In Episode 4 of 5 in our SALT series, we will examine consumption taxes, such as sales and use taxes and related amalgamations thereof in this modern digital economy.

This is Episode 3 of 5 of our accelerated series on SALT (State and Local Taxation). Today we are tackling one of the most mechanically complex but conceptually fascinating areas of State and Local Tax: Apportionment and the Unitary Business Principle. We must answer the question: once a state has the constitutional authority to tax a multistate corporation, exactly how much of that corporation's income can it actually tax?

For Episode 2 of 5 of our accelerated series on SALT, we will examine P.L. 86-272, codified at 15 U.S.C. §381, a rare instance of Congressional intervention of states' sovereignty to tax activity within its borders.

For our first episode in the five-part series on State and Local Tax, or SALT, we will examine the Constitutional limitations on states' imposition of tax on both residents and nonresidents and the history of jurisprudence starting in the mid-20th century until today.

For our eighth and final episode of our series on Corporate Tax, we will examine the tax-free reorganization provisions under §368(a)(1) and the related basis provisions.

Please let me know if there are any other subjects you'd like me to cover.

-Guy

In the seventh episode of our Corporate Tax series, we will review the principles contained under §§ 1060, 338, and 336(e), each relating to the tax treatment of a taxable asset sale.

Episode 6 in our Corporate Tax series covers the entity level liquidation implications codified under §336 and the related provisions under §§ 332 and 337 pertaining to parent-sub scenarios. Finally, we will briefly touch on the residual allocation method prescribed under §1060 for business acquisitions structured as asset deals for tax purposes.

Episode 5 is a long one, covering stock dividends under §305 and corporate liquidations under §331, along with the basis rules for each provision under §307 and §334 respectively.

Episode 5 is a long one, covering stock dividends under §305 and corporate liquidations under §331, along with the basis rules for each provision under §307 and §334 respectively.

Episode 5 is a long one, covering stock dividends under §305 and corporate liquidations under §331, along with the basis rules for each provision under §307(a) and §334(a) respectively, plus some ancillary or related provisions.