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

  • Mar 29 2024
  • Length: 33 mins
  • Podcast
What’s a U.S. Trade or Business? Analyzing YA Global By cover art

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

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  • Summary

  • 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


    Follow us on Twitter:

    • David Stewart: @TaxStew
    • Tax Notes: @TaxNotes


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

    ***
    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
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