https://www.feingoldalpert.com/ 2015-05-22 1.0 4883 Site Page Home 0 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/firm-profile 2015-10-27 1.0 4884 Site Page Firm Profile 0 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/attorneys 2015-10-05 1.0 4885 Site Page Attorneys 0 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/articles-presentations 2015-09-28 1.0 4886 Site Page Articles %26 Presentations 0 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2016-01-29 0.3 https://www.feingoldalpert.com/siteFiles/11273/00015481.PDF File: Articles %26 Presentations file 4886 0 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/sitedisclaimer 2015-09-10 1.0 4891 Site Page Disclaimer 0 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/practice-areas 2015-10-05 1.0 4893 Site Page Practice Areas 0 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/contact 2024-09-24 1.0 4894 Site Page Contact 0 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/investment-and-business-entities 2015-10-06 0.5 4899 Practice Investment and Business Entities 5101 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/investment-and-business-entities?view=experience 2015-10-01 0.4 4899 Practice Investment and Business Entities - Representative Matters 5101 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/private-client 2015-10-06 0.5 4899 Practice Private Client 5102 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/private-client?view=experience 2015-10-06 0.4 4899 Practice Private Client - Representative Matters 5102 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/media-and-entertainment 2015-10-27 0.5 4899 Practice Media and Entertainment 5103 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/media-and-entertainment?view=experience 2015-10-02 0.4 4899 Practice Media and Entertainment - Representative Matters 5103 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/crossborder-activities-and-international-taxation 2015-10-06 0.5 4899 Practice Cross-Border Activities and International Taxation 5104 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/crossborder-activities-and-international-taxation?view=experience 2015-10-06 0.4 4899 Practice Cross-Border Activities and International Taxation - Representative Matters 5104 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/tax-controversy-and-compliance 2015-10-01 0.5 4899 Practice Tax Controversy and Compliance 5105 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/tax-controversy-and-compliance?view=experience 2015-10-02 0.4 4899 Practice Tax Controversy and Compliance - Representative Matters 5105 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/news-and-notes 2015-10-01 1.0 4903 Site Page News %26 Notes 0 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/tax-planning-in-economic-substance-era 2021-06-15 0.5 4903 Blog Mark Berg published in Tax Notes, %26ldquo;Tax Planning in the %26lsquo;Economic Substance%26rsquo; Era%26rdquo; 1709 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/in-suprisingly-favorable-tax-ruling-new-york 2021-06-15 0.5 4903 Blog In Suprisingly Favorable Tax Ruling, New York %26quot;Statutory Residence%26quot; Rules Held Not To Apply To Portion Of Year A Part-Year Resident Is Domiciled In New York 1785 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/donee-liability-for-unpaid-gift-taxes-who-pays-when-the-gift-is-in-trust 2021-06-15 0.5 4903 Blog Donee Liability for Unpaid Gift Taxes %26ndash; Who Pays When the Gift is in Trust? 1796 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/proposed-regulations-shine-a-light-on-the-mysterious-nature-of-section-2801-tax-intentions 2021-06-15 0.5 4903 Blog The Proposed Regulations Shine a Light on the Mysterious Nature of the Section 2801 Tax and its Intentions 3926 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2017-06-27 0.3 https://www.feingoldalpert.com/siteFiles/17683/The-Tax-Club.pdf File: The Proposed Regulations Shine a Light on the Mysterious Nature of the Section 2801 Tax and its Intentions file 4903 3926 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/the-deemed-repatriation-tax-a-bridge-too-far 2021-06-15 0.5 4903 Blog The Deemed Repatriation Tax %26mdash; A Bridge Too Far? 4966 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2018-03-14 0.3 https://www.feingoldalpert.com/siteFiles/21309/158tn1345-Berg.pdf File: The Deemed Repatriation Tax %26mdash; A Bridge Too Far? file 4903 4966 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/mark-berg-panelist-for-american-bar-association 2021-06-15 0.5 4903 Blog Mark Berg panelist for American Bar Association Business Law Section, Institutional Investors Committee webinar entitled %26ldquo;Being %26ldquo;Sort of Tax Exempt%26rdquo;: How a Partnership-Level Audit Might Expand a Tax-Exempt Investor%26rsquo;s Tax Liability%26rdquo; 5346 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/mark-berg-panelist-american-bar-association-2017 2021-06-15 0.5 4903 Blog Mark Berg panelist for American Bar Association Business Law Section, Institutional Investors Committee webinar entitled %26ldquo;Institutional Investors and the 2017 Tax Act%26rdquo; 5613 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/a-tax-check-of-existing-arrangements 2021-06-15 0.5 4903 Blog A %26ldquo;Tax Check-up%26rdquo; of Existing Arrangements and Proposed New Activities is Highly%26nbsp;Recommended in Light of the Many New Changes Resulting from the 2017 US Tax%26nbsp;Reform Legislation 6800 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/bloomberg-2-25-19 2021-06-15 0.5 4903 Blog Mark Berg published in Bloomberg BNA Daily Tax Report, %26ldquo;Insight: The Proposed Federal Wealth Tax Would Be Unconstitutional%26rdquo; 8373 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-02-26 0.3 https://www.feingoldalpert.com/siteFiles/26925/Wealth-Tax-2-26-19.pdf File: Mark Berg published in Bloomberg BNA Daily Tax Report, %26ldquo;Insight: The Proposed Federal Wealth Tax Would Be Unconstitutional%26rdquo; file 4903 8373 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/wealth-tax-article-quoted-in-wall-street-journal 2021-06-15 0.5 4903 Blog Mark Berg%26rsquo;s wealth tax article quoted in the Wall Street Journal%26rsquo;s %26ldquo;Best of the Web%26rdquo; column 8407 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/mark-berg-presents-tax-primer-implications-of-ip-transactions 2021-06-15 0.5 4903 Blog Mark Berg presents %26quot;Tax Primer: Implications of IP Transactions%26quot; at the International Trademark Association%26#39;s 2019 March Conference: The Business of Brands 8488 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/mark-berg-presents-tax-primer-certain-tax-implications-ip-transactions 2021-06-15 0.5 4903 Blog Mark Berg presents %26quot;Tax Primer: Certain Tax Implications of IP Transaction%26quot; to the New York City Bar Association%26rsquo;s Trademark Committee 8537 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/berg-panelist-hirschler-p-c 2021-06-15 0.5 4903 Blog Mark Berg panelist for webinar entitled %26ldquo;Hot Potato: Tax-Exempt Investors%26rsquo; Liability for Other Partners%26rsquo; Taxes After the 2015 Bipartisan Budget Act%26rdquo; presented by Hirschler P.C. 8586 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/feingold-berg-published-in-bloomberg-tax-report 2021-06-15 0.5 4903 Blog Fred Feingold and Mark Berg published in Bloomberg BNA Daily Tax Report, %26ldquo;Insight: IRS Regulations Surprisingly Permit Certain Partners to Avoid GILTI%26rdquo; 8927 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-08-01 0.3 https://www.feingoldalpert.com/siteFiles/28759/Feingold-Berg-GILTI-Regs-7-31-19.pdf File: Fred Feingold and Mark Berg published in Bloomberg BNA Daily Tax Report, %26ldquo;Insight: IRS Regulations Surprisingly Permit Certain Partners to Avoid GILTI%26rdquo; file 4903 8927 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/mark-berg-published-in-pensions-investments 2021-06-15 0.5 4903 Blog Mark Berg published in Pensions %26amp; Investments, %26ldquo;Commentary: Are Tax-Exempt Investors Really Tax Exempt?%26rdquo; 8963 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-08-13 0.3 https://www.feingoldalpert.com/siteFiles/28824/0401_001.pdf File: Mark Berg published in Pensions %26amp; Investments, %26ldquo;Commentary: Are Tax-Exempt Investors Really Tax Exempt?%26rdquo; file 4903 8963 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/berg-wsj-best-of-the-web 2021-06-15 0.5 4903 Blog Mark Berg quoted in the Wall Street Journal%26rsquo;s %26ldquo;Best of the Web%26rdquo; column 9107 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/mark-berg-panelist-for-webinar-foreign-tax-recovery 2021-06-15 0.5 4903 Blog Mark Berg panelist for webinar entitled “Foreign Withholding is Just So Taxing: Tools for Optimizing Foreign Tax Recovery” presented by Hirschler P.C. 9334 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/mark-berg-salt-workaround 2021-06-15 0.5 4903 Blog Mark Berg published in Tax Notes State, “New York’s Proposed ‘SALT Workaround’ Legislation %26mdash; Observations” 10976 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2021-03-15 0.3 https://www.feingoldalpert.com/siteFiles/34990/2021tns11-4.pdf File: Mark Berg published in Tax Notes State, “New York’s Proposed ‘SALT Workaround’ Legislation %26mdash; Observations” file 4903 10976 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/learning-from-the-masters 2019-01-29 0.5 4905 News Learning from the Masters %26mdash; What Sergio Garcia and Retief Goosen can teach us about the tax treatment of endorsement contracts, International Tax Institute 4460 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/implications-of-fatca 2015-10-02 0.5 4905 News Implications of FATCA and Intergovernmental FATCA Agreements, Centro di Studi Bancari (Lugano) 4461 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/tax-lawyers-on-the-game-and-on-stage 2015-10-02 0.5 4905 News Tax lawyers on the game and on stage: Tax planning for athletes, sports leagues, entertainers, et al., IBA (Dubai) 4462 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/section-077a-a-technical-journey-through-an-imaginary-construct 2015-10-02 0.5 4905 News Section 877A, A Technical Journey Through An Imaginary Construct, 281 Tax Review 4463 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-29 0.3 https://www.feingoldalpert.com/siteFiles/26634/Tax Review 281 (Feingold) 11-14-11 (00023876xDA639).pdf File: Section 877A, A Technical Journey Through An Imaginary Construct, 281 Tax Review file 4905 4463 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/further-guidance-needed-on-who-must-report-foreign-accoutns 2015-10-05 0.5 4905 News Further Guidance Needed on Who Must Report Foreign Accounts, Tax Notes 4464 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2015-10-05 0.3 https://www.feingoldalpert.com/siteFiles/10202/view-article-1-fred-feingold.pdf File: Further Guidance Needed on Who Must Report Foreign Accounts, Tax Notes file 4905 4464 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/brief-outline-us-tax-considerations-relevant-to-artists-entertainers-athletes 2015-10-02 0.5 4905 News Brief Outline of U.S. Tax Considerations Relevant to Artists, Entertainers and Athletes with a Particular Emphasis on Their Personal Appearance Income (IBA, London) 4465 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-29 0.3 https://www.feingoldalpert.com/siteFiles/26652/Brief Outline of U.S. Tax Considerations Relevant to Artists, Entertainers and Athletes with a Particular Emphasis on Their Perso (00013385xDA639).pdf File: Brief Outline of U.S. Tax Considerations Relevant to Artists, Entertainers and Athletes with a Particular Emphasis on Their Personal Appearance Income (IBA, London) file 4905 4465 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/attempted-extra-statutory-application-of-withholding-under-sections-1441-and-1446 2015-10-02 0.5 4905 News The Attempted Extra Statutory Application Of %26ldquo;Withholding%26rdquo; Under Sections 1441 And 1446 In Respect Of Income Of Certain U.S. Persons, The Mysterious Nature Of The Section 1446 Withholding Tax Liability And Certifiable Hysteria Precluding Reliance On Payee%26#39;s Certificates And Other Anamolies 4466 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2018-08-09 0.3 https://www.feingoldalpert.com/siteFiles/23279/Tax Review Paper No. 233-Feingold.pdf File: The Attempted Extra Statutory Application Of %26ldquo;Withholding%26rdquo; Under Sections 1441 And 1446 In Respect Of Income Of Certain U.S. Persons, The Mysterious Nature Of The Section 1446 Withholding Tax Liability And Certifiable Hysteria Precluding Reliance On Payee%26#39;s Certificates And Other Anamolies file 4905 4466 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-29 0.3 https://www.feingoldalpert.com/siteFiles/26632/The Attempted Extra Statutory Application Of “Withholding” Under Sections 1441 And 1446 In Respect Of Income Of Certain U.S. Persons, The Mysterious Nature Of The Section 1446.pdf File: The Attempted Extra Statutory Application Of %26ldquo;Withholding%26rdquo; Under Sections 1441 And 1446 In Respect Of Income Of Certain U.S. Persons, The Mysterious Nature Of The Section 1446 Withholding Tax Liability And Certifiable Hysteria Precluding Reliance On Payee%26#39;s Certificates And Other Anamolies file 4905 4466 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/complex-domestic-trust-a-potential-vehicle-for-reducing-tax-on-us-source 2015-10-02 0.5 4905 News The Complex Domestic Trust, a Potential Vehicle for Reducing the Tax on U.S. Source Non-Effectively Connected Dividend Income of Non-U.S. Persons and Capital Gains of Certain Corporations? 4467 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-29 0.3 https://www.feingoldalpert.com/siteFiles/26630/The Complex Domestic Trust article, September 2003 (00012146xDA639).pdf File: The Complex Domestic Trust, a Potential Vehicle for Reducing the Tax on U.S. Source Non-Effectively Connected Dividend Income of Non-U.S. Persons and Capital Gains of Certain Corporations? file 4905 4467 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/treaty-entitlements-through-the-looking-glass 2015-10-02 0.5 4905 News Treaty Entitlements through the Looking Glass: Changing the Meanings but Not the Words, Tax Review 4468 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-29 0.3 https://www.feingoldalpert.com/siteFiles/26635/Tax Review 198 (Feingold) 4-16-01 (00023830xDA639).pdf File: Treaty Entitlements through the Looking Glass: Changing the Meanings but Not the Words, Tax Review file 4905 4468 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/tax-planning-and-pitfalls-for-international-entertainers-case-study 2019-01-29 0.5 4905 News Tax Planning and Pitfalls for International Entertainers Case Study: U.S. Perspective, Section I %26mdash; Source Country %26mdash; Non Treaty Situation, and Outline of Comments to the General Structure of the Contract, IBA, Barcelona 4469 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-29 0.3 https://www.feingoldalpert.com/siteFiles/26646/Tax Planning and Pitfalls for International (00013414xDA639).pdf File: Tax Planning and Pitfalls for International Entertainers Case Study: U.S. Perspective, Section I %26mdash; Source Country %26mdash; Non Treaty Situation, and Outline of Comments to the General Structure of the Contract, IBA, Barcelona file 4905 4469 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/article-17-the-artiste-clause 2019-01-29 0.5 4905 News Article 17 %26mdash; the Artiste Clause %26mdash; Time for Reconsideration, Tax Club 4470 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-29 0.3 https://www.feingoldalpert.com/siteFiles/26653/Article 17-the Artiste Clause-Time for reconsideration (00013384xDA639).pdf File: Article 17 %26mdash; the Artiste Clause %26mdash; Time for Reconsideration, Tax Club file 4905 4470 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/proposed-expatriation-rules 2015-10-02 0.5 4905 News Proposed Expatriation Rules 4471 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-29 0.3 https://www.feingoldalpert.com/siteFiles/26636/Tax Review 154 (Feingold) 4-17-95 (00023786xDA639).pdf File: Proposed Expatriation Rules file 4905 4471 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/entitlement-to-treaty-benefits 2019-01-29 0.5 4905 News Entitlement to Treaty Benefits: a Comparison of the Dutch and German Solutions 4472 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-29 0.3 https://www.feingoldalpert.com/siteFiles/26649/Entitlement to Treaty Benefits FF (00013394xDA639).pdf File: Entitlement to Treaty Benefits: a Comparison of the Dutch and German Solutions file 4905 4472 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/certain-tax-consideration-relating-to-acquisitions-of-us-investments-by-non-us-persons 2015-10-02 0.5 4905 News Certain Tax Consideration relating to Acquisitions of U.S. Investments by Non-U.S. Persons, N.Y. University, 52nd Institute of Federal Taxation 4473 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/tax-issues-relating-to-international-commercial-agreements 2015-10-02 0.5 4905 News Certain Tax Issues Relating to International Commercial Agreements, PLI 4474 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-29 0.3 https://www.feingoldalpert.com/siteFiles/26650/Certain Tax Issues Relating to International Commercial Agreements (00013388xDA639).pdf File: Certain Tax Issues Relating to International Commercial Agreements, PLI file 4905 4474 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/limitation-on-benefits 2015-10-02 0.5 4905 News Limitation on Benefits, an Overview, Tax Review 4475 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-29 0.3 https://www.feingoldalpert.com/siteFiles/26637/Tax Review 123 (Feingold) 12-17-90 (00023755xDA639).pdf File: Limitation on Benefits, an Overview, Tax Review file 4905 4475 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/whither-the-branches-44-tax-law-review-no-2 2015-10-02 0.5 4905 News Whither the Branches?, 44 Tax Law Review No.2, 205 (co-authored with Mark E. Berg) 4476 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-29 0.3 https://www.feingoldalpert.com/siteFiles/26642/Whither the Branches (00013457xDA639).pdf File: Whither the Branches?, 44 Tax Law Review No.2, 205 (co-authored with Mark E. Berg) file 4905 4476 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/analysis-of-temporary-regulations-under-firpta-part-2 2015-10-02 0.5 4905 News An Analysis of the Temporary Regulations Under FIRPTA, Part II, 69 J. Taxation, No. 5, 348 (co-authored with Peter A. Glicklich) 4477 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-29 0.3 https://www.feingoldalpert.com/siteFiles/26655/An analysis of the temporary regulations under FIRPTA part 2 (00013383xDA639).pdf File: An Analysis of the Temporary Regulations Under FIRPTA, Part II, 69 J. Taxation, No. 5, 348 (co-authored with Peter A. Glicklich) file 4905 4477 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/analysis-of-temp-regulations-part-1 2015-10-02 0.5 4905 News An Analysis of the Temporary Regulations Under FIRPTA, Part I, 69 J. Taxation, No. 4, 262 (co-authored with Peter A. Glicklich) 4478 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-29 0.3 https://www.feingoldalpert.com/siteFiles/26654/An analysis of the temporary regulations under FIRPTA part 1 (An analysis of the temporary regulations under FIRPTA part 2xDA639).pdf File: An Analysis of the Temporary Regulations Under FIRPTA, Part I, 69 J. Taxation, No. 4, 262 (co-authored with Peter A. Glicklich) file 4905 4478 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/source-and-other-jurisdictional-limitations-in-light-of-tax-reform-act-1986 2015-10-02 0.5 4905 News Source and Certain Other Jurisdictional Limitations in Light of the Tax Reform Act of 1986, Tax Review 4479 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-29 0.3 https://www.feingoldalpert.com/siteFiles/26645/Tax Review 95 (Feingold) 5-18-87 (00023724xDA639).pdf File: Source and Certain Other Jurisdictional Limitations in Light of the Tax Reform Act of 1986, Tax Review file 4905 4479 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/new-regime-of-branch-level-taxation-imposed-on-foreign-corps 2015-10-02 0.5 4905 News New Regime of Branch Level Taxation Now Imposed on Certain Foreign Corporations, 66 J. Taxation, No. 1, 2 4480 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-29 0.3 https://www.feingoldalpert.com/siteFiles/26648/New Regime of Branch Level taxation now imposed on certain foreign corporations.pdf (00032370xDA639).pdf File: New Regime of Branch Level Taxation Now Imposed on Certain Foreign Corporations, 66 J. Taxation, No. 1, 2 file 4905 4480 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/source-of-income-from-sales-of-personal-property-35-can-tax-journal 2015-10-02 0.5 4905 News Source of Income From Sales of Personal Property, 35 Can. Tax Journal, 473 (co-authored with Marlene F. Schwartz) 4481 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-29 0.3 https://www.feingoldalpert.com/siteFiles/26647/Source of income from sales of personal property (00013403xDA639).pdf File: Source of Income From Sales of Personal Property, 35 Can. Tax Journal, 473 (co-authored with Marlene F. Schwartz) file 4905 4481 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/new-statutory-definition-of-resident-alien 2015-10-02 0.5 4905 News New Statutory Definition of Resident Alien under the Tax Reform Act of 1986, 44 NYU Inst. on Fed. Tax, 46 4482 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/has-the-30-per-cent 2015-10-02 0.5 4905 News Has the 30 Per Cent. Tax on Portfolio Interest Been Eliminated? The British Tax Review, 1985 No. 4 (co-authored with Richard G. Fishman) 4484 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-29 0.3 https://www.feingoldalpert.com/siteFiles/26660/Has the 30 per cent. tax on portfolio interest been eliminated (00013398xDA639).pdf File: Has the 30 Per Cent. Tax on Portfolio Interest Been Eliminated? The British Tax Review, 1985 No. 4 (co-authored with Richard G. Fishman) file 4905 4484 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/revenue-rulings-84-152-and-84-153 2015-10-02 0.5 4905 News Revenue Rulings 84-152 and 84-153: Treaty Shopping- Let the Buyer Beware, 33 Can. Tax Journal, No. 1, 158 (co-authored with Kenneth R. Silbergleit) 4485 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/broad-firpta-33-can-tax-journal-no-1 2019-01-29 0.5 4905 News Broad FIRPTA Withholding Rules are Bound to Affect Canadians, 33 Can. Tax Journal, No. 1, 170-88 (co-authored with Peter A. Glicklich) 4486 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-29 0.3 https://www.feingoldalpert.com/siteFiles/26651/Broad FIRPTA Withholding Rules are Bound to Affect Canadians (00013386xDA639).pdf (00032371xDA639).pdf File: Broad FIRPTA Withholding Rules are Bound to Affect Canadians, 33 Can. Tax Journal, No. 1, 170-88 (co-authored with Peter A. Glicklich) file 4905 4486 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/dras-elimination-of-withholding-tax-on-portfolio-interest-65-j-taxation-no-3 2015-10-02 0.5 4905 News DRA%26#39;s Elimination of Withholding Tax on Portfolio Interest, 65 J. Taxation No. 3, 170 (co-authored with Richard G. Fishman) 4487 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-29 0.3 https://www.feingoldalpert.com/siteFiles/26644/The DRA's elimination of the withholding tax on portfolio interest (00013409xDA639).pdf File: DRA%26#39;s Elimination of Withholding Tax on Portfolio Interest, 65 J. Taxation No. 3, 170 (co-authored with Richard G. Fishman) file 4905 4487 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/onerous-firpta-reporting-requirements-replaced-by-new-broad-withholding-rules 2015-10-02 0.5 4905 News Onerous FIRPTA Reporting Requirements Replaced by New Broad Withholding Rules, 61 J. Taxation No. 5, 298 (co-authored with Peter A. Glicklich) 4488 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-29 0.3 https://www.feingoldalpert.com/siteFiles/26659/Onerous Firpta reporting requirements replaced by new broad withholding rules (00013393xDA639).pdf File: Onerous FIRPTA Reporting Requirements Replaced by New Broad Withholding Rules, 61 J. Taxation No. 5, 298 (co-authored with Peter A. Glicklich) file 4905 4488 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/us-taxation-of-oid-income-to-foreign-persons-after-84-tax-reform-act 2015-10-02 0.5 4905 News U.S. Taxation of OID Income to Foreign Persons After the 1984 Tax Reform Act, Tax Notes (co-authored with Frank M. Cappuccio) 4489 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-29 0.3 https://www.feingoldalpert.com/siteFiles/26656/U.S. Taxation of OID Income to Foreign Persons After the 1984 Tax Reform Act (00013422xDA639).pdf File: U.S. Taxation of OID Income to Foreign Persons After the 1984 Tax Reform Act, Tax Notes (co-authored with Frank M. Cappuccio) file 4905 4489 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/analysis-of-new-law-tests-for-aliens-status-as-us-resident 2019-01-30 0.5 4905 News An Analysis of the New Law%26#39;s Tests for an Alien%26#39;s Status as a U.S. Resident, 61 J. Taxation, No. 4, 228 4490 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-30 0.3 https://www.feingoldalpert.com/siteFiles/26690/An analysis of the new law's tests for an alien's status as a US resident (00013381xDA639).pdf File: An Analysis of the New Law%26#39;s Tests for an Alien%26#39;s Status as a U.S. Resident, 61 J. Taxation, No. 4, 228 file 4905 4490 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/firpta-an-overview-of-new-proposed-regulations 2019-01-29 0.5 4905 News FIRPTA %26mdash; An Overview of the New Proposed Regulations, 32 Can. Tax Journal, No. 1, 147 4491 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-30 0.3 https://www.feingoldalpert.com/siteFiles/26688/FIRPTA-an overview of the new proposed regulations (00013395xDA639).pdf File: FIRPTA %26mdash; An Overview of the New Proposed Regulations, 32 Can. Tax Journal, No. 1, 147 file 4905 4491 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/proposal-before-congress-to-define-us-resident-status 2015-10-02 0.5 4905 News Proposal Before Congress to Define U.S. Resident Status, 31 Can. Tax Journal No. 5, 853 (co-authored with Herbert H. Alpert with assistance from J. Ross McDonald) 4492 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-29 0.3 https://www.feingoldalpert.com/siteFiles/26657/Proposal Before congress to define US resident status (00013404xDA639).pdf File: Proposal Before Congress to Define U.S. Resident Status, 31 Can. Tax Journal No. 5, 853 (co-authored with Herbert H. Alpert with assistance from J. Ross McDonald) file 4905 4492 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/recent-procedural-changes-relating-to-restructuring-holdings-in-foreign-corps 2015-10-02 0.5 4905 News Recent Procedural Changes Relating to Restructuring Holdings in Foreign Corporations May Have Substantive Significance, 31 Can. J. Taxation, No. 3, 469 (co-authored with Richard G. Fishman) 4493 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/viability-of-personal-service-corporation 2015-10-02 0.5 4905 News The Viability of the Personal Service Corporation- the Tax Court is Once Again Heard From, 30 Can. Tax Journal, No. 1, 107-12 4494 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-30 0.3 https://www.feingoldalpert.com/siteFiles/26676/The viability of the personal service corporation-the tax court is once again heard from (00013420xDA639).pdf File: The Viability of the Personal Service Corporation- the Tax Court is Once Again Heard From, 30 Can. Tax Journal, No. 1, 107-12 file 4905 4494 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/observations-on-foreign-investment-in-real-property-tax-act-of-1980 2015-10-02 0.5 4905 News Observations on the Foreign Investment in Real Property Tax Act of 1980, 1 Va. Law Review, No. 1, 105 (co-authored with Herbert H. Alpert) 4495 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-30 0.3 https://www.feingoldalpert.com/siteFiles/26685/Observations on the Foreign Investment in real property tax act (00013392xDA639)1.pdf File: Observations on the Foreign Investment in Real Property Tax Act of 1980, 1 Va. Law Review, No. 1, 105 (co-authored with Herbert H. Alpert) file 4905 4495 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/source-of-a-guarantors-income 2015-10-02 0.5 4905 News The Source of a Guarantor%26#39;s Income, 29 Can. Tax Journal, No. 6, 233-37 4496 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-30 0.3 https://www.feingoldalpert.com/siteFiles/26680/The Source of A Guarantor's Income (00032375xDA639).pdf File: The Source of a Guarantor%26#39;s Income, 29 Can. Tax Journal, No. 6, 233-37 file 4905 4496 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/use-of-substantial-equipment-or-machinery-at-any-time-during-the-year-as-perm-establishment 2015-10-02 0.5 4905 News The Use of Substantial Equipment or Machinery at Any Time During the Year as a Permanent Establishment, 28 Can. Tax Journal, No. 2, 222 4497 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-30 0.3 https://www.feingoldalpert.com/siteFiles/26679/The Use of Substantial Equipment or Machinery at Any Time During the Year as a Permanent Establishment (00032376xDA639).pdf File: The Use of Substantial Equipment or Machinery at Any Time During the Year as a Permanent Establishment, 28 Can. Tax Journal, No. 2, 222 file 4905 4497 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/tax-reform-act-toughens-foreign-transfer-provisions-of-1491 2015-10-02 0.5 4905 News Tax Reform Act Toughens Foreign Transfer Provisions of 1491, and liberalizes 367, 46 J. Taxation 2 (co-authored with Herbert H. Alpert) 4498 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-30 0.3 https://www.feingoldalpert.com/siteFiles/26681/Tax reform Act toughens foreign transfer provisions of 1491 and liberlaizes 367 (00013415xDA639).pdf File: Tax Reform Act Toughens Foreign Transfer Provisions of 1491, and liberalizes 367, 46 J. Taxation 2 (co-authored with Herbert H. Alpert) file 4905 4498 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/76-act-provisions-affecting-nonresident-aliens 2015-10-02 0.5 4905 News %26rsquo;76 Act Provisions Affecting Nonresident Aliens, The Tax Advisor (co-authored with Herbert H. Alpert) 4499 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-30 0.3 https://www.feingoldalpert.com/siteFiles/26692/'76 Act provisions affecting nonresident aliens (00013570xDA639)1.pdf File: %26rsquo;76 Act Provisions Affecting Nonresident Aliens, The Tax Advisor (co-authored with Herbert H. Alpert) file 4905 4499 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/propsal-before-congress 2015-10-02 0.5 4905 News Proposal Before Congress to Define U.S. Resident Status, Canadian Tax Journal, Selected U.S. Tax Developments, Volume 31, Number 5 (co-authored with Fred Feingold with assistance from J. Ross McDonald) 4500 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-29 0.3 https://www.feingoldalpert.com/siteFiles/26658/Proposal Before congress to define US resident status (00013404xDA639)1.pdf File: Proposal Before Congress to Define U.S. Resident Status, Canadian Tax Journal, Selected U.S. Tax Developments, Volume 31, Number 5 (co-authored with Fred Feingold with assistance from J. Ross McDonald) file 4905 4500 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/coordination-between-new-canada-us-treaty 2015-10-02 0.5 4905 News The Coordination Between the New Canada-U.S. Treaty and the U.S. Foreign Investment in Real Property Tax Act, Canadian Tax Journal, Selected U.S. Tax Developments 4501 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/observations-on-foreign-investment 2015-10-02 0.5 4905 News Observations on the Foreign Investment in Real Property Tax Act of 1980, Virginia Tax Review, Volume 1, Number 1 (co-authored with Fred Feingold) 4502 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-30 0.3 https://www.feingoldalpert.com/siteFiles/26683/Observations on the Foreign Investment in real property tax act (00013392xDA639).pdf File: Observations on the Foreign Investment in Real Property Tax Act of 1980, Virginia Tax Review, Volume 1, Number 1 (co-authored with Fred Feingold) file 4905 4502 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/usa-foreign-investment-in-real-property-tax-act-1980 2015-10-02 0.5 4905 News U.S.A.: Foreign Investment in Real Property Tax Act 1980, Bulletin for International Fiscal Documentation, Vol. 35, 1981, No. 5 (co-authored with Fred Feingold) 4503 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/intra-group-utilization-of-losses 2019-01-29 0.5 4905 News Intra-Group Utilization of Losses in the United States %26mdash; The Consolidated Return, Canadian Tax Foundation 4504 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/76-act-provisions-affecting-nonresident-aliens-the-tax-adviser 2015-10-02 0.5 4905 News %26#39;76 Act Provisions Affecting Nonresident Aliens, The Tax Adviser (co-authored with Fred Feingold) 4505 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-30 0.3 https://www.feingoldalpert.com/siteFiles/26691/'76 Act provisions affecting nonresident aliens (00013570xDA639).pdf File: %26#39;76 Act Provisions Affecting Nonresident Aliens, The Tax Adviser (co-authored with Fred Feingold) file 4905 4505 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/tax-report-act-toughens-foreign-transfer-provisions-of-1491 2015-10-02 0.5 4905 News Tax Report Act Toughens Foreign Transfer Provisions of 1491 and Liberalizes 367, Journal of Taxation (co-authored with Fred Feingold) 4506 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/doing-business-in-puerto-rico 2015-10-02 0.5 4905 News Doing Business in Puerto Rico through a Possessions Corporation, The Tax Lawyer (panel discussion) (co-authored with Cunningham and Van Kirk) Reverse Acquisition Problems, NYU 31st Annual Institute on Federal Taxation (1973) (with Schwartz) 4507 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/new-regulations-provide-workable-rules-for-real-estate-limited-partnerships 2015-10-02 0.5 4905 News New Regulations Provide Workable Rules for Real Estate Limited Partnerships, 14 J. Taxation 230 (with Sidney I. Roberts) 4508 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/congress-approves-real-estate-investment-trust 2015-10-02 0.5 4905 News Congress Approves Real Estate Investment Trust; Exacting Rules Made, 13 J. Taxation 194 (with Sidney I. Roberts and Feder) 4509 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/subchapter-s-semantic-and-procedural-traps-in-its-use 2015-10-02 0.5 4905 News Subchapter S: Semantic and Procedural Traps in its Use; Analysis of Dangers, 10 J. Taxation 2 4510 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/tax-dept-reads-taxpayer-residency-victory-narrowly 2015-10-05 0.5 4905 News Tax Department Reads Taxpayer Residency Victory Narrowly, New York Law Journal 4511 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2015-10-05 0.3 https://www.feingoldalpert.com/siteFiles/10196/Mark Berg Tax Dept Reads Taxpayer Residency Victory.pdf File: Tax Department Reads Taxpayer Residency Victory Narrowly, New York Law Journal file 4905 4511 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/ny-high-court-eases-residency-trap-72-state-tax-notes 2015-10-05 0.5 4905 News New York%26rsquo;s High Court Eases Residency Trap, 72 State Tax Notes 335 4512 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2015-10-05 0.3 https://www.feingoldalpert.com/siteFiles/10197/Mark Berg NY High Court Eases Residency Trap.pdf File: New York%26rsquo;s High Court Eases Residency Trap, 72 State Tax Notes 335 file 4905 4512 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/determining-which-taxes-are-prohibited-direct-taxes-after-nfib 2015-10-05 0.5 4905 News Determining Which Taxes Are Prohibited Direct Taxes After NFIB, 138 Tax Notes 205 4513 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2015-10-05 0.3 https://www.feingoldalpert.com/siteFiles/10198/Mark Berg Determining Which Taxes Are Prohibited Direct Taxes After NFIB.pdf File: Determining Which Taxes Are Prohibited Direct Taxes After NFIB, 138 Tax Notes 205 file 4905 4513 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/wealth-tax-proposal-unconstitutional 2015-10-05 0.5 4905 News Wealth Tax Proposal Unconstitutional, Practitioner Says, 136 Tax Notes 125 4514 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2015-10-05 0.3 https://www.feingoldalpert.com/siteFiles/10199/Mark Berg Wealth Tax Proposal Unconstitutional.pdf File: Wealth Tax Proposal Unconstitutional, Practitioner Says, 136 Tax Notes 125 file 4905 4514 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/bar-the-exit-tax-section-877a 2015-10-05 0.5 4905 News Bar the Exit (Tax)! Section 877A, the Constitutional Prohibition Against Unapportioned Direct Taxes and the Realization Requirement, 65 Tax Lawyer 181 4515 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2015-10-05 0.3 https://www.feingoldalpert.com/siteFiles/10200/Mark Berg Bar the Exit (Tax)!.pdf File: Bar the Exit (Tax)! Section 877A, the Constitutional Prohibition Against Unapportioned Direct Taxes and the Realization Requirement, 65 Tax Lawyer 181 file 4905 4515 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/judicial-deference-to-tax-and-other-regulations 2015-10-02 0.5 4905 News Judicial Deference to Tax (and Other) Regulations: The Supreme Court Speaks Again in U.S. v. Home Concrete, Co-Chair, American Law Institute-American Bar Association teleseminar 4516 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/judicial-deference-to-tax-regulations-2008 2015-10-05 0.5 4905 News Judicial Deference to Tax Regulations: A Reconsideration in Light of National Cable, Swallows Holding and Other Developments, 61 Tax Lawyer 481 4517 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2015-10-05 0.3 https://www.feingoldalpert.com/siteFiles/10201/Mark Berg Judicial Deference to Tax Regulations.pdf File: Judicial Deference to Tax Regulations: A Reconsideration in Light of National Cable, Swallows Holding and Other Developments, 61 Tax Lawyer 481 file 4905 4517 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/attorney-suggests-changes-to-proposed-regs-on-practice-standards 2015-10-02 0.5 4905 News Attorney Suggests Changes to Proposed Regs on Practice Standards, Return Preparer Penalties, 2007 Tax Notes Today 213-19 4518 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/selected-issues-regarding-s-corporations-with-foreign-operations 2015-10-02 0.5 4905 News Selected Issues Regarding S Corporations With Foreign Operations, outline and panel discussion (moderator) before the American Bar Association Section of Taxation S Corporations Committee, Vancouver, British Columbia 4519 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/practitioners-reaction-indicates-need-for-clearer-circular-230-rules 2015-10-02 0.5 4905 News Practitioners%26rsquo; Reaction Indicates Need for Clearer Circular 230 Rules, 108 Tax Notes 245 4520 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/treatment-of-partnerships-llcs-and-s-corps-under-income-tax-treaties 2019-02-27 0.5 4905 News The Treatment of Partnerships, LLCs and S Corporations Under Income Tax Treaties, 1 Business Entities No. 4, at 20%26nbsp; 4521 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/tax-court-refuses-to-attribute-a-shareholders-intangible-assets-to-the-corp 2019-02-27 0.5 4905 News Tax Court Refuses to Attribute a Shareholder%26#39;s Intangible Assets to the Corporation, 10 Journal of S Corporation Taxation 146 4522 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/source-of-gain-or-loss-on-sales-of-s-corporation-stock 2019-02-27 0.5 4905 News Source of Gain or Loss on Sales of S Corporation Stock, 9 Journal of S Corporation Taxation 179 4523 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/payments-to-non-us-pass-through-entities 2019-02-27 0.5 4905 News Payments to Non-U.S. Pass-Through Entities, Treaty Benefits and the New Proposed Withholding Regulations, 8 Journal of S Corporation Taxation 369 4524 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/checking-the-box-new-proposed-regulations-would-simplify-entity-classification 2015-10-02 0.5 4905 News Checking the Box: New Proposed Regulations Would Simplify Entity Classification and Afford Planning Opportunities, 8 Journal of S Corporation Taxation 195 4525 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/brown-group-redux-eighth-circuit-speaks 2019-02-27 0.5 4905 News Brown Group Redux: The Eighth Circuit Speaks, 8 Journal of S Corporation Taxation 161 4526 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/equity-investments-by-pension-funds 2019-02-27 0.5 4905 News Equity Investments by Pension Funds: The ERISA Plan Assets Rule, 8 Journal of S Corporation Taxation 69 4527 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/corporate-distributions-of-partnership-interests 2015-10-02 0.5 4905 News Corporate Distributions of Partnership Interests: The Pope %26amp; Talbot Case, 7 Journal of S Corporation Taxation 330 4528 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/final-anti-abuse-regulations-address-aggregate-entity-issue 2019-02-27 0.5 4905 News Final Anti-Abuse Regulations Address the Aggregate/Entity Issue, 7 Journal of S Corporation Taxation 168 4529 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/how-tax-treaties-affect-use-of-llcs-in-international-transactions 2019-02-27 0.5 4905 News How Tax Treaties Affect Use of LLCs in International Transactions, 2 Journal of Limited Liability Companies 20 4530 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/brown-group-revisited-7-journal-of-s-corporation 2019-02-27 0.5 4905 News Brown Group Revisited, 7 Journal of S Corporation Taxation 71 4531 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/recasting-havoc-impact-of-proposed-partnership-anti-abuse-rules-on-s-cops-as-partners 2019-02-27 0.5 4905 News Recasting Havoc: The Impact of the Proposed Partnership Anti-Abuse Rules on S Corporations as Partners, 6 Journal of S Corporation Taxation 317 4532 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/continuing-aggregate-entity-saga-brown-group-is-right 2015-10-02 0.5 4905 News The Continuing Aggregate/Entity Saga: Brown Group is Right, 6 Journal of S Corporation Taxation 271 4533 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/aggregate-entity-concepts-for-s-corporations 2019-02-27 0.5 4905 News Aggregate/Entity Concepts for S Corporations: Recent Decisions a Mixed Bag, 6 Journal of S Corporation Taxation 185 4534 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/impact-of-new-us-netherlands-treaty-on-reit-investments 2019-02-27 0.5 4905 News Impact of the New U.S.-Netherlands Treaty on REIT Investments, 6 Journal of S Corporation Taxation 80 4535 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/rra-93-relief-for-workouts-of-troubled-real-property-debt 2019-02-27 0.5 4905 News The RRA %26#39;93 Relief for Workouts of Troubled Real Property Debt: Impact on S Corporations and Partnerships, 5 Journal of S Corporation Taxation 349 4536 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/intl-investments-through-s-corporations 2015-10-02 0.5 4905 News International Investments Through S Corporations, outline and presentation to National Institute of Tax Professionals, New York, New York 4537 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/multistate-planning-with-s-corporations 2015-10-02 0.5 4905 News Multistate Planning With S Corporations, outline and panel discussion before the American Bar Association Section of Taxation%26#39;s S Corporations Committee, New York, New York 4538 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/application-of-built-in-gains-tax-to-s-corporations-as-partners 2019-02-27 0.5 4905 News The Application of the Built-in Gains Tax to S Corporations as Partners, 5 Journal of S Corporation Taxation 174 4539 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/plan-for-s-corps-with-new-york-operations-or-shareholders 2019-02-27 0.5 4905 News Planning for S Corporations With New York Operations or Shareholders: Part II, 5 Journal of S Corporation Taxation 93 4540 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/planning-for-s-corps-with-ny-operations-part-1 2019-02-27 0.5 4905 News Planning for S Corporations With New York Operations or Shareholders: Part I, 4 Journal of S Corporation Taxation 379 4541 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/federal-income-tax-treatment-of-intangibles 2015-10-02 0.5 4905 News Federal Income Tax Treatment of Intangibles, outline and presentation to New Jersey State Bar Association Tax Section, Newark, New Jersey 4542 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/cooperatives-and-their-patrons-status-of-interest-on-working-capital 2019-02-27 0.5 4905 News Cooperatives and their Patrons: The Status of Interest on Working Capital, 4 Journal of S Corporation Taxation 169 4543 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/passive-income-problems-of-an-s-corp 2019-02-27 0.5 4905 News Passive Income Problems of an %26quot;S%26quot; Corporation, New York Law Journal, at 5 4544 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/resolving-the-class-struggle 2019-02-27 0.5 4905 News Resolving the Class Struggle: New Proposed One-Class-of-Stock Regulations, 3 Journal of S Corporation Taxation 267 4545 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/impact-on-s-corps-and-shareholders-of-ny 2015-10-02 0.5 4905 News The Impact on S Corporations and Their Shareholders of New York and Other Local Tax Laws, outline and New York State Bar Association continuing legal education presentation, New York, New York 4546 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/both-a-borrower-and-a-lender-be 2015-10-02 0.5 4905 News Both a Borrower and a Lender Be: The New %26quot;Self-Charged%26quot; Interest Rules, 3 Journal of S Corporation Taxation 194 4547 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/ny-tax-rules-may-reduce-corporate-loss-carryovers 2015-10-02 0.5 4905 News New York Tax Rules May Reduce Corporate Loss Carryovers, New York Law Journal at 5 (co-authored with Joseph Lipari) 4548 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/kinder-and-gentler-proposed-single-class-of-stock-regulations 2015-10-02 0.5 4905 News The %26#39;Kinder and Gentler%26#39; Proposed Single-Class-of-Stock Regulations, 53 Tax Notes 713 (co-authored with Jerald D. August, Richard D. Blau and Bruce N. Lemons) 4549 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/new-proposed-tax-rules-on-s-corp-eligibility 2015-10-02 0.5 4905 News New Proposed Tax Rules on %26#39;S Corporation%26#39; Eligibility, New York Law Journal at 5 4550 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/venturing-beyond-the-straight-debt-safe-harbor 2015-10-02 0.5 4905 News Venturing Beyond the Straight-Debt Safe Harbor: Treasury Founders on the Legislative History, Journal of Taxation of S Corporations at 10 4551 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/passive-activity-loss-limitation 2015-10-02 0.5 4905 News The Passive Activity Loss Limitation: Special Considerations for S Corporation Shareholders, outline and panel discussion before the American Bar Association Section of Taxations S Corporations Committee, Washington, DC 4552 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/using-split-dollar-life-insurance-arrangements-for-employees-and-shareholders 2015-10-02 0.5 4905 News Using Split-Dollar Life Insurance Arrangements for Employees and Shareholders, 2 Journal of S Corporation Taxation 171 (co-authored with William C. Schanlaber) 4553 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/use-of-s-corp-in-split-dollar-insurance-arrangements-and-advanced-estate-plan-techniques 2015-10-02 0.5 4905 News Use of S Corporations in Split-Dollar Insurance Arrangements and Advanced Estate Planning Techniques, outline and panel discussion before the American Bar Association Section of Taxation%26#39;s S Corporations Committee, Washington, DC 4554 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/whither-the-branches-44-tax-law-review-205 2015-10-02 0.5 4905 News Whither the Branches?, 44 Tax Law Review 205 (branch profits tax) (co-authored with Fred Feingold) 4555 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-29 0.3 https://www.feingoldalpert.com/siteFiles/26643/Whither the Branches (00013457xDA639)1.pdf File: Whither the Branches?, 44 Tax Law Review 205 (branch profits tax) (co-authored with Fred Feingold) file 4905 4555 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/treaty-provisions-found-not-to-prohibit-excess-interest-tax 2019-02-27 0.5 4905 News Treaty Provisions Found Not to Prohibit Excess Interest Tax, 37 Canadian Tax Journal 1092 4556 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/losses-and-the-partner 2019-02-27 0.5 4905 News Losses and the Partner: Toward a Rational Basis Standard, 3 Journal of Partnership Taxation 195 (co-authored with Kenneth H. Heitner) 4557 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/tax-planning-in-the-economic-substance-era 2015-10-27 0.5 4905 News Tax Planning in the %26#39;Economic Substance%26#39; Era,%26nbsp;149 Tax Notes 65 4561 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2015-10-05 0.3 https://www.feingoldalpert.com/siteFiles/10203/Berg Tax Planning in Economic Substance Era.pdf File: Tax Planning in the %26#39;Economic Substance%26#39; Era,%26nbsp;149 Tax Notes 65 file 4905 4561 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/attention_must_be_paid_when_credit_is_due 2016-02-05 0.5 4905 News Attention Must Be Paid When Credit Is Due, Tax Notes, Vol. 150 No. 2 5113 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2016-02-05 0.3 https://www.feingoldalpert.com/siteFiles/11326/Attention Must Be Paid.pdf File: Attention Must Be Paid When Credit Is Due, Tax Notes, Vol. 150 No. 2 file 4905 5113 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/repatriation-tax-mark-berg 2019-01-29 0.5 4905 News The Deemed Repatriation Tax %26mdash; A Bridge Too Far?, 158 Tax Notes 1345 (co-authored with Fred Feingold) 10517 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2018-03-14 0.3 https://www.feingoldalpert.com/siteFiles/21310/158tn1345-Berg.pdf File: The Deemed Repatriation Tax %26mdash; A Bridge Too Far?, 158 Tax Notes 1345 (co-authored with Fred Feingold) file 4905 10517 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/repatriation-tax-fred-feingold 2019-01-29 0.5 4905 News The Deemed Repatriation Tax %26mdash; A Bridge Too Far?, 158 Tax Notes 1345 (co-authored with Mark E. Berg) 10518 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2018-03-14 0.3 https://www.feingoldalpert.com/siteFiles/21311/158tn1345-Berg1.pdf File: The Deemed Repatriation Tax %26mdash; A Bridge Too Far?, 158 Tax Notes 1345 (co-authored with Mark E. Berg) file 4905 10518 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/being-sort-of-tax-exempt 2018-06-01 0.5 4905 News Being %26ldquo;Sort of Tax Exempt%26rdquo;: How a Partnership-Level Audit Might Expand a Tax-Exempt Investor%26rsquo;s Tax Liability, panelist for webinar presented by the American Bar Association Business Law Section, Institutional Investors Committee 11012 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/institutional-investors-2017 2018-07-24 0.5 4905 News Institutional Investors and the 2017 Tax Act, panelist for webinar presented by the American Bar Association Business Law Section, Institutional Investors Committee 11502 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/regulations-section-2801-tax 2019-01-29 0.5 4905 News The Proposed Regulations Shine a Light on the Mysterious Nature of the Section 2801 Tax and Its Intentions 13992 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-01-29 0.3 https://www.feingoldalpert.com/siteFiles/26638/Tax Club (Fred Feingold) 03-16-16 (00032357xDA639).pdf File: The Proposed Regulations Shine a Light on the Mysterious Nature of the Section 2801 Tax and Its Intentions file 4905 13992 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/berg-bloomberg-2-25-19 2019-03-29 0.5 4905 News Insight: The Proposed Federal Wealth Tax Would Be Unconstitutional, Bloomberg BNA Daily Tax Report 14140 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-02-26 0.3 https://www.feingoldalpert.com/siteFiles/26926/Wealth-Tax-2-26-19.pdf File: Insight: The Proposed Federal Wealth Tax Would Be Unconstitutional, Bloomberg BNA Daily Tax Report file 4905 14140 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/recent-pass-through-entity-developments 2019-02-27 0.5 4905 News Recent Pass-Through Entity Developments, 9 Journal of S Corporation Taxation 370 14172 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/limitations-on-partner-level-deductions 2019-02-27 0.5 4905 News Limitations on Partner-Level Deductions Affect Partnership Withholding, 4 Journal of S Corporation Taxation 100 14173 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/interest-deduction-limitation 2019-03-20 0.5 4905 News Interest Deduction Limitation: Matters of Principle or Principal?, Tax Notes, Vol. 162, No. 11, 1295 (co-authored with Yishaya Marks) 14261 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-03-18 0.3 https://www.feingoldalpert.com/siteFiles/27158/Interest Deduction Limitation. Matters of Principle or Principal (00032969xDA639).pdf File: Interest Deduction Limitation: Matters of Principle or Principal?, Tax Notes, Vol. 162, No. 11, 1295 (co-authored with Yishaya Marks) file 4905 14261 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/interest-deduction-limitation-2 2019-03-20 0.5 4905 News Interest Deduction Limitation: Matters of Principle or Principal?, Tax Notes, Vol. 162, No. 11, 1295 (co-authored with Fred%26nbsp;Feingold) 14264 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-03-20 0.3 https://www.feingoldalpert.com/siteFiles/27162/Interest Deduction Limitation. Matters of Principle or Principal (00032969xDA639)1.pdf File: Interest Deduction Limitation: Matters of Principle or Principal?, Tax Notes, Vol. 162, No. 11, 1295 (co-authored with Fred%26nbsp;Feingold) file 4905 14264 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/tax-primer-implications-of-ip-transactions 2019-04-17 0.5 4905 News Tax Primer: Implications of IP Transactions, presentation at the International Trademark Association%26rsquo;s 2019 March Conference: The Business of Brands 14334 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/tax-primer-certain-tax-implications-ip-transactions 2019-04-17 0.5 4905 News Tax Primer: Certain Tax Implications of IP Transactions, presentation to the New York City Bar Association%26rsquo;s Trademark Committee 14462 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/hot-potato-webinar-hirschler-p-c 2019-05-07 0.5 4905 News Hot Potato: Tax-Exempt Investors%26rsquo; Liability for Other Partners%26rsquo; Taxes After the 2015 Bipartisan Budget Act, panelist for webinar presented by Hirschler P.C. 14665 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/irs-regulations-blookberg-tax-report 2019-07-31 0.5 4905 News Insight: IRS Regulations Surprisingly Permit Certain Partners to Avoid GILTI, Bloomberg BNA Daily Tax Report (co-authored with Mark Berg) 15300 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-08-01 0.3 https://www.feingoldalpert.com/siteFiles/28760/Feingold-Berg-GILTI-Regs-7-31-19.pdf File: Insight: IRS Regulations Surprisingly Permit Certain Partners to Avoid GILTI, Bloomberg BNA Daily Tax Report (co-authored with Mark Berg) file 4905 15300 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/irs-regulations-bloomberg-daily-tax-report 2019-07-31 0.5 4905 News Insight: IRS Regulations Surprisingly Permit Certain Partners to Avoid GILTI, Bloomberg BNA Daily Tax Report (co-authored with Fred Feingold) 15301 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-08-01 0.3 https://www.feingoldalpert.com/siteFiles/28761/Feingold-Berg-GILTI-Regs-7-31-191.pdf File: Insight: IRS Regulations Surprisingly Permit Certain Partners to Avoid GILTI, Bloomberg BNA Daily Tax Report (co-authored with Fred Feingold) file 4905 15301 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/are-tax-exempt-investors-really-exempt 2019-08-13 0.5 4905 News Commentary: Are Tax-Exempt Investors Really Tax Exempt?, Pensions %26amp; Investments (co-authored with Edward H. Klees) 15341 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2019-08-13 0.3 https://www.feingoldalpert.com/siteFiles/28825/0401_001.pdf File: Commentary: Are Tax-Exempt Investors Really Tax Exempt?, Pensions %26amp; Investments (co-authored with Edward H. Klees) file 4905 15341 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/foreign-withholding-is-taxing 2019-12-11 0.5 4905 News Foreign Withholding is Just So Taxing: Tools for Optimizing Foreign Tax Recovery, panelist for webinar presented by Hirschler P.C. 15990 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/salt-workaround 2021-03-15 0.5 4905 News New York%26rsquo;s Proposed %26lsquo;SALT Workaround%26rsquo; Legislation %26mdash; Observations, 99 Tax Notes State 1099 19728 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2021-03-15 0.3 https://www.feingoldalpert.com/siteFiles/34989/2021tns11-4.pdf File: New York%26rsquo;s Proposed %26lsquo;SALT Workaround%26rsquo; Legislation %26mdash; Observations, 99 Tax Notes State 1099 file 4905 19728 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/escape-from-new-york 2021-03-15 0.5 4905 News Escape From New York?: Residency for New York State and City Personal Income Tax Purposes %26mdash; Developments and Observations, presentation to the New York Tax Club 19730 229C328E-CFB3-4292-BF7C-422FA36CCFCE 2021-03-15 0.3 https://www.feingoldalpert.com/siteFiles/34992/Tax Club Paper (10-21-20) (00065411xDA639).pdf File: Escape From New York?: Residency for New York State and City Personal Income Tax Purposes %26mdash; Developments and Observations, presentation to the New York Tax Club file 4905 19730 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-on-structuring-tax-implications 2015-10-01 0.5 4906 Representative Matter Advised on the structuring and tax implications of, and drafted implementing documentation for, the domestication and consolidation of non-U.S. corporations owning substantially appreciated U.S. real estate interests. 1989 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-regarding-us-tax-implications-of-corp-reorganization 2015-10-01 0.5 4906 Representative Matter Advised regarding the U.S. tax implications of corporate reorganization among a privately held affiliated group of U.S. and non-U.S. companies 1990 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/provided-advice-on-restructuring-of-debt-within-affiliated-group-of-companies 2015-10-01 0.5 4906 Representative Matter Provided advice on the tax implications and undertook the restructuring of significant debt within an affiliated group of companies, including modification to reflect current market terms, cancellation of debt issues and interest deductions. 1991 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-regarding-consolidated-tax-liability-issues 2015-10-01 0.5 4906 Representative Matter Advised regarding consolidated tax liability issues in relation to competing claims for entitlement to U.S. federal income tax refunds following bankruptcy. 1992 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/master-feeder-hedge-funds 2015-10-01 0.5 4906 Representative Matter Advised in connection with formation and marketing of %26ldquo;master-feeder%26rdquo; hedge funds with onshore and offshore components and other investment and private equity funds, including structuring, entity documentation and offering disclosure regarding the tax implications to the funds and investors. 1993 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/structured-us-and-non-us-operations 2015-10-01 0.5 4906 Representative Matter Structured the U.S. and non-U.S. operations of U.S. and non-U.S. owned entities and their affiliates in connection with their worldwide sales and licensing operations relating to high-value items. 1994 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/structured-advised-in-connection-with-complex-partner-provisions 2015-10-01 0.5 4906 Representative Matter Structured and advised in connection with and assisted in the negotiation of the terms of complex partnership provisions in relation to the conduct of various securities trading strategies. 1995 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/negotiation-drafting-of-partnership-agreements-investment-media-industries 2015-10-01 0.5 4906 Representative Matter Structured and advised in connection with and assisted in the negotiation and drafting of partnership agreements in the investment and media industries, including matters relating to carried interest, deferred management fees, compensatory issuance of interests, including options/warrants, allocation of profits and related capital account issues. 1996 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-in-connection-with-tax-implications-operations 2015-10-01 0.5 4906 Representative Matter Advised in connection with the formation, tax implications and operational provisions of real estate investment funds. 1997 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/sale-of-company-holding-valuable-art-assets 2015-10-01 0.5 4906 Representative Matter Advised regarding and implemented the sale of a company holding valuable art assets and involving contingent pricing adjustments. 1998 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/formation-operation-of-a-social-and-networking-club-llc 2015-10-01 0.5 4906 Representative Matter Structured and advised regarding formation and operation of a social and networking club LLC involving complex profit sharing arrangements dependent on nature of income and level of members%26rsquo; involvement. 1999 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/provided-structuring-tax-advice-for-a-joint-venture 2015-10-01 0.5 4906 Representative Matter Provided structuring and tax advice for a joint venture involving the manufacture of new technology products having both commercial and direct consumer applications. 2000 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-a-real-estate-partnership 2015-10-01 0.5 4906 Representative Matter Advised a real estate partnership and principals regarding qualified rental activity and passive activity. 2001 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-investment-entities-and-stakeholders-on-various-issues 2015-10-01 0.5 4906 Representative Matter Advised investment entities and stakeholders on various issues relating to deductibility of interest payments including matters with portfolios of tax-exempt securities, payments to related persons and excess interest payments. 2002 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-nonresident-high-net-worth-individual 2015-10-01 0.5 4906 Representative Matter Advised a nonresident high net worth individual with multiple residences and frequent U.S. activity regarding the tax implications of and planning relating to the acquisition of a U.S. residence 2003 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-us-citizens-and-long-term-green-card-holders 2015-10-01 0.5 4906 Representative Matter Advised U.S. citizens and long-term green card holders in relation to the tax consequences of, planning for and steps involved in relinquishing U.S. citizenship or green card. 2004 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-non-u-s-trustees 2015-10-01 0.5 4906 Representative Matter Advised non-U.S. trustees on formulating distribution policies to account for the tax liability and compliance obligations of U.S. beneficiaries 2005 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-trustees-regarding-tax-compliance-obligations 2015-10-06 0.5 4906 Representative Matter Advised trustees regarding and formulated plans for tax compliance obligations under FATCA 2006 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-trustess-on-us-resident-or-non-status 2015-10-01 0.5 4906 Representative Matter Advised trustees on the U.S. resident or nonresident status of trusts in which they were fiduciaries including consultation on decanting transactions 2007 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-beneficiaries-on-implications-to-them-of-current-accumulated-distributions 2015-10-06 0.5 4906 Representative Matter Advised beneficiaries of both U.S. and non-U.S. resident trusts on the implications to them of current and accumulated distributions 2008 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/structured-advised-regarding-formation-funding-operation-sale-of-interests 2015-10-01 0.5 4906 Representative Matter Structured and advised regarding formation, funding, operation and sale of interests in closely-held family limited liability companies 2009 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-regarding-tax-efficient-succession-planning-for-highly-valuable-art-assets 2015-10-01 0.5 4906 Representative Matter Advised regarding tax efficient succession planning for highly valuable art assets 2010 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-non-resident-with-us-situs-assets 2015-10-01 0.5 4906 Representative Matter Advised nonresident individual with significant U.S.-situs assets regarding U.S. gift and estate tax and globally tax efficient succession planning 2011 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-individual-with-non-citizen-spouse-on-tax-efficient-succession-planning 2015-10-01 0.5 4906 Representative Matter Advised U.S. citizen/nonresident high net worth individual with non-citizen spouse on tax efficient succession planning structures and coordination with overseas advisors 2020 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/formed-and-filed-tax-exempt-status-for-family-charitable-private-foundation 2015-10-01 0.5 4906 Representative Matter Formed and filed tax-exempt status for family charitable private foundation funded with significant securities portfolio and advised on governance and operational requirements for foundation 2021 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-for-private-operation-foundation 2015-10-01 0.5 4906 Representative Matter Advised on formation, tax implications and requirements for a private operating foundation funded with historically significant transportation antiques 2022 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-regarding-availability-of-charitable-contribution-deductions 2015-10-01 0.5 4906 Representative Matter Advised regarding the availability of charitable contribution deductions for donation of real estate and permissible restrictions of use 2023 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-regarding-new-york-sales 2015-10-01 0.5 4906 Representative Matter Advised regarding New York sales and use taxes in respect of acquisitions of art and antiques from vendors in various jurisdictions 2024 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-a-high-net-worth-individual-having-homes-and-activities-in-several-states 2015-10-01 0.5 4906 Representative Matter Advised a high net worth individual having homes and activities in several states regarding state residency and source of income considerations 2025 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/highest-grossing-concert-tours-of-all-time 2015-10-02 0.5 4906 Representative Matter Advised on several of the highest grossing concert tours of all time regarding structure and U.S. and global tax implications, and negotiated and drafted complex operative documents 2027 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/producer-of-a-highly-successful-film-series 2015-10-02 0.5 4906 Representative Matter Advised the producer of a highly successful film series in connection with the formation of entities for investment in films and the tax implications for the entities and their U.S. and non-U.S. investors of debt and equity issuances 2028 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-entertainment-company-regarding-tax-issues 2015-10-02 0.5 4906 Representative Matter Advised an entertainment company and its stakeholders regarding tax issues peculiar to their cross-border activities including U.S. federal, state and local taxation, non-U.S. withholding tax and related tax credit issues and coordination of U.S. and non-U.S. tax advice 2029 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-affiliated-companies-relating-to-licensing-activities 2015-10-02 0.5 4906 Representative Matter Advised affiliated companies relating to licensing and cross-licensing activities 2030 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-in-relation-to-tax-consequences 2015-10-02 0.5 4906 Representative Matter Advised in relation to the tax consequences to the recipients of the issuance of partnership interests and warrants to acquire interests in media companies 2031 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/formation-of-partnerships-involved-in-highly-successful-theatrical-productions 2015-10-02 0.5 4906 Representative Matter Advised regarding the formation of partnerships involved in highly successful theatrical productions 2032 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-in-relation-to-multi-year-concert-residency-arrangement 2015-10-02 0.5 4906 Representative Matter Advised in relation to a multi-year concert residency arrangement regarding structure and U.S. tax implications, and negotiated complex operative documents 2033 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-race-car-drivers 2015-10-02 0.5 4906 Representative Matter Advised U.S. and non-U.S. race car drivers regarding the tax consequences of their professional activities 2034 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-musical-artists-regarding-tax-implications 2015-10-02 0.5 4906 Representative Matter Advised musical artists regarding the tax implications of a cosmetics endorsement and reviewed and assisted in the negotiation of the implementing contracts 2035 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-entertainers-regarding-the-tax-implications-of-use-of-their-names 2015-10-02 0.5 4906 Representative Matter Advised entertainers regarding the tax implications of use of their names and likeness for products marketed throughout the world and reviewed and assisted in the negotiation of related contracts 2036 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-authors-with-their-publishing-contracts-royalties 2015-10-02 0.5 4906 Representative Matter Advised nonresident authors regarding the U.S. tax implications of and planning in connection with their publishing contracts, compensation and royalties 2037 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-nonresident-musical-artists 2015-10-02 0.5 4906 Representative Matter Advised nonresident musical artists regarding the U.S. tax implications and planning for their recording, songwriting and sponsorship/endorsement activities 2038 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-regarding-firpta-implications 2015-10-02 0.5 4906 Representative Matter Advised regarding FIRPTA implications of reorganization, acquisition and disposition transactions 2039 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-regarding-numerous-tax-treaty-issues 2015-10-02 0.5 4906 Representative Matter Advised regarding numerous tax treaty issues including residence for tax treaty purposes, issues relating to permanent establishment, entitlement to and limitations on benefits, as well as tax credit issues 2040 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-regarding-tax-withholding-implications 2015-10-02 0.5 4906 Representative Matter Advised regarding tax withholding implications of international transactions 2041 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/entitlement-of-sovereign-wealth-funds-to-exemptions 2015-10-02 0.5 4906 Representative Matter Advised regarding the entitlement of sovereign wealth funds to exemptions from U.S. tax and withholding 2042 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-closely-held-corporations-with-us-and-non-us-shareholders 2015-10-02 0.5 4906 Representative Matter Advised closely-held non-U.S. corporations with U.S. and non-U.S. shareholders concerning the implications of the PFIC and CFC tax regimes in connection with developing a strategy for the disposition of highly-appreciated offshore assets 2043 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/potential-us-tax-issues-relating-to-mergers-and-other-reorganizations 2015-10-02 0.5 4906 Representative Matter Advised regarding the potential U.S. tax issues relating to mergers and other reorganizations involving companies and assets within and without the U.S., including matters relating to inversions and the limitations on the deductibility of certain payments 2044 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-source-and-character-of-income-pertaining-to-tax-consequences 2015-10-02 0.5 4906 Representative Matter Advised regarding the source and character of income as pertains to the tax consequences to recipients and withholding agents as well as the jurisdictional reach of the US tax authorities 2045 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-investment-partnership-in-obtaining-status 2015-10-02 0.5 4906 Representative Matter Advised non-U.S. investment partnership in obtaining status as a withholding partnership and regarding its U.S. federal income tax withholding compliance obligations 2046 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-offshore-trust-companies 2015-10-02 0.5 4906 Representative Matter Advised offshore trust companies regarding their exposure to and compliance with FATCA and the FATCA classification and certification requirements of trusts and other entities they administer 2047 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/analyzed-fatca-exposure-and-obligations-of-a-complex-multi-jurisdictional-fund-structure 2015-10-02 0.5 4906 Representative Matter Analyzed the FATCA exposure and obligations of a complex multi-jurisdictional hedge fund structure and formulated compliance procedures and plan 2048 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-us-citizen-regarding-us-income-tax-implications-of-funding 2015-10-02 0.5 4906 Representative Matter Advised a U.S. citizen regarding the U.S. income tax implications of funding, acquiring and disposing of investments in closely-held European and Latin American companies and the resulting U.S. information reporting requirements 2049 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-a-non-resident-individual-regarding-tax-planning 2015-10-02 0.5 4906 Representative Matter Advised a nonresident individual regarding tax planning and structuring in respect of globally licensed medical patents 2050 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-non-citizen-executive-moving-from-us-regarding-us-taxation-of-deferred-compensation 2015-10-02 0.5 4906 Representative Matter Advised a non-citizen executive moving from the U.S. regarding U.S. taxation of deferred compensation to be received in respect of past services to U.S. employer, consulted with tax counsel in potential new residence countries and performed related financial modeling 2051 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-tax-issues-on-characterization-of-inter-company-debt 2015-10-06 0.5 4906 Representative Matter Advised an affiliated group of U.S. and non-U.S. companies on tax issues pertaining to characterization of inter-company debt and withholding exemptions for portfolio interest 2052 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-real-estate-investment-companies-regarding-conduit-financing-rules 2015-10-02 0.5 4906 Representative Matter Advised U.S. real estate investment companies regarding the conduit financing rules and U.S. income tax withholding issues in respect of debt payments 2053 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-regarding-and-performed-financial-modeling-for-taxation-under-default-pfic 2015-10-02 0.5 4906 Representative Matter Advised regarding and performed financial modeling for taxation under the default PFIC tax regime and various PFIC election alternatives 2054 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-non-us-citizens-regarding-their-status-as-residents-for-income-tax-purposes 2015-10-02 0.5 4906 Representative Matter Advised non-U.S. citizens regarding their status as U.S. or non-U.S. residents for U.S. income and estate/gift tax purposes 2055 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-with-potential-us-tax-exposure 2015-10-02 0.5 4906 Representative Matter Advised in connection with potential U.S. tax exposure arising out of matters disclosed in non-tax commercial litigation for clients with international holdings in various investment and business holdings 2056 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/successfully-handled-to-conclusion-numerous-income-tax-examinations 2015-10-02 0.5 4906 Representative Matter Advised in connection with and successfully handled to conclusion numerous income tax examinations at the U.S. federal, state and local levels relating to high-profile executives of large publicly and privately held companies, as well as individuals involved in various aspects of media, sports and entertainment businesses 2057 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/handled-to-conclusion-tax-controversies-at-us-federal-and-new-york-state-city-levels 2015-10-02 0.5 4906 Representative Matter Advised in connection with and successfully handled to conclusion a number of tax controversies relating to issues of residence at the U.S. federal and New York State and City levels for high-profile individuals 2058 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/voluntary-disclosures-of-off-shore-financial-accounts 2015-10-02 0.5 4906 Representative Matter Advised in connection with and successfully handled to conclusion voluntary disclosures of off-shore financial accounts and assets with an aggregate value of several hundred million dollars 2059 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/defended-against-proposed-assessments-at-federal-state-local-levels 2015-10-02 0.5 4906 Representative Matter Successfully defended against proposed assessments at the federal, state and local levels in relation to matters of significance, including the resolution of numerous matters at the federal appeals as well as local administrative hearing levels involving issues of executive compensation, transfer pricing, entitlement to treaty benefits, deductibility of interest and U.S. withholding tax matters 2060 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/litigated-to-conclusion-including-affirmation-on-appeal-largest-nyc-residency-case 2015-10-02 0.5 4906 Representative Matter Successfully litigated to conclusion, including the affirmation on appeal, the largest reported New York City residency case, which resulted in the incorporation into the law of our arguments concerning the proper standard of proof 2061 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/federal-income-tax-audit-commercial-real-estate-corp 2015-10-02 0.5 4906 Representative Matter Successfully handled to conclusion a federal income tax audit of closely-held U.S. commercial real estate corporations involving the potential exposure to tax, interest and penalties in excess of US$100 million 2062 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/successfully-handled-compensatory-arrangements-joint-exam-by-irs-and-foreign-country 2015-10-02 0.5 4906 Representative Matter Successfully handled to conclusion U.S. federal and state income tax examinations involving very substantial amounts relating to source and characterization of income from compensatory arrangements, including a joint examination by the IRS and a foreign country 2063 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/refund-claim-by-nonresident-for-improperly-withheld-taxes 2015-10-02 0.5 4906 Representative Matter Handled successfully a refund claim by a nonresident for improperly withheld taxes on deferred compensation paid by a former U.S. employer 2064 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/successfully-handled-new-york-assessment-in-excess-100-million 2015-10-02 0.5 4906 Representative Matter Successfully handled to conclusion a proposed New York assessment in excess of $100 million relating to the potential disallowance of investment interest expense to a large investment partnership 2065 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/ny-income-tax-exams-of-executives-of-large-high-profile-publicly-traded-company 2015-10-02 0.5 4906 Representative Matter Successfully handled to conclusion New York income tax examinations of executives of a large and high-profile publicly traded company relating to source of income from the exercise of options issued to key executives 2066 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/successfully-handled-conclusion-issues-of-change-domicile-raised-tax-exemptions 2015-10-02 0.5 4906 Representative Matter Successfully handled to conclusion issues of change of domicile raised in tax examinations 2067 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/nyc-refund-claim-owned-by-high-profile-recording-artist 2015-10-02 0.5 4906 Representative Matter Successfully handled to conclusion a significant New York City refund claim for a corporation owned by a high-profile recording artist relating to taxes that a careful reading of the underlying agreements indicated were paid erroneously 2068 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/provided-advice-in-planning-for-filing-litigation-of-successful-claims-for-tax-refund 2015-10-02 0.5 4906 Representative Matter Provided advice in connection with and assisted non-U.S. counsel in the planning for, filing and litigation of the ultimately successful claims for refund of very substantial non-U.S. taxes of high profile clients 2070 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-high-net-worth-individual-with-sizable-offshore-investment-interests 2015-10-02 0.5 4906 Representative Matter Advised a high-net-worth individual with sizable offshore investment interests regarding potential exposure in respect of non-filing of numerous information returns 2071 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-large-financial-institution-concerning-potential-exposure-of-non-payment-of-tax-withholding 2015-10-02 0.5 4906 Representative Matter Advised a large financial institution concerning its potential exposure for non-payment of required U.S. tax withholding by its borrowers 2072 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advise-publicly-traded-company-re-internal-investigation-relating-to-certain-tax-matters 2015-10-02 0.5 4906 Representative Matter Advised a publicly-traded company regarding internal investigation relating to certain tax compliance matters 2073 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/obtaining-closing-agreements-and-offers-in-compromise-result-in-reduction-of-and-payment-terms 2015-10-02 0.5 4906 Representative Matter Assisted clients in obtaining closing agreements and offers-in-compromise resulting in reduction of and payment terms for significant outstanding tax liabilities 2074 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/consulted-in-ny-estate-tax-exam-of-high-visibility-nyc-resident-decedent 2015-10-02 0.5 4906 Representative Matter Advised and consulted in a New York estate tax examination of a high-visibility New York City resident decedent 2075 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-claim-for-innocent-spouse-relief-in-joint-tax-returns-filed-by-other-spouse 2015-10-02 0.5 4906 Representative Matter Advised regarding a claim for innocent spouse relief in respect of joint tax returns filed by the other spouse under criminal investigation 2076 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/advised-fiduciaries-and-individuals-regarding-exposure-gift-estate-taxes-under-transferee-provisions 2015-10-02 0.5 4906 Representative Matter Advised fiduciaries and individuals regarding potential exposure for gift and estate taxes under transferee liability provisions, federal priority statute and special lien provisions 2078 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/filing-of-petition-to-quash-irs-summons 2015-10-02 0.5 4906 Representative Matter Advised and assisted in the filing of a petition to quash IRS summons issued pursuant to treaty partner assistance request for third-party financial documentation 2079 229C328E-CFB3-4292-BF7C-422FA36CCFCE https://www.feingoldalpert.com/relation-to-tax-implications-high-value-divorce-settlements 2015-10-06 0.5 4906 Representative 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