbook

01.01.18

“A Continuing Magical Mystery Tour Through Subchapter S,” New York University 84th Institute on Federal Taxation (California)

11.20.25

“A Continuing Magical Mystery Tour Through Subchapter S,” New York University 84th Institute on Federal Taxation (New York)

10.23.25

“A Magical Mystery Tour Through Subchapter S – A Look At Some Of The Twists and Turns,” New York University 83rd Institute on Federal Taxation (California)

11.21.24

“A Magical Mystery Tour Through Subchapter S – A Look At Some Of The Twists and Turns,” New York University 83rd Institute on Federal Taxation (New York)

10.24.24

“A Journey Through Subchapter S / A Review of the Not So Obvious & The Many Traps That Exist for the Unwary,” Hawaii Association of Public Accountants

06.21.24

“A Journey Through Subchapter S / A Review of the Not So Obvious & The Many Traps That Exist for the Unwary,” New York University 82nd Institute on Federal Taxation (California)

11.16.23

“A Journey Through Subchapter S / A Review of the Not So Obvious & The Many Traps That Exist for the Unwary,” 2023 OSCPA Northwest Federal Tax Conference

11.14.23

“A Journey Through Subchapter S / A Review of the Not So Obvious & The Many Traps That Exist for the Unwary,” New York University 82nd Institute on Federal Taxation (New York)

10.26.23

“Entity Classification – The Check-The-Box Regulations Revisited,” 49th Annual University of Notre Dame Tax & Estate Planning Institute

09.22.23

“Worker’s Classification,” Willamette University College of Law

03.09.23

“Entity Classification – The Check-The-Box Regulations Revisited,” New York University 81st Institute on Federal Taxation

11.17.22

“The Intersection of Code Sections 1031 and 1400Z,” 2022 OSCPA Northwest Federal Tax Conference

10.24.22

“Entity Classification – The Check-The-Box Regulations Revisited,” New York University Advanced Conference on Subchapter S

07.21.22

“Oregon Real Estate Tax Update – A Review of Recent Income Tax Developments in Oregon Impacting Real Estate Investors,” 2022 OSCPA Annual Real Estate Conference

06.08.22

“Revisiting Choice of Entity in Light of Tax Changes on the Horizon,” 2022 OSCPA Farming, Ranching & Agribusiness Conference

06.03.22

“The Road Between Subchapter C and Subchapter S – It May Be a Well-Traveled Two-Way Thoroughfare, But It Isn’t Free of Potholes,” 2022 Oregon Tax Institute

06.02.22

“Section 1031 Exchanges: A Look at Recent Developments and Other Tax Deferral Alternatives,” Oregon State Bar Taxation Section CLE

02.16.22

“Revisiting Choice of Entity in Light of Tax Changes on the Horizon,” OSCPA 2021 Northwest Federal Tax Conference

10.25.21

“The Road Between Subchapter C and Subchapter S – It May Be a Well-Traveled Two-Way Thoroughfare, But It Isn’t Free Of Potholes,” New York University Advanced Conference on Subchapter S

07.30.21

“A Good Look At The Limitations to Code Section 1031 and Other Possible Deferral Alternatives,” OSCPA 2021 Annual Real Estate Conference

06.09.21

“The Road Between Subchapter C and Subchapter S – It May Be a Well-Traveled Two-Way Thoroughfare, But It Isn’t Free of Potholes and Obstacles,” Oregon Association of Tax Consultants

10.26.20

“The Road Between Subchapter C and Subchapter S – It May Be a Well-Traveled Two-Way Thoroughfare, But It Isn’t Free of Potholes and Obstacles,” Portland Tax Forum

09.24.20

“The Oregon Corporate Activity Tax,” Oregon Society of Certified Public Accountants (OSCPA) 2020 OSCPA State & Local Tax Conference

01.06.20

“The Road Between Subchapter C and Subchapter S – It May Be a Well-Traveled Two-Way Thoroughfare, but It Isn’t Free of Potholes and Obstacles,” New York University 78th Institute on Federal Taxation

11.14.19

“The Road Between Subchapter C and Subchapter S – It May Be a Well-Traveled Two-Way Thoroughfare, but It Isn’t Free of Potholes and Obstacles,” Oregon Society of Certified Public Accountants (OSCPA) 2019 Northwest Federal Tax Conference

10.28.19

“Tax Law Update for Family Law Practitioners,” Oregon State Bar – Family Law Section 2019 Annual Conference

10.11.19

“The Road Between Subchapter C and Subchapter S – It May Be a Well-Traveled Two-Way Thoroughfare, but It Isn’t Free of Potholes and Obstacles,” New York University Tax Conferences in July – Advanced Conference on Subchapter S

07.25.19

“Subchapter S After the Tax Cuts and Jobs Act – the Good, the Bad and the Ugly,” 64th Annual Hawaii Association of Public Accountants State Convention

06.14.19

“Subchapter S After the Tax Cuts and Jobs Act – the Good, the Bad and the Ugly,” New York University 77th Institute on Federal Taxation

11.15.18

“What a Family Law Practitioner Needs to Know About the Tax Cuts and Jobs Act,” Clackamas County Bar Association Fall Conference

11.08.18

“The Tax Cuts and Jobs Act – What It May Mean to Your Clients,” Estate Planning Council of Portland Mini-Seminar

11.07.18

“Navigating the Built In Gains Tax for C to S Conversions After the Tax Cuts and Jobs Act,” Oregon Society of Certified Public Accountants (OSCPA) 2018 Northwest Federal Tax Conference

11.05.18

“Developments in the World of IRC Section 1031 Exchanges, Including the Impact of the Tax Cuts and Jobs Act,” 2018 IRS/Practitioners Forum

10.31.18

“Evaluating the Built-in Gains Tax for C to S Conversions After TCJA,” New York University Tax Conferences in July – Advanced Conference on Subchapter S

07.26.18

“Developments in the World of IRC Section 1031 Exchanges Including the TCJA,” Oregon Society of Certified Public Accountants (OSCPA) Forest Products Conference

06.22.18

“What Family Law Practitioners Need to Know About the New Tax Laws,” American Academy of Matrimonial Lawyers 9th Bi-Annual Continuing Legal Education Program

04.20.18

“Tax Reform and What It May Mean for You & Your Business,” Multi-housing Laundry Association (MLA) 2018 Spring Educational Conference

04.14.18

“Worker Classification: Looking Through the Lens of Federal, State and Local Law,” Willamette Law Review Tax Symposium

02.02.18

“Dean’s Student Circle – Leadership Presentation,” Portland State University, School of Business Administration

01.19.18

“The Built-in Gains Tax Revisited,” New York University 76th Institute on Federal Taxation

11.16.17

“Tax Policy Under the Current Administration,” Portland State University

09.08.17

“Entity Classification – Another Look at the Check-the-Box Regulations,” New York University Summer Institute in Taxation

07.27.17

“Developments in the World of IRC § 1031 Exchanges,” 2017 Oregon Society of Certified Public Accountants Annual Real Estate Conference

06.14.17

“Oregon Legislative Concept 3548 – Just When You Thought Measure 97 Was Dead, It May Be Back!” Washington State Bar Association Taxation Section SALT Committee Meeting

03.23.17

“Measure 97 – The Aftermath,” Bank of America

12.21.16

“Entity Classification – Another Look At the Check-The-Box Regulations,” New York University 75th Institute on Federal Taxation

11.17.16

“Another Look at Worker Classification – Employee vs. Independent Contractor,” IRS Tax Practitioners Forum

10.24.16

“Another Look At Worker Classification – Employee vs. Independent Contractor,” Oregon Society of Certified Public Accountants, Business & Industries Annual Seminar

10.14.16

“Measure 97 – What Does It Mean to You?” U.S. Trust Luncheon Presentation

09.20.16

“The Complete Anatomy of a Qualified Subchapter S Subsidiary Election – Not Just the Nuts and Bolts”, NYU Summer Institute In Taxation – Wealth Planning For High Net-Worth Individuals and Owners of Closely-Held Businesses

07.28.16

“The Complete Anatomy of a Q Sub Election – Not Just the Nuts and Bolts”, OSB Taxation Section

06.23.16

“The Complete Anatomy of a Qualified Subchapter S Election – Not Just the Nuts and Bolts”, Oregon Society of Certified Public Accountants Annual Real Estate Tax Conference

06.15.16

“Employee vs. Independent Contractor – Worker Classification”, Florida Tax Institute

03.30.16

“The Continuing Evolution of Circular 230,” Washington State Bar Association Tax Section Annual Conference

12.15.15

“Current Developments in Tax Law,” Portland State Tax Practitioners Institute

11.17.15

“The Complete Anatomy of a Q Sub Election – Not Just the Nuts and Bolts,” 74th Institute on Federal Taxation

11.15.15

“The Continuing Evolution of Circular 230,” Annual Meeting, National Society of Accountants

08.20.15

“1031 Exchanges,” 2015 Oregon Society of Certified Public Accountants Annual Real Estate Conference

06.17.15

“How Tax Lawyers Can Work With CPAs & Other Tax Advisors,” Oregon State Bar Tax Section (New Tax Lawyer Committee)

05.20.15

“What A Business Lawyer Needs to Know About Drafting Partnership Agreements/Choice of Entity,” Northwestern School of Law, Lewis & Clark College

04.10.15

“Circular 230,” Oregon State Bar

01.15.15

“Recent Cases and Rulings,” Portland State University Tax Practitioners Institute

12.03.14

“Circular 230,” Mid Valley Tax Forum

11.04.14

“Developments in the World of S Corporations,” 73rd Institute on Federal Taxation, New York Tax Institute

10.19.14

“Recent Developments in the World of IRC Section 1031 Exchanges,” Oregon Society of Certified Public Accountants Annual Real Estate Tax Conference

06.18.14

“Recent Developments in the World of S Corporations” and “Reasonable Compensation,” Hawaii Association of Public Accountants, Annual Conference

06.12.14

“Recent Developments in the World of 1031 Exchanges” and “Worker Classification,” National Association of Public Accountants, Annual Conference on Emerging Tax Issues

05.05.14

“Reasonable Compensation,” Portland Tax Forum

12.05.13

“Recent Developments, including Cases, Rulings and Legislation,” Portland State University Tax Institute

11.13.13

“Unreasonable Compensation,” NYU 72nd Institute on Federal Taxation

10.23.13

“S Corporations”, Mid Valley Tax Forum

09.24.13

“Recent Developments In The World Of S Corporations,” Oregon State Bar Tax Section

05.16.13

“Recent Tax Cases & Rulings,” PSU Tax Practitioner Institute

11.13.12

“S Corporations Update,” IRS Tax Practitioners Forum

11.02.12

“Taxation of S Corporations,” OSCPA IRS/Practitioners Tax Forum

11.02.12

“Recent Developments in the World of S Corporations,” Eugene Springfield Tax Association

04.24.12

“Recent Development in the World of S Corporations,” 2011 Portland State University Tax Practitioners Institute

11.08.11

“What Makes LL.M Programs Different From Each Other?” Oregon State Bar Taxation Section

10.29.11

“Development of a Tax Lawyer,” University of Florida Tax Forum

09.16.11

“Developments in the World of S Corporations,” Tax Section, Oregon State Bar Salem, Mid-Valley Tax Forum

07.19.11

“State Residency-Planning Opportunities,” Garvey Schubert Barer Tax Roundtable

05.17.11

“Employee vs. Independent Contractor: Another Look at Worker Classification,” 33rd Annual Convention, Transportation Intermediaries Association

04.07.11

“2011 Tax Update,” Garvey Schubert Barer Tax Roundtable

02.15.11

“Employee vs. Independent Contractor: Another Look at Worker Classification,” Oregon Society of Enrolled Agents

02.15.11

“Employee v. Independent Contractor: Another Look at Worker Classification,” Oregon Society of Certified Public Accountants (OSCPA) State & Local Tax Conference

01.07.11

“Developments in the World of S Corporations,” Garvey Schubert Barer Tax Roundtable

12.07.10

“Recent Rulings and Cases,” Portland State University Tax Institute

11.15.10

“Taxation of S Corporations,” Oregon Society of Certified Public Accountants (OSCPA)

11.01.10

“Development in the World of S Corporations,” Tax Section, Oregon State Bar

10.14.10

“Health Care Reform: Understanding the Impact on Your Client’s Bottom Line,” Garvey Schubert Barer Tax Roundtable

09.21.10

“Recent Developments in the World of IRC 1031 Exchanges,” Oregon Society of Certified Public Accountants (OSCPA) Real Estate Tax Conference

06.11.10

“What’s New in the World of 1031 Exchanges – 1031 Exchange Update,” 2010 Oregon Society of Certified Public Accountants (OSCPA) Real Estate Conference

06.11.10

“Employee v. Independent Contractor – Worker Classification,” Garvey Schubert Barer Tax Roundtable

05.17.10

“Interesting 2009 Income Tax Cases and Rulings,” Portland State University Tax Institute

11.17.09

“Taxation of S Corporations,” Oregon Society of Certified Public Accountants

09.23.09

“Recent Developments in the World of IRC §1031 Exchanges,” Oregon State Bar Real Estate and Land Use Section

06.11.09

“Recent Developments in the World of IRC §1031 Exchanges,” Oregon Society of Certified Public Accountants

05.27.09

“Recent Developments in the World of IRC §1031 Exchanges,” Oregon Society of Enrolled Agents

04.21.09

“1031 Exchanges,” Oregon Society of Certified Public Accountants, IRS Tax Practitioners Forum

10.31.08

“What Non-Tax Attorneys Need to Know: Tax Implications of Using LLCs,” Oregon State Bar Annual Business Law Section Conference

10.24.08

“Circular 230,” Oregon Society of Enrolled Agents Annual Meeting

10.21.08

“Taxation of S Corporations – Not Just the Nuts and Bolts,” Oregon Society of Certified Public Accountants

09.17.08

“Tax Savings Through 1031 Exchanges,” Oregon Society of Certified Public Accountants

06.25.08

“1031 Exchanges and Timber Transactions,” Forest Products Conference

06.09.08

“Recent Developments in the World of 1031 Exchanges,” Oregon and Washington Tax Institute

05.01.08

“Recent Developments in 1031 Exchanges,” Northwest Tax Institute

10.22.07

“What is New in the World of IRC Section 1031 Exchanges,” Multnomah Bar Association Young Lawyers Section

10.09.07

Tax Savings Through 1031 Exchanges

09.26.07

Taxation of S Corporations – Not Just the Nuts and Bolts

09.20.07

“Recent Developments in the World of IRC Section 1031 Exchanges,” Oregon Society of Certified Public Accountants Real Estate Conference

06.08.07

“New Developments in the World of 1031 Exchanges,” Federal Exchange Accommodators Regional Conference

02.10.07

Do Olympians Owe Taxes on the Value of Their Medals?

02.24.14

Consolidated Appropriations Act, 2014, Signed Into Law by President Barack Obama

01.23.14

My Dog Ate the S Election, Now What?

08.26.13

I Sold the Ferrari but Failed to pay the IRS – Oops!

06.28.13

The Section 336(e) Election: An Important New Tool in Corporate Acquisitions

06.03.13

The Affordable Care Act Creates A Trap For The Unwary– Worker Misclassification

04.09.13

IRS Expands its Voluntary Worker Classification Settlement Program

03.13.13

U.S. Royalties vs. Services Income for Non-U.S. Citizens: A Hole-in-One or a Bogey?

07.19.11

Preparing for FATCA Compliance

04.22.11

The Husband-Wife Qualified Joint Venture Filing Option: Proper Social Security and Medicare Crediting and Simplified Tax Reporting

09.02.10

Oregon’s Corporate Excise Tax Substantial Nexus Rule ‘Substantially’ Applies to All Tax Periods Open To Examination

11.16.09

New Administrative Rule Clarifies Gray Areas of Oregon’s Tax Amnesty Program

11.16.09

Employer-Owned Life Insurance Rules May Unintentionally ‘Clean Up’ More Than Just Wal-Mart ‘Janitor Policies’

01.01.09

Failure of IRC §1031 Exchange Qualified Intermediary Highlights Risks and Is a Reminder of the Importance of Due Diligence When Selecting a Qualified Intermediary

12.22.08

New ‘Bailout’ Law Bails Out More than Just Financial Institutions – More Likely Than Not Standard for Tax Return Preparers is Replaced by Substantial Authority Standard

10.07.08

New Federal Acquisition Regulation Rules Target Contractors with Delinquent Taxes

04.25.08

Another Look at the Single Class of Stock Requirement Under Subchapter S

06.23.26

Another Look at the Single Class of Stock Requirement Under Subchapter S

05.19.26

Remote Workforces: Tax Perils and Other Traps For Unwary Employers

07.01.22

Tax Aspects of Divorce

08.30.21

The Road Between Subchapter C and Subchapter S – It May Be A Well-Traveled Two-Way Thoroughfare, But It Isn’t Free of Potholes and Obstacles

05.01.20

Tax Aspects of the Families First Coronavirus Response Act

04.06.20

The Oregon Corporate Activity Tax – You Can Run and You Can Hide, but This New Tax Is Effective January 1, 2020

01.01.20

Subchapter S After the Tax Cuts and Jobs Act – The Good, The Bad and the Ugly

05.01.19

Construction Companies Advised to Enjoy Benefits of Tax Act

09.04.18

The TCJA and Family Tax Matters Under Federal and Oregon Law

07.30.18

The Complete Anatomy of a Qualified Subchapter S Election

06.01.18

Closely Held Businesses: The Built-In Gains Tax Revisited

05.01.18

Portland Experts’ Take: Five Ways the Tax Cuts and Jobs Act Will Upend M&A

04.06.18

Closely Held Businesses: Entity Classification – Another Look At the Check-The-Box Regulations

05.20.17

The Qualified Subchapter S Subsidiary Election – A Primer and Beyond

09.01.16

Closely Held Businesses: The Complete Anatomy Of The Qualified Subchapter S Subsidiary Election — Not Just the Nuts And Bolts

07.11.16

Closely Held Businesses: Developments in the World of S Corporations

05.01.15

Treasury Finally Amends Circular 230

03.01.15

Closely Held Corporations: Reasonable Compensation in a Rising Tax Rate Environment

05.01.14

Section 336(e) Elections

08.30.13

Treasury Proposes Necessary and Long-Awaited Amendments to Circular 230 – Written Advice Disclaimers May Be a Thing of the Past

02.05.13

Treasury Proposes Long-Awaited Amendments to Circular 230

11.02.12

Tax and Legal Aspects of Merging LLCs

11.23.11

Employee vs. Independent Contractor

05.06.11

Health Care Reform: Understanding the Impact On Your Clients’ Bottom Line

09.21.10

Failures of IRC §1031 Exchange Qualified Intermediaries Highlight Risks and the Importance of Due Diligence When Selecting a Qualified Intermediary

03.14.09

Due Diligence in Selecting a 1031 Qualified Intermediary

02.01.09

Lane County Mass Transit Tax

01.07.08

Washington County’s Real Property Transfer Tax

01.06.08

IRC Section 1031 Exchange Issues in Oregon

01.04.08

Procedure for Property Tax Appeals in Oregon

01.01.08

The Oregon Department of Revenue Pushes Nexus Arguments in Attempt to Bring More ‘Out-of-State’ Taxpayers into Oregon

09.22.07

The Continuing Evolution of Circular 230

07.01.07

Famous Foolish Blunders – Ignoring the Evolution of Circular 230

03.01.07

Treasury Department Circular 230 and Final Regulations

10.01.05

Treasury Department Circular 230 and Final Regulations

06.01.05

State Taxation – Potential Traps for the Unwary

02.01.04

Retention of Records Relevant to Audits and Reviews – U.S. Securities and Exchange Commission Issues Final Rule 2-06

06.01.03

Recent Developments to Entity Classification Under the Check-the-Box Regulations – Revenue Procedure 2002-69

01.01.03

Exchanges Involving Tenancy in Common Interests in Real Property – Revenue Procedure 2002-22

09.01.02

McLane and Fisher v. Department of Revenue and the Aftermath

09.01.02

Choose a Qualified Intermediary Carefully – PLR 200211016

08.01.02

Fisher v. Department of Revenue and the Aftermath

11.01.01

The Service Gives Taxpayers a Green Light on Certain Reverse Exchanges – Revenue Procedure 2000-37 (Part II)

01.01.01

The Service Gives Taxpayers a Green Light on Certain Reverse Exchanges – Revenue Procedure 2000-37 (Part I)

12.01.00

Structuring a Transaction Involving Timber Property Under IRC Section 1031 to Qualify for Tax Deferral

07.01.99

Improvements to a Taxpayer’s Own Property in a Tax Deferred Exchange

09.01.97

A New Form of Business Entity for Professionals in Oregon – An Introduction of the Limited Liability Partnership

09.01.95

Aftermath of 1993 Legislation: Introduction of a New Business Entity and Commencement of Professional Liability Reform

01.01.95

The Limited Liability Option

07.01.94

New Laws Clear Way for CPA Limited Liability Companies

10.01.93

The Evolution of the Phrase ‘Trade or Business’: Flint v. Stone Trace Company to Commissioner v. Groetzinger – An Analysis with Respect to the Full-Time Gambler and the Investor

01.01.87