Publications Memos Go Back Trust Preferred Securities - Enron Case 04.29.98 This memorandum discusses the disallowance by the Internal Revenue Service of interest deductions taken by Enron in connection with two preferred securities transactions entered into in 1993 and 1994. Related Insights 06.24.25 | Publications Senate Bill Pulls Some Punches, but Would Still Phase Out Tax Credits for Future Clean Energy Projects 06.18.25 | Publications The Senate Finance Committee’s Proposed Section 899 Would Increase Taxes on Certain Foreign Individuals and Entities Majority-Owned by Such Individuals 05.30.25 | Publications Tax Court Finds Management Company Limited Partners Do Not Qualify for the Self-Employment Tax Exception Related Services Related Practice Areas Tax