ARTICLES - WOOD & PORTER

2003

TAXATION OF DAMAGE AWARDS

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

Attorney Fees: Rebellious Circuit Don't Need No Stinkin' Lien Law, with Dominic L. Daher, Vol. 101, No. 12, Tax Notes (December 22, 2003), p. 1427.

IRS' MSSP on Lawsuit Awards, Settlements: Useful as a Gelding at a Stud Farm?, with Dominic L. Daher, No. 245, Daily Tax Report (December 22, 2003), p. J-1.

Class Action Attorney Fees: Even Bigger Tax Problems?, with Dominic L. Daher, Vol. 101, No. 4, Tax Notes (October 27, 2003), p. 507.

Attorneys' Fees: Maverick Circuit Says, 'Oregon Good, Calif. Bad', with Dominic L. Daher, Vol. 101, No. 1, Tax Notes (October 6, 2003), p. 91.

Tax Bill Prevents Employers From Deducting Punitive Damages, Vol. 20, No. 24, BNA's Employment Discrimination Report (June 11, 2003), p. 789.

Deductibility of Attorneys' Fees: Half a Loaf?, Vol. 20, No. 22, BNA's Employment Discrimination Report (May 28, 2003), p. 727.

More Confusion on Tax Treatment of Attorneys' Fees: Whose Law Applies?, Vol. 20, No. 21, BNA's Employment Discrimination Report (May 21, 2003), p. 701.

Should the Securities Industry Settlement Be Deductible?, Vol. 99, No. 1, Tax Notes (April 7, 2003), p. 101.

Lawyers Fees: Beware Final IRS Rules on Forms 1099 for Attorneys, Vol. 12, No. 2, California Tax Lawyer (Spring 2003), p. 10.

MERGERS AND ACQUISITIONS

Business Litigation Recoveries - The Capital vs. Ordinary Debate Continues to Smolder, Vol. 12, No. 5, M&A Tax Report (December 2003), p. 2.

Are We Having Fun Yet? Employee Equity Choices for LLCs, with Dominic L. Daher, Vol. 12, No. 4, M&A Tax Report (November 2003), p. 1.

Reciprocity and Section 83: What's Good for the Goose?, Vol. 12, No. 3, M&A Tax Report (October 2003), p. 1.

Bye Bye Love, Bye Bye Happiness: Is Giving Up Flow-Through Taxation to Go Public Really Worth It?, with Dominic L. Daher, Vol. 12, No. 3, M&A Tax Report (October 2003), p. 5.

Control, and Immediately After: Whither 351?, Vol. 12, No. 2, M&A Tax Report (September 2003), p. 3.

Executive Option? Not So Fast..., Vol. 12, No. 1, M&A Tax Report (August 2003), p. 1.

Stock Options vs. Restricted Stock: The Following Microsoft?, Vol. 12, No. 1, M&A Tax Report (August 2003), p. 5.

Buying (or Selling) Foreign Businesses, Vol. 11, No. 12, M&A Tax Report (July 2003), p. 1.

Business Purpose Redux?, Vol. 11, No. 12, M&A Tax Report (July 2003), p. 2.

Valuation Verisimilitude, with Dominic L. Daher, Vol. 11, No. 12, M&A Tax Report (July 2003), p. 5.

Is it Football Time Yet?, Vol. 11, No. 12, M&A Tax Report (July 2003), p. 7.

New Bill Would Bar Settlement Deductions, Vol. 11, No. 11, M&A Tax Report (June 2003), p. 1.

357(d) Proposed Regulations in the Works?, Vol. 11, No. 11, M&A Tax Report (June 2003), p. 5.

Economic Substance: Who and Why?, Vol. 11, No. 10, M&A Tax Report (May 2003), p. 1.

Reasonable Compensation?, Vol. 11, No. 10, M&A Tax Report (May 2003), p. 4.

Boot or Booty?, Vol. 11, No. 10, M&A Tax Report (May 2003), p. 7.

Tracking Stock Tribulations, Vol. 11, No. 9, M&A Tax Report (April 2003), p. 1.

Bankruptcy Notes, Vol. 11, No. 9, M&A Tax Report (April 2003), p. 2.

Spins: Does Anyone Care Anymore?, Vol. 11, No. 9, M&A Tax Report (April 2003), p. 3.

Can You Use the Installment Method on Corporate Liquidations?, Vol. 11, No. 9, M&A Tax Report (April 2003), p. 7.

Don't Forget Bankruptcy NOL Rules, Vol. 11, No. 8, M&A Tax Report (March 2003), p. 1.

Stock Buyback's: Reporting Obligations?, Vol. 11, No. 8, M&A Tax Report (March 2003), p. 4.

Anti-INDOPCO Regulations (Part Two), Vol. 11, No. 8, M&A Tax Report (March 2003), p. 6.

To Expense or Capitalize: That is the Question, Vol. 11, No. 8, M&A Tax Report (March 2003), p. 8.

Transferee Liability: What, Me Worry?, Vol. 11, No. 7, M&A Tax Report (February 2003), p. 1.

INDOPCO: Dead Without a Wake?, Vol. 11, No. 7, M&A Tax Report (February 2003), p. 4.

COD Income, Reporting, and Injustice (Or, How the IRS Makes You Pay Taxes On Income You Don't Have), with Jonathan R. Flora, Vol. 11, No. 6, M&A Tax Report (January 2003), p. 1.

When Redemptions Are Treated as Dividends: Whither Basis?, Vol. 11, No. 6, M&A Tax Report (January 2003), p. 3.

Sham Transactions: Do You Know One When You See It?, Vol. 11, No. 6, M&A Tax Report (January 2003), p. 7.

Legislative INDOPCO Reversal?, Vol. 11, No. 6, M&A Tax Report (January 2003), p. 7.

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