Our attorneys have written for national publication on various topics:

Articles
Tax Management Writings
IRS Rulings

Law Review Articles

"Understanding and Using 'Partnership Redemptions' In the Context of Section 1(h)", 45 Tax Management Memorandum No. 19, 1 (Bureau of National Affairs, Washington, D.C., September 20, 2004).

"Understanding and Making the New Section 646 Election for Alaska Native Settlement Trusts", 18 Alaska Law Review 219 (2001). Bruce Edwards is the author of this article on the implications for an Alaska Native Settlement Trust of making the section 646 election added by the 2001 Tax Act.

"A Hornbook to the Revised Washington Criminal Code (Symposium - Theft Section)", 48 Washington Law Review 149 (1973). Mike Sorensen was one of the authors of this symposium on the Revised Criminal Code for the State of Washington

"Statute of Frauds: Past Performance as a Basis for Monetary Damages - Miller v. McCamish", 47 Washington Law Review 524 (1972). Mike Sorensen was the author of this article on how past performance effects the Statute of Frauds under Washington State law.

Tax Management Series

Tax Management Income Series Portfolio #610-2 - Timber Transaction (Bureau of National Affairs, Washington, D.C., 2006). This portfolio describes generally the tax issues involved with timber. The principal Tax Code provision covered in the portfolio is section 631."

Tax Management Income Series Portfolio #594-2 - Tax Implications of Home Ownership (Bureau of National Affairs, Washington, D.C., 2004).  This portfolio describes generally the tax issues involved in buying, selling, and owning a personal residence.  The principal Tax Code provision covered in the portfolio is section 121. 

Tax Practice Series Chapter 1530 - Non-recognition Transactions Upon Sale of Principal Residence (Bureau of National Affairs, Washington, D.C., 2004).  This chapter describes generally the tax rules and taxpayer opportunities which are available when a taxpayer disposes of their principal residence.

Tax Practice Series Chapter 1510 - Like Kind Exchanges (Bureau of National Affairs, Washington, D.C., 2001). This chapter details the tax rules applicable to like kind exchanges (so-called "swaps"), and highlights taxpayer opportunities which are available.

Tax Practice Series Chapter 2650 - Timber Transactions (Bureau of National Affairs, Washington, D.C., 2000). This chapter provides a detailed review of the tax law as it relates to all phases of a timber operation, and highlights taxpayer opportunities which are available.

Tax Management Income Series Portfolio #568-3 - Involuntary Conversions (Bureau of National Affairs, Washington, D.C., 1999).  This portfolio describes generally the methods by which taxpayers can defer gain from various involuntary conversions under Tax Code section 1033. Typical involuntary conversions include sales under threat of condemnation and the receipt of insurance proceeds following an unexpected casualty.  Portfolio #568-3 is the current version of three earlier Tax Management Portfolios authored by Bruce Edwards on the subject of Involuntary Conversions, Portfolio #568-1 (1996), Portfolio #568 (1993) and Portfolio 33-7 (1985).

Tax Practice Series Chapter 3860 - Statute of Limitations (Bureau of National Affairs, Washington, D.C., 1998). This chapter describes generally the statutes of limitations and how these may affect taxpayer strategy during audits.

Tax Practice Series Chapter 3880 - Tax Court Litigation (Bureau of National Affairs, Washington, D.C., 1998). This chapter on Tax Court Litigation describes generally the Tax Court litigation process and taxpayer opportunities which are available.

Tax Practice Series Chapter 3890 - Refund Litigation (Bureau of National Affairs, Washington, D.C., 1998). This chapter on Refund Litigation describes generally the refund process and taxpayer opportunities which are available.

Tax Practice Series Chapter 1520 - Involuntary Conversions (Bureau of National Affairs, Washington, D.C., 1998). This chapter on involuntary conversions (force property dispositions such as through condemnation and insurance payments) describes generally the tax rules and taxpayer opportunities which are available.

Tax Practice Series Chapter 3850 - IRS Audit Procedure (Bureau of National Affairs, Washington, D.C., 1997). This chapter on IRS audit procedures describes generally the audit procedures used by the IRS and how taxpayers can take advantage of these procedures.

Recently Published IRS Rulings Obtained for our Clients:

PLRs 200927022, 200913001, 200835029, 200532041, 200127012, 199917036, 9839037, 9824014, 9713015, 9644039, 9631014, 9628009, 9502011, 9433021, 9329026


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Last modified on 03/07/13