Scott Johnson

Scott Johnson

Manatt, Phelps & Phillips, LLP

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Latest Publications


The Built-In Gains Tax - S Corporations Are Gaining Ground

Many business owners are aware that, if a business is operated through a C corporation, the corporation pays tax on the profits and, when the profits are distributed to the shareholders in the form of dividends, the...more

1/28/2016 - C-Corporation Capital Gains Dividends Protecting Americans from Tax Hikes (PATH) Act S-Corporation Shareholders

Virtual Currency & IRS Reality

The Internal Revenue Service recently issued Notice 2014-21 to provide guidance for the tax treatment of virtual currency, such as Bitcoin. In the Notice, the IRS describes how existing general tax principles apply to...more

5/7/2014 - Bitcoin Income Taxes IRS Virtual Currency

1031 Exchanges: Exchanging Out of California? Do Keep In Touch

As we have noted previously, many property owners are aware that one can sell investment property and reinvest the sales proceeds in like-kind investment property without having to pay tax on the sale. Such transactions are...more

12/4/2013 - Franchise Tax Board Franchise Taxes Internal Revenue Code (IRC) Section 1031 Tax-Deferred Exchanges

1031 Exchanges of Investment Property— Recent Cases

Many property owners are aware that one can sell investment property, at a profit, and reinvest the sales proceeds in replacement investment property, without having to pay tax on the sale. Such transactions are known as...more

3/27/2013 - Investment Property Section 1031 Tax-Deferred Exchanges

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