| Panelist: | Meghan R. Biss |
| Program: | New Section 512(a)(6): Unrelated Business Taxable Income Silos – Separating the Corn from the Wheat |
| Event Sponsor: | 2018 ABA Section of Taxation May Meeting |
| Where: | Grand Hyatt Washington
1000 H Street NW
Washington, DC 20001-4520
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| Registration: | Click Here To Register |
This panel will examine new section 512(a)(6), which "silos off" each unrelated trade or business activity, prohibiting losses from one activity from offsetting gains of another. Using practical problems, the panel will discuss how to define "a" trade or business and when related activities might be considered a single trade or business.