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Thomas' experience includes expertise in the federal income taxation of business transactions and business entities, including formations of partnerships (publicly traded and private) and joint ventures and dispositions of interests therein; mergers, acquisitions and spin-offs of corporations; royalty trusts; real estate investment trusts; and financially troubled entities, including financial institutions. Thomas has extensive experience in advising clients and structuring transactions based on Section 29 of the Internal Revenue Code, which provides a credit against regular federal income taxation with respect to the sales of qualified fuel to an unrelated party.
ARTICLES / PUBLICATIONS
Author - "Receipt of a Partnership Interest for Services: A Controversy That Will Not Die," Taxes - The Tax Magazine 40th Annual Federal Tax Conference, University of Chicago Law School (October 1987)
BRIEFINGS, SEMINARS & SPEECHES
Author and Speaker
"Federal Income Taxation of Real Estate Investment Trusts," National Institute on Real Estate Taxation (October 22, 1986)
"The Regulations Proposed Under Section 597 - A Bank Holding Company Perspective," Houston Tax Roundtable (October 5, 1994)
"Allocation of Partnership Liabilities Under Section 752," Tax Executives Institute (March 12, 1997)
PROFESSIONAL / CIVIC AFFILIATIONS
Member
Houston Tax Roundtable
Houston Bar Association
Taxation Subcommittee of the Greater Houston Partnership's Government Relations Committee
State Bar of Texas
American Bar Association, Member, Tax Section
National Association of Real Estate Investment Trusts, Member of Government Liaison Committee
Listed
Texas Super Lawyer in Tax, Texas Monthly (September 2006)
Profiled as one of the leading Tax lawyers in Texas, Chambers USA, Americas Leading Lawyers for Business (2007) | 