How Tax Works

By Falcon Rappaport & Berkman LLP

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Episodes: 52

Description

Join host Matthew Foreman, Co-Chair of Falcon Rappaport & Berkman’s Taxation Practice Group, on "How Tax Works," a podcast attempting to unravel the complexities of the tax law, caselaw, and guidance. In each episode, Matt simplifies this intricate labyrinth of tax law, breaking down complex concepts into easily digestible explanations. From understanding how tax considerations impact decision-making processes to dissecting the structural nuances of businesses, Matt sheds light on the oft-misunderstood world of taxation.

Through real-life examples, and practical advice, "How Tax Works" seeks to equip listeners with the knowledge they need to navigate the intricacies of taxation confidently. Whether you're an accountant, lawyer, business owner, or simply someone who wants to understand how tax shapes business and financial decisions, How Tax Works is your go-to resource for demystifying the complex that is taxation in America.

This podcast may be considered attorney advertising. This podcast is not presented for purposes of legal advice or for providing a legal opinion. Before any of the presenting attorneys can provide legal advice to any person or entity, and before an attorney-client relationship is formed, that attorney must have a signed fee agreement with a client setting forth the firm’s scope of representation and the fees that will be charged.

This Podcast is Hosted by:
Falcon Rappaport & Berkman LLP
1185 Avenue of the Americas, Suite 1415
New York, NY 10036
(212) 203-3255
info@frblaw.com


Episode Date
QSBS Part VI: Why You Probably Shouldn’t Try to Qualify for the Exclusion Under Section 1202 of the IRC
May 11, 2026
Theft, Scam, and Casualty Losses
Apr 27, 2026
Ferraris, Montana LLCs, and Use Taxes
Apr 13, 2026
Hobby Losses and How They Are Limited
Mar 30, 2026
Unrelated Business Taxable Income
Mar 16, 2026
Substance Versus Form, Part II: The Step Transaction Doctrine
Mar 02, 2026
Substance Versus Form, Part I: The Economic Substance Doctrine
Feb 16, 2026
Stock Sales Taxed as Asset Sales
Feb 02, 2026
Common Mistakes and Misconceptions Regarding Qualified Small Business Stock (QSBS) Under Section 1202
Jan 20, 2026
Allocations Under IRC 704(c)
Jan 05, 2026
Offers in Compromise (OIC)
Dec 22, 2025
Payment Plans and Penalty Abatement
Dec 08, 2025
What You Should Do If Your Audit Goes Poorly and You Need to Litigate?
Nov 24, 2025
What Should You Do If You Get Audited by the IRS (or State Revenue Agency)?
Nov 10, 2025
Updates to Qualified Small Business Stock and R&E Expensing Under OBBBA
Oct 27, 2025
If You Win the Lottery, the First Thing You Should Do Is… Call a Tax Lawyer?
Oct 14, 2025
Grouping and Separate Activities Under Section 469 of the Internal Revenue Code
Sep 29, 2025
The Installment Method Under Section 453 of Internal Revenue Code
Sep 15, 2025
Can AI Replace Tax Lawyers? (Part I)
Sep 02, 2025
Can AI Replace Tax Lawyers? (Part II)
Sep 02, 2025
How I Think the ESPN and NFL Deal is Structured
Aug 18, 2025
Real Estate Investors and the Passive Activity Loss Rules under IRC 469
Aug 04, 2025
Famous and Important Tax Cases: Part II
Jul 21, 2025
Famous and Important Tax Cases: Part I
Jul 07, 2025
Family Offices
Jun 23, 2025
F Reorgs Redux
Jun 09, 2025
ABCs of A, B, and C Reorganizations
May 27, 2025
Partnership Divisions
May 12, 2025
Divisive Reorganizations
Apr 28, 2025
What the F is an F Reorg?
Apr 14, 2025
Golden Parachutes
Mar 31, 2025
Why Foreign Persons Probably Shouldn’t Own LLCs
Mar 17, 2025
Why, for Tax Reasons, You Should Buy a Professional Sports Team
Mar 03, 2025
Qualified Small Business Stock (IRC 1202): Part III
Feb 17, 2025
Qualified Small Business Stock (IRC 1202): Part II
Feb 03, 2025
Qualified Small Business Stock (IRC 1202): Part I
Jan 21, 2025
Questions People Ask Tax Lawyers at Weddings
Jan 06, 2025
Tax Issues with Divorce
Dec 16, 2024
At Risk Limitations under IRC 465
Dec 09, 2024
Passive Activity Losses and Credit Limitations under IRC 469
Nov 25, 2024
Self-employment Tax on Partners, Net Investment Income Tax, and Soroban Capital Partners LP v. Comm’r (Part II)
Nov 12, 2024
Self-employment Tax on Partners, Net Investment Income Tax, and Soroban Capital Partners LP v. Comm’r (Part I)
Oct 28, 2024
Tax Consequences of Forming, Selling, and Dissolving Partnerships and Disregarded Entities (Rev. Ruls. 99-5 and 99-6)
Oct 15, 2024
Various State and Local Income Tax Issues
Sep 30, 2024
Convertible Debt and SAFEs
Sep 16, 2024
Profits Interests, Promotes, and How to Structure Equity-based Compensation
Sep 03, 2024
Equity-based Compensation and 83(b) Elections
Aug 19, 2024
Ordinary & Necessary Business Expenses: Examples and What Not to Do
Aug 05, 2024
Ordinary & Necessary Business Expenses: IRC 162 and 212
Jul 22, 2024
Residency
Jul 08, 2024
Sales and Use Tax
Jun 24, 2024
Entity Selection
Jun 10, 2024