transcript   Transcript

Subchapter K: “The Big Picture”

Recorded on: Jun. 7, 2018
Running Time: 01:04:35

Full Transcript:

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Taken from the Web Program Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2018  Recorded June, 2018 in San Francisco [01:04:35]

Overview of how partnership income taxation fits into the overall U.S. tax regime and how and why partnership taxation evolved, or perhaps devolved, from a relatively simple legal framework to a complex and highly technical set of rules; introducing themes that are further developed throughout the program, including entity versus aggregate approaches; planning considerations associated with using a partnership for business or investment, the formation, operation and liquidation of a partnership and the impact of the Tax Cuts and Jobs Act on these considerations
Stephen D. Rose, Eric B. Sloan, Clifford M. Warren [Senior Counsel to the Associate Chief Counsel (Passthroughs & Special Industries), Internal Revenue Service]
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Presentation Material
  • The Big Picture
    Stephen D. Rose, Eric B. Sloan
    • (s)
      Stephen D. Rose ~ Partner & Global Head of Tax, TPG Global
      Eric B. Sloan ~ Gibson, Dunn & Crutcher LLP
      Clifford M. Warren ~ Senior Counsel to the Associate Chief Counsel (Passthroughs & Special Industries), Internal Revenue Service
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