2008 Articles

    TOPICS:

    All articles written by Robert W. Wood (unless otherwise noted)

     

     

    TAXATION OF DAMAGE AWARDS

     

    Symptoms of Emotional Distress vs. Sickness: Sheep From Goats, Vol. 17, No. 4, California Tax Lawyer (Fall 2008), p. 26.

    Taxing Litigation Recoveries: Top Ten Developments, Vol. 30, No. 6, California Civil Litigation Reporter (December 2008), p. 202.

    Ten Things I Love About Qualified Settlement Funds, Vol. 2008, No. 231, BNA Daily Tax Report (December 2, 2008), p. J-1. Reprinted in Tax Management Weekly Report, Vol. 27, No. 49 (December 8, 2008), p. 1656.

    Top 10 Tax Developments Impacting Litigation Recoveries, Vol. 2008, No. 214, BNA Daily Tax Report (November 5, 2008), p. J-1.

    When Plaintiffs in Class Actions Pay Tax on Attorneys' Fees, Vol. 39, No. 12, The Tax Adviser (November 2008), p. 742.

    Getting Physical: Emotional Distress and Physical Sickness, Vol. 121, No. 3, Tax Notes (October 20, 2008), p. 281.

    Attorney and Client as Partners, Vol. 121, No. 2, Tax Notes (October 13, 2008), p. 167.

    Tax Treatment of Post-Death Settlements: Remember Income in Respect of Decedent, Vol. 17, No. 3, California Tax Lawyer (Summer 2008), p. 9.

    Confusion on Tax Treatment of Class Action Attorney Fees, Vol. 120, No. 13, Tax Notes (September 29, 2008), p. 1287.

    A ‘Get Out of Jail’ Card That’s Far From Free, Los Angeles Daily Journal (August 22, 2008), p. 6. Simultaneously published in San Francisco Daily Journal (August 22, 2008), p. 6.

    Deferred Payment Sales Proposal Unwarranted, Vol. 120, No. 4, Tax Notes (July 28, 2008), p. 366.

    Nonqualified Settlement Ruling Spurs Damage Structures, Vol. 120, No. 2, Tax Notes (July 14, 2008), p. 141.

    Ten Things CPAs Need to Know about Structured Legal Fees, The Tax Adviser (July 2008), p. 435.

    Tax-Free Damages for Physical Injury, Vol. 28, No. 6, Tax Hotline (June 2008), p. 4.

    Are False Imprisonment Recoveries Taxable?, Vol. 119, No. 3, Tax Notes (April 21, 2008), p. 279. Reprinted in Substance & Forum (May 23, 2008). Reprinted at PrisonLegalNews.org.

    Attorney Fee Structures, Banks, Forms 1099, and Catch-22, Vol. 118, No. 4, Tax Notes (January 21, 2008), p. 401. Reprinted in Substance & Forum (May 20, 2008).

    IRS Allows Damages Exclusion Without Proof of Physical Harm, Vol. 118, No. 14, Tax Notes (March 31, 2008), p. 1388. Reprinted in Substance & Forum (April 30, 2008).

    Curing Constructive Receipt for Tax Purposes, Vol. 118, No. 13, Tax Notes (March 24, 2008), p. 1307. Reprinted in Substance & Forum (April 30, 2008).

    Deducting McGuire's $620 Million Forfeiture, Vol. 118, No. 9, Tax Notes (February 25, 2008), p. 915. Reprinted in Substance & Forum (May 20, 2008).

    Electing Code Sec. 468B Trust Treatment for Lawyer Trust Accounts After Receiving Settlement Proceeds, Vol. 10, No. 1, Journal of Tax Practice & Procedure (February - March 2008), p. 25.

    Top 10 Practice Points to Observe with Legal Fee Structures, Vol. 2008, No. 30, BNA Daily Tax Report (February 14, 2008), p. J-1.

     

     

     

    MERGERS AND ACQUISITIONS

     

    ALI-ABA 24th Annual Advanced Course of Study: Corporate Mergers and Acquisitions, by Dominic A. Santos and Richard I. Tay, Vol. 17, No. 5, The M&A Tax Report (December 2008), p. 6.

    Goodwill As 1031, Vol. 17, No. 5, The M&A Tax Report (December 2008), p. 5.

    Fear & Loathing in Code Sec. 409A, Vol. 17, No. 5, The M&A Tax Report (December 2008), p. 3.

    Bailout and NOL Rules: What, Me Worry?, Vol. 17, No. 5, The M&A Tax Report (December 2008), p. 1.

    Employee vs. Independent Contractor: Drafting Agreements That Protect, Vol. 17, No. 4, The M&A Tax Report (November 2008), p. 7.

    Attorney-Client Privilege in Corporate Tax Compliance and Planning, Vol. 17, No. 4, The M&A Tax Report (November 2008), p. 6.

    Capital Contributions and Code Sec. 382, Vol. 17, No. 4, The M&A Tax Report (November 2008), p. 4.

    Redemption Payments: Deduct or Capitalize?, Vol. 17, No. 3, The M&A Tax Report (October 2008), p. 7.

    Code Sec. 336(e) Regulations Proposed, Vol. 17, No. 3, The M&A Tax Report (October 2008), p. 5.

    Code Sec. 83(b) Elections: The Good, the Bad and the Ugly, Vol. 17, No. 3, The M&A Tax Report (October 2008), p. 1.

    Deducting Transaction Costs, Vol. 17, No. 2, The M&A Tax Report (September 2008), p. 7.

    Independent Contractor Reporting, by Dominic A. Santos, Vol. 17, No. 2, The M&A Tax Report (September 2008), p. 6.

    Accounting as History, by Beatrice Wood, Vol. 17, No. 2, The M&A Tax Report (September 2008), p. 3.

    Escrows and the New 468B Regulations, by David E. Libman, Vol. 17, No. 2, The M&A Tax Report (September 2008), p. 1.

    Shell Game?, Vol. 17, No. 1, The M&A Tax Report (August 2008), p. 7.

    PLI’s Acquiring or Selling the Privately Held Company 2008, reviewed by Dominic A. Santos, Vol. 17, No. 1, The M&A Tax Report (August 2008), p. 6.

    PLI’s Tax Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures and Other Strategic Alliances 2008, reviewed by David E. Libman, Vol. 17, No. 1, The M&A Tax Report (August 2008), p. 4.

    More Claim of Right Authority, Vol. 17, No. 1, The M&A Tax Report (August 2008), p. 1.

    Final, Final Regs on Post-Reorganization Transfers, Vol. 16, No. 12, The M&A Tax Report (July 2008), p. 7.

    "Midco" Intermediary Transactions Scrutinized, Vol. 16, No. 12, The M&A Tax Report (July 2008), p. 4.

    A Helpful Tax Reference Book, Vol. 16, No. 11, The M&A Tax Report (June 2008), p. 7.

    How Personal is Goodwill?, Vol. 16, No. 11, The M&A Tax Report (June 2008), p. 5.

    Options: From Basics to Backdating, Vol. 16, No. 11, The M&A Tax Report (June 2008), p. 1.

    R&D Expenses and Contract Research, Vol. 16, No. 10, The M&A Tax Report (May 2008), p. 8.

    Restricted Stock and Corporate Transactions: What, Me Worry?, Vol. 16, No. 10, The M&A Tax Report (May 2008), p. 6.

    S Corporations and F Reorganizations, Vol. 16, No. 10, The M&A Tax Report (May 2008), p. 4.

    Execs Who Forfeit Pay, Vol. 16, No. 10, The M&A Tax Report (May 2008), p. 1.

    Distributing Stock Purchase Rights, Vol. 16, No. 9, The M&A Tax Report (April 2008), p. 7.

    Performance-Based Compensation?, Vol. 16, No. 9, The M&A Tax Report (April 2008), p. 3.

    Forced Buyout Gain, Vol. 16, No. 9, The M&A Tax Report (April 2008), p. 1.

    Deductible Redemption Payments, Vol. 16, No. 8, The M&A Tax Report (March 2008), p. 6.

    Charitable Remainder Trusts to Sell Assets?, Vol. 16, No. 8, The M&A Tax Report (March 2008), p. 5.

    Failed Deal Costs: Capitalize or Deduct?, Vol. 16, No. 8, The M&A Tax Report (March 2008), p. 1.

    When is a Sale a Sale?, Vol. 16, No. 7, The M&A Tax Report (February 2008), p. 7.

    Cleaning Up Environmental (and Other) Cleanup Expenses via Claim of Right?, Vol. 16, No. 7, The M&A Tax Report (February 2008), p. 4.

    Venture Capital, Meet Capital Shift, Vol. 16, No. 7, The M&A Tax Report (February 2008), p. 1.

    Step Transaction Doctrine in Reorganizations Still Alive, Thriving, and Confusing, Bowne Review for CFOs & Investment Bankers (February 2006), p. 4; abstracted from Not Your Father's Step Transaction Doctrine, Vol. 16, No. 5, The M&A Tax Report (December 2007), p. 1.

    Divide and Conquer?, Vol. 16, No. 6, The M&A Tax Report (January 2008), p. 6.

    Row Row Row Your Boat Gently...Downstream to Tax Savings, Vol. 16, No. 6, The M&A Tax Report (January 2008), p. 5.

    Inherent Tax at Corporate Level Reduces Value, Vol. 16, No. 6, The M&A Tax Report (January 2008), p. 1.

     

     

     

    INDEPENDENT CONTRACTOR STATUS

     

    Employee Versus Independent Contractor Determinations Can Be Difficult in Cases Involving 'Of Counsel' Lawyers, Vol. 2008, No. 246, BNA Daily Tax Report (December 23, 2008), p. J-1.

    Legal Requirements That Influence Control of Independent Contractors and Employees, Vol. 10, No. 4, Journal of Tax Practice & Procedure (August - September 2008), p. 51. Reprinted in CCH Focus on Tax (December 2008).

    How Laws Impact Independent Contractor Determinations, Vol. 120, No. 7, Tax Notes (August 18, 2008), p. 659.

    New Age Scrutiny of Employee vs. Independent Contractor Liabilities, Issue 2, Business Law News (2008), p. 12.

    Independent Contractor or Employee?: The Multiple Issues Involved in Independent Contractor Status, Vol. 80, No. 5, New York State Bar Association Journal (June 2008), p. 28.

    Defining Employees and Independent Contractors: Don't Try This at Home!, Vol. 17, No. 5, Business Law Today (May/June 2008), p. 45.

    Worker Characterization Lessons from Blackwater, Vol. 118, No. 10, Tax Notes (March 3, 2008), p. 1007. Reprinted in Substance & Forum (April 30, 2008).

    Hired Guns, Vol. 121, No. 34, Los Angeles Daily Journal (February 22, 2008), p. 6. Simultaneously published in Vol. 114, No. 34, San Francisco Daily Journal (February 22, 2008), p. 6.

     

     

     

    MISCELLANEOUS

     

    Mortgage Relief and Other Tax Breaks, Vol. 34, No. 3, The Montana Lawyer (November 2008), p. 7.

    Our Nation Needs a Simplified Health Savings Account System, by David E. Libman, Vol. 121, No. 3, Tax Notes (October 20, 2008), p. 315.

    Ode to Tax Notes, and Other Poems, Vol. 120, No. 12, Tax Notes (September 22, 2008), p. 1221.

    Subtrust Funding in a Declining Economy, by David E. Libman, Vol. 120, No. 6, Tax Notes (August 11, 2008), p. 567.

    The Law of Federal Income Taxation, Vol. 120, No. 1, Tax Notes (July 7, 2008), p. 1307.

    An Updated Look at Conservation Easements, Vol. 35, No. 3, Real Estate Taxation (2nd Quarter 2008), p. 141.

    Looking Forward to Johnston Making Good on His Mission, Vol. 119, No. 13, Tax Notes (June 30, 2008), p. 1373.

    Consider the Possibilities of a Structured Fee, Vol. 44, No. 5, Trial (May 2008), p. 70.

    Conservation Easements, the IRS & Charity, Vol. 33, No. 7, The Montana Lawyer (April 2008), p. 9.

    Can You/Should You Skirt Return Preparer Definition?, Vol. 17, No. 1, California Tax Lawyer (Winter 2008), p. 17.

    How a Failed 1031 Exchange Can Become an Installment Sale, Vol. 49, No. 4, Tax Management Memorandum (February 18, 2008), p. 91.

    Conserve Tax Deductions for Conservation Easement Contributions, Vol. 80, No. 1, Practical Tax Strategies (January 2008), p. 23.

    The ABCs of Charitable Conservation Easements, Vol. 80, No. 1, New York State Bar Association Journal (January 2008), p. 56.

    Liability for Tax Opinions: What's an Opinion and Who Can Sue?, Vol. 86, No. 1, Taxes — The Tax Magazine (January 2008), p. 53.