What’s a U.S. Trade or Business? Analyzing YA Global

Tax Notes Talk

English - March 29, 2024 04:00 - 33 minutes - 22.9 MB - ★★★★ - 79 ratings
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Previous Episode: Senate Stasis: An Update on Congress’s Tax Deal

Next Episode: The SEC’s Final Climate Disclosure Rules: Simpler but Disputed

William McRae of Cleary Gottlieb discusses the U.S. Tax Court’s decision in YA Global Investments v. Commissioner and what it means for the private equity sector.

For additional coverage, read these articles in Tax Notes:

Tax Pro Questions Tax Court’s Dealer Analysis in YA Global Tax Pros Weigh Impact of YA Global on Fund Industry YA Global Footnote Shouldn’t Be Overlooked Cayman Islands Hedge Fund Liable for Tax Bill of Over $57 Million

David Stewart: @TaxStewTax Notes: @TaxNotes

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This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

What’s a U.S. Trade or Business? Analyzing YA Global

Tax Notes Talk

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