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2018It is hard to believe it, but 2017 is close to an end.  We have had a truly interesting year in the world of tax law.  Attempts to eliminate the Affordable Care Act and the enactment of the Tax Cuts and Jobs Act in late December are highlights of this past year.  In early January, I plan to provide readers with a multi-part series on the new tax law.

During the past 12 months, we have explored several topics, including:

It is hard to believe, but 2016 is close to an end. The year has proven to be a quite fascinating year in the world of tax law. Given the results of November’s presidential election and the composition of the House and the Senate, 2017 should be even more intriguing in terms of tax law developments. I plan to report these tax developments as they occur in the new year. Stay tuned!

During the past twelve months, we have explored numerous tax topics, including:

Dear Readers:

Happy HolidaysIt is hard to believe that 2015 is almost at an end.  Although this year has gone by quickly, it has proven to be an interesting year in the world of tax law.  During the past twelve months, we have explored numerous tax topics and developments, including tax extender legislation, IRS budget cuts, leadership changes at OPR, IRC Section 1031 exchanges, tax reform, taxation of cannabis, and offshore voluntary disclosure programs.

I feel especially blessed this year.  The support that I have received from the legal, tax and accounting professions has been overwhelming.  In June, the Oregon State Bar bestowed upon me the Taxation Section Award of Merit.  Then, in September, I was elected to the American College of Tax Counsel.  Without your help, these accolades would not have been attainable.  Thank you.

Best wishes to you and your families for a wonderful holiday season and a terrific 2016.  I am looking forward to exploring many more interesting tax developments with you in the New Year.


Larry Brant Signature




Dear Readers:

I'm proud to announce that Larry’s Tax Law was featured in LexBlog’s Top 10 Law Blogs List in February, March and July of this year.  I hope to keep publishing useful material for CPAs and Tax Professionals.

Your feedback and guidance are truly appreciated.  Please let me know if there are any topics or issues that you would like me to address in future blog posts.

Thank you for your support this year!  Best wishes for a wonderful holiday season and a terrific 2015.



Thank you for your support and friendship.  I wish you a wonderful holiday season and terrific 2014.

- Larry

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Larry Brant

Larry J. Brant is a Shareholder in Garvey Schubert Barer, a law firm based out of the Pacific Northwest, with offices in Seattle, Washington; Portland, Oregon; New York, New York; Washington, D.C.; and Beijing, China. Mr. Brant practices in the Portland office. His practice focuses on tax, tax controversy and transactions. Mr. Brant is a past Chair of the Oregon State Bar Taxation Section. He was the long term Chair of the Oregon Tax Institute, and is currently a member of the Board of Directors of the Portland Tax Forum. Mr. Brant has served as an adjunct professor, teaching corporate taxation, at Northwestern School of Law, Lewis and Clark College. He is an Expert Contributor to Thomson Reuters Checkpoint Catalyst. Mr. Brant is a Fellow in the American College of Tax Counsel. He publishes articles on numerous income tax issues, including Taxation of S Corporations, Reasonable Compensation, Circular 230, Worker Classification, IRC § 1031 Exchanges, Choice of Entity, Entity Tax Classification, and State and Local Taxation. Mr. Brant is a frequent lecturer at local, regional and national tax and business conferences for CPAs and attorneys. He was the 2015 Recipient of the Oregon State Bar Tax Section Award of Merit.

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