ARTICLES - WOOD & PORTER

2002

TAXATION OF DAMAGE AWARDS

All articles written by Robert W. Wood (unless otherwise noted)

Davenport's Solution for the Attorney's Fee Mess: A Capital Idea, Vol. 97, No. 7, Tax Notes (Nov. 18, 2002), p. 969.

Employment Lawyers Face Hidden Final IRS Rules on IRS Form 1099 for Attorney-Related Payments, Vol. 19, No. 12, BNA's Employment Discrimination Report (September 25, 2002), p. 347.

Observations on Taxation of Infringement Recoveries, Vol. 96, No. 9, Tax Notes (August 26, 2002), p. 1273.

Resolve Tax Treatment Before Settlement Agreement is Signed, San Francisco Daily Journal (July 30, 2002), p. 5.

Proposed Attorney Fee Reporting Regulations: Déjà Vu?, Vol. 96, No. 3, Tax Notes (July 15, 2002), p. 409.

Consider Tax Treatment of Environmental Payments, Vol. 20, No. 4, The Real Estate Tax Digest (April 2002), p. 3.

MERGERS AND ACQUISITIONS

The Step Transaction Doctrine: Beyond the Grasp of Mere Mortals?, Vol. 94, No. 7, Tax Notes (February 18, 2002), p. 923.

Thinking The Unthinkable: Recognizing Gain on 351 Transfers, Vol. 11, No. 5, M&A Tax Report (December 2002), p. 1.

Deducting Legal Fees For Criminal Defense, Vol. 11, No. 4, M&A Tax Report (November 2002), p. 1.

Business Purpose And Economic Substance: Catch Me If You Can, Vol. 11, No. 4, M&A Tax Report (November 2002), p. 5.

Capital Idea! Legal Fees In Acquisitions, Vol. 11, No. 4, M&A Tax Report (November 2002), p. 7.

Should Built-In Tax Liability Be Taken Into Account In Valuing a Company?, Vol. 11, No. 3, M&A Tax Report (October 2002), p. 1.

ISOs And Section 83(b) Elections, with Jonathan R. Flora, Vol. 11, No. 3, M&A Tax Report (October 2002), p. 1.

Capitalizing M&A Legal Fees, Vol. 11, No. 3, M&A Tax Report (October 2002), p. 7.

Acquisition Litigation: Must There Be A Sale Or Exchange For Capital Treatment?, Vol. 11, No. 2, M&A Tax Report (September 2002), p. 1.

Stock Option Ruminations, Vol. 11, No. 2, M&A Tax Report (September 2002), p. 1.

Do It Through A Conduit: Active Businesses Under Section 355, Vol. 11, No. 2, M&A Tax Report (September 2002), p. 6.

More Step Transaction Authority, Vol. 11, No. 1, M&A Tax Report (August 2002), p. 1.

Business Purpose: A Universal Maxim?, Vol. 10, No. 12, M&A Tax Report (July 2002), p. 1.

Another Spoiled Spin off, Vol. 10, No. 12, M&A Tax Report (July 2002), p. 1.

Merger of S and C Corporations Yields Suspended Loss Benefit, Vol. 10, No. 12, M&A Tax Report (July 2002), p. 4.

Sale vs. Reorganization: Eye of the Beholder?, Vol. 10, No. 12, M&A Tax Report (July 2002), p. 5.

"E" Is For Excellent: The New 355(e) Regulations, Vol. 10, No. 11, M&A Tax Report (June 2002), p. 1.

Section 269 and Acquisitions, Vol. 10, No. 11, M&A Tax Report (June 2002), p. 7.

Valuing Stock Options: Guidance in the Maze, Vol. 10, No. 10, M&A Tax Report (May 2002), p. 1.

Spin offs: The Good, the Bad, and the Ugly, Vol. 10, No. 10, M&A Tax Report (May 2002), p. 1.

Proposed Golden Parachute Regs, Vol. 10, No. 9, M&A Tax Report (April 2002), p. 1.

Fizzled German Tax Law, Vol. 10, No. 9, M&A Tax Report (April 2002), p. 1.

More Poison Pills, Vol. 10, No. 9, M&A Tax Report (April 2002), p. 4.

Nondeductible Stock Redemption Payments, Vol. 10, No. 9, M&A Tax Report (April 2002), p. 4.

Spins In The News Again, Vol. 10, No. 8, M&A Tax Report (March 2002), p. 1.

Media Rights for Sports Franchises: Separate Assets?, Vol. 10, No. 7, M&A Tax Report (February 2002), p. 1.

Overhead Deduction on Acquisition Allowed, Vol. 10, No. 7, M&A Tax Report (February 2002), p. 6.

Step Transaction Doctrine and Mergers, Vol. 10, No. 6, M&A Tax Report (January 2002), p. 6.

MISCELLANEOUS

Capitalizing Legal Fees in Real Estate Deals, Vol. 20, No. 9, Real Estate Tax Digest (November 2002), p. 3.

Exotic Dancers Win Tax Disputes, Vol. 94, No. 4, Tax Notes (January 28, 2002), p. 498; reprinted in Vol. 11, No. 3, California Tax Lawyer (Spring 2002), p. 13.

A complete historical (1981-current) archive of Rob Wood's articles is available in printable form by clicking here.