November 15, 2017 - ET

"Disguised Sale and Debt Allocation Update," Maryland Advanced Tax Institute

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Brian O'Connor and Norman Lencz presented a seminar, "Disguised Sale and Debt Allocation Update," on day 3 ("Real Estate and Partnerships") of the Advanced Tax Institute, a four-day tax seminar sponsored jointly by the Maryland Association of CPAs (MACPA) and the Maryland State Bar Association (MSBA), on November 15, 2017 in Baltimore. The presentation addressed the recently issued Treasury Regulations under Sections 707 and 752 relating to disguised sales of property and partnership liability allocations.