How Tax Works

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Episode 38: Updates to Qualified Small Business Stock (IRC 1202) and R&E Expensing Under OBBBA (IRC 174 and new 174A). Also, I discuss how OBBBA should be pronounced (real answer, no gimmicks): frblaw.com/podcast/upda...

Next two episodes are outlines and will be recorded next week. Tax audits & litigation.

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Episode 37: If You Win the Lottery, the First Thing You Should Do Is… Call a Tax Lawyer?

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Grouping and Separate Activities Under Section 469 of the Internal Revenue Code - Falcon Rappaport & Berkman LLP In episode 36 of How Tax Works, Matt Foreman discusses grouping elections for the passive activity loss limitations, which are also generally applicable for sections 465 (at-risk limitations), 199A (q...

Episode 36: Grouping and Separate Activities Under 469 of the IRC

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The Installment Method Under Section 453 of Internal Revenue Code - How Tax Works In episode 35 of How Tax Works, Matt Foreman discusses sales where payment is over a number of years, with additional discussions of interest payments due to large notes and interaction with 1031 exch...

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The Installment Method Under Section 453 of Internal Revenue Code - Falcon Rappaport & Berkman LLP In episode 35 of How Tax Works, Matt Foreman discusses sales where payment is over a number of years, with additional discussions of interest payments due to large notes and interaction with 1031 exch...

Episode 35: The Installment Method Under Section 453 (and 453A!) of the IRC

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Can AI Replace Tax Lawyers? (Part I) - How Tax Works In episode 33 of How Tax Works, Matt Foreman evaluates human and AI answers to a straightforward tax question, seeking to (somewhat) answer the question of whether AI can replace or augment tax lawyer...

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Ep 34:
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Can AI Replace Tax Lawyers? (Part I) - Falcon Rappaport & Berkman LLP In episode 33 of How Tax Works, Matt Foreman evaluates human and AI answers to a straightforward tax question, seeking to (somewhat) answer the question of whether AI can replace or augment tax lawyer...

Episodes 33 and 34: Can AI Replace Tax Lawyers?
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Part II: frblaw.com/podcast/can-...

How I Think the ESPN and NFL Deal is Structured - How Tax Works In episode 32 of How Tax Works, Matt Foreman discusses the tax structure of the recently announced deal where the NFL is exchanging NFL Network and Redzone for a 10% equity stake in ESPN.

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How I Think the ESPN and NFL Deal is Structured - Falcon Rappaport & Berkman LLP In episode 32 of How Tax Works, Matt Foreman discusses the tax structure of the recently announced deal where the NFL is exchanging NFL Network and Redzone for a 10% equity stake in ESPN. Listen to th...

Episode 32: NFL is exchanging NFL Network (and Red Zone!) for a 10% equity stake in ESPN. How could that work from a tax perspective? frblaw.com/podcast/how-...

I’m ready to record the next few episodes, including a two-parter on how well (or poorly) AI does with tax law.

Real Estate Investors and the Passive Activity Loss Rules under IRC 469 How Tax Works · Episode

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Real Estate Investors and the Passive Activity Loss Rules under IRC 469 - Falcon Rappaport & Berkman LLP In Episode 31 of How Tax Works, Matt Foreman revisits the passive activity loss limitation rules that he discussed in Episode 13—but from the view of real estate investors. The episode focuses on the ...

Real Estate Investors and the Passive Activity Loss Rules under IRC 469: Listen here: frblaw.com/podcast/real...

Legit excited for the episode that’s coming out on Monday. A deep dive on IRC 469 (passive activity loss limitations) for real estate.

Famous and Important Tax Cases: Part II How Tax Works · Episode

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Episode 30: Gambling losses, whether something is a gift (or taxable income!), whether an asset is inventory or a capital asset, and closing with a discussion of Broadway producer George M. Cohan’s contribution to tax law. frblaw.com/podcast/famo...

Famous and Important Tax Cases: Part I How Tax Works · Episode

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Famous and Important Tax Cases: Part I - Falcon Rappaport & Berkman LLP In episode 29 of How Tax Works, Matt Foreman discusses important and relevant tax cases, noting that there might be a patriotic duty to pay your taxes due, the power of substance versus form arguments...

Episode 29: Tax cases you should know! Gregory (whether there is a patriotic duty to increase one's taxes); Eisner v. Macomber (stock dividends); Danielson (substance v form); Arrowsmith (ordinary v capital, not the band); and Orrisch (subK capital accounts):

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Recorded along with 31, which discusses

It’s go time

Family Offices How Tax Works · Episode

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Family Offices - Falcon Rappaport & Berkman LLP In Episode 28 of How Tax Works, Matt Foreman discusses Family Offices, focusing on purpose, structure, and why they’re the perfect solution for booking a family vacation to Monaco. Listen to the episo...

Episode 28: Family Offices (which doesn't require a family at all!): frblaw.com/podcast/fami...

Gregory, Frank Lyon, Alstores, Danielsom, Groetzinger, Arrowsmith, Orrisch, Eisner v. Macomber, Crane, Tufts, Biedenharn, Corn Products, Arkansas Best, Mueller Pasta, Tobey, Grodt & McKay, Duberstein, Cohan.

Episodes 29 and 30 are ready to be recorded. What will I discuss? Oh, it’s gonna be goooooood.

Episode 28 out on Monday: Family Offices

F Reorgs Redux - Falcon Rappaport & Berkman LLP In episode 27 of How Tax Works, Matt Foreman discuss what to do when you’ve made a S election and might have some remorse, need to restructure, or need to sell part of the business. Listen to the epis...

Episode 27: F Reorgs Part Deux:

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ABCs of A, B, and C Reorganizations - Falcon Rappaport & Berkman LLP In episode 26 of How Tax Works, Matt Foreman discusses how to ensure mergers and acquisitions are tax-free, why it’s not always best to squeeze into tax-free status, general requirements, and common i...

Episode 26: Now I know my ABCs next time won't you undertake an acquisitive reorganization with me?

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Partnership Divisions How Tax Works · Episode

Episode 25: Partnership Divisions, or I used to love you but now I hate you: frblaw.com/podcast/part...

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How Tax Works Episode 27: What to do after you made a S election and now regret your decision

Episode 25 (partnership divisions) is done and will be released on Monday. Episode 26 (A B C Reorgs) is outlined and will be recorded on Tuesday. About to start outlining Episode 27, which is about (look at the picture)