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James C. Cofer

James C. Cofer

Partner

One Battery Park Plaza
New York, NY 10004

Phone (212) 574-1688
Fax (212) 480-8421

cofer@sewkis.com

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February 2, 2026
Sirius-ly? Another Self-Employment Tax Ruling!
December 23, 2025
When Do Debt Investments Generate ECI? Proposed Regulations May Provide Insight Into IRS Thinking
December 23, 2025
Final and Proposed Treasury Regulations Address Section 892
August 22, 2025
New Rules for Qualified Small Business Stock in 2025
July 7, 2025
A Big Beautiful Law: Congress Passes Trump’s Tax Reform Package
June 6, 2025
Should you call 911 about Section 899?
June 2, 2025
Proposed Tax on Certain Outbound Remittances
May 16, 2025
House Tax Bill 2025
February 23, 2025
Section 883 Tax Exemption for Cargo Shipping and Cruise Lines At Risk?
December 30, 2024
Tax Court Delivers Coal to Another Limited Partnership Management Company
August 8, 2024
Tax Concerns with PE Secondary Sales
July 19, 2024
New FATCA Agreement with Switzerland
July 16, 2024
IRS Proposes Regulations Regarding Tax Treatment of Certain Basket Option Contracts and Basket Contracts
December 4, 2023
For Fund Managers, Tax Court Ruling Sets Limited Partners Back “As Such”
August 22, 2023
Proposed Tax Relief and Jobs Package

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One Battery Park Plaza
New York, NY 10004

Phone (212) 574-1200
Fax (212) 480-8421

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Phone (202) 737-8833
Fax (212) 480-8421

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