Alumnus Bob Kane, publishes QSub Dispositions: Example 9 and Nonrecognition Transactions in Tax Notes
Bob Kane, a JD and Tax LLM alumn recently published an article in Tax Notes that examines whether Example 9 of reg. section 1.1361-5(b)(3) governs the disposition of a qualified subchapter S subsidiary in a nonrecognition transaction. Bob served as a Tax Court clerk for the U.S. Tax Court from 2012 …