How Tax Works
autor: Falcon Rappaport & Berkman LLP
Payroll Taxes Part IV: Soroban, K Alain, Denham, and the suddenly…
O tym podcaście
Join host Matthew Foreman, Co-Chair of Falcon Rappaport & Berkman’s Taxation Practice Group, on "How Tax Works," a podcast attempting to unravel the complexities of the tax law, caselaw, and guidance. In each episode, Matt simplifies this intricate labyrinth of tax law, breaking down complex concepts into easily digestible explanations. From understanding how tax considerations impact decision-making processes to dissecting the structural nuances of businesses, Matt sheds light on the oft-misunderstood world of taxation.
Through real-life examples, and practical advice, "How Tax Works" seeks to equip listeners with the knowledge they need to navigate the intricacies of taxation confidently. Whether you're an accountant, lawyer, business owner, or simply someone who wants to understand how tax shapes business and financial decisions, How Tax Works is your go-to resource for demystifying the complex that is taxation in America.
This podcast may be considered attorney advertising. This podcast is not presented for purposes of legal advice or for providing a legal opinion. Before any of the presenting attorneys can provide legal advice to any person or entity, and before an attorney-client relationship is formed, that attorney must have a signed fee agreement with a client setting forth the firm’s scope of representation and the fees that will be charged.
This Podcast is Hosted by:
Falcon Rappaport & Berkman LLP
1185 Avenue of the Americas, Suite 1415
New York, NY 10036
(212) 203-3255
[email protected]
Odcinki
Najnowsze 20 z 64 odcinków
- Payroll Taxes Part IV: Soroban, K Alain, Denham, and the suddenly consistent interpretation of section 1402(a)(13) of the IRC · 27 min · Sezon 1 Odcinek 64In episode 64 of How Tax Works, Matt Foreman discusses the Second Circuit’s recent decision in Soroban Capital Partners, the Fifth Circuit’s withdrawn opinion and newly-issued…
- The Taxation of Influencers and Content Creators · 27 min · Sezon 1 Odcinek 63In episode 63 of How Tax Works, Matt Foreman discusses what’s taxable (and when), what’s deductible (and what proof you need), and whether you can deduct the cost of trying to…
- Comments Tax Lawyers Overhear While on Vacation · 27 min · Sezon 1 Odcinek 62In episode 62 of How Tax Works, Matt Foreman analyzes the kinds of things that tax lawyers overhear that are often misunderstandings of tax law, and how to think about answering…
- The Intersection of Qualified Small Business Stock (QSBS) and Simple Agreements for Future Equity (SAFE) · 27 min · Sezon 1 Odcinek 61In episode 61 of How Tax Works, Matt Foreman discusses Simple Agreements for Future Equity (SAFE), the debt-like and equity-adjacent agreement that could, maybe, perhaps be…
- Section 83(b) Elections: When Can You Make One, When Can’t You Make One, And What Are Common Misconceptions? · 30 min · Sezon 1 Odcinek 60In episode 60 of How Tax Works, Matt Foreman discusses equity grants, 83(b) elections, and common misconceptions with 83(b) elections. How Tax Works, hosted by Falcon Rappaport &…
- Substantial Economic Effect and Section 704(b) of the Internal Revenue Code · 24 min · Sezon 1 Odcinek 59In episode 59 of How Tax Works, Matt Foreman discusses allocations and distributions, and the requirement that the allocations have Substantial Economic Effect, which is broken…
- Penalties for Late Filed Forms 3520, 3520-A, 5471, and 5472 · 20 min · Sezon 1 Odcinek 58In episode 58 of How Tax Works, Matt Foreman discusses Zhang v. IRS, No. 4:24-cv-08210 (N.D. Cal. 2026), which held that the IRS does not need to file a civil lawsuit to impose…
- New York’s Pied-a-Terre Tax · 28 min · Sezon 1 Odcinek 57In episode 57 of How Tax Works, Matt Foreman discusses New York City’s brand new Pied-a-terre tax, outlining some of its most interesting points and potential audit issues How…
- The Curious Case of Kwong (and Adbo), and the Abatement of Interest and Penalties · 21 min · Sezon 1 Odcinek 56In episode 56 of How Tax Works, Matt Foreman discusses Kwong v. United States, 179 Fed. Cl. 382 (2025), specifically whether interest and penalties must be abated, plus bonus…
- Entity Selection Part II: Payroll Taxes in the Era of Soroban Capital Partners and Sirius Solutions · 24 min · Sezon 1 Odcinek 55In episode 55 of How Tax Works, Matt Foreman discusses S Corps (again), the viability of the GP/LP structure, the Fifth Circuit’s decision in Sirius Solutions, and the future of…
- Substance v. Form Part III: Project Soy and the Economic Substance Doctrine · 28 min · Sezon 1 Odcinek 54In episode 54 of How Tax Works, Matt Foreman discusses the wonderfully-named Project Soy (Liberty Global v. U.S., No. 23-1410), the economic substance doctrine, GILTI, and why…
- Cannabis, 280E, and (sort of) Rescheduling · 23 min · Sezon 1 Odcinek 53In episode 53 of How Tax Works, Matt Foreman discusses the state of the taxation of Cannabis, how section 280E works, how to mitigate its effects, and why 471(c) isn’t a panacea…
- QSBS Part VI: Why You Probably Shouldn’t Try to Qualify for the Exclusion Under Section 1202 of the IRC · 22 min · Sezon 1 Odcinek 52In episode 52 of How Tax Works, Matt Foreman discusses why too many people are becoming too focused on the exclusion for QSBS, why many businesses shouldn’t bother restructuring…
- Theft, Scam, and Casualty Losses · 26 min · Sezon 1 Odcinek 51In episode 51 of How Tax Works, Matt Foreman discusses theft losses under section1 165 of the IRC, including pig butchering, rug pulls, and Ponzi schemes, discussing whether the…
- Ferraris, Montana LLCs, and Use Taxes · 26 min · Sezon 1 Odcinek 50In episode 50 of How Tax Works, Matt Foreman discusses Al Capone, bad tax advice from the internet, and a sports car, which is a mixture of that led to the arrest of a youtuber…
- Hobby Losses and How They Are Limited · 26 min · Sezon 1 Odcinek 49In episode 49 of How Tax Works, Matt Foreman discusses hobby losses, which are a significant and often underappreciated limitation on the ability to deduct losses based on the…
- Unrelated Business Taxable Income · 19 min · Sezon 1 Odcinek 48In episode 48 of How Tax Works, Matt Foreman discusses Unrelated Business Taxable Income (UBTI), which is what can happen when nonprofit entities earn income from their…
- Substance Versus Form, Part II: The Step Transaction Doctrine · 31 min · Sezon 1 Odcinek 47In episode 47 of How Tax Works, Matt Foreman continues his discussion of substance versus form issues, focusing on the Step Transaction Doctrine, discussing the three tests and…
- Substance Versus Form, Part I: The Economic Substance Doctrine · 24 min · Sezon 1 Odcinek 46In episode 46 of How Tax Works, Matt Foreman begins his discussion of substance versus form issues, beginning with the Economic Substance Doctrine, from its beginnings in case…
- Stock Sales Taxed as Asset Sales · 26 min · Sezon 1 Odcinek 45In episode 45 of How Tax Works, Matt Foreman discusses how to have stock sales taxed as asset sales by using F Reorganizations, selling wholly-owned subsidiaries, and elections…
