Paul McGovern

Dear Editor My experience dissecting cadavers in medical school was hugely interesting and informative. It also did nothing to prepare me for learning to operate on a patient. Dissecting to operate is fundamentally different from dissecting to learn. Advanced surgical technique training on cadaveric material was far more useful when I actually knew how to operate. Dissecting as a medical student was a luxury and not a learning necessity.

Article Considering a Liquidity Event? Prioritize Sell-Side Tax Diligence for a Smooth Transaction May 31, 2024 Article Considering a Liquidity Event? Prioritize Sell-Side Tax Diligence for a Smooth Transaction May 31, 2024 If your business is contemplating a liquidity event, prioritizing sell-side tax due diligence — with a special focus on state and local tax (SALT) issues — is crucial.

The California Office of Tax Appeals (OTA) decided Appeal of Microsoft Corp. and Subsidiaries, No. 21037336, on July 27, 2023, and on February 14, 2024, rejected the California Franchise Tax Board’s (FTB’s) petition for rehearing. The facts of Microsoft are fairly straightforward. Microsoft, a water’s-edge return filer, repatriated $108 billion in dividends for the 2017 tax year in connection with the IRC Section 965 inclusion rules enacted by the Tax Cuts and Jobs Act.