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Taxpayers should consider the benefits of rescission well ahead of year end
  • Sullivan & Worcester LLP
  • USA
  • November 9 2011

Taxpayers who have completed a transaction during 2011 may have an opportunity for United States federal income tax purposes to “undo” or “unwind” the transaction before year end, and to treat the transaction as if it had never occurred.


Taxpayers should consider the benefits of rescission well ahead of year end
  • Sullivan & Worcester LLP
  • USA
  • September 20 2010

Taxpayers who have completed a transaction during 2010 may have an opportunity to "undo" or "unwind" the transaction before year end for United States federal income tax purposes, and to treat the transaction as if it had never occurred.


Xilinx: time for a tweak to Treas. Reg. Section 1.482-1(b)(1)?
  • Sullivan & Worcester LLP
  • USA
  • July 12 2010

The Xilinx case has been quite a ride.



Lewis J. Greenwald
  • Sullivan & Worcester LLP