Adam C. Kobos
Partner
Portland, OR
(503) 294-9246 Direct
(503) 220-2480 Fax

ackobos@stoel.com


Download vCard
Practice Areas

Industries

News

Publications

Adam C. Kobos

Experience

Adam Kobos is a partner whose practice encompasses a wide array of federal, state, and local tax matters, including taxable and tax-free corporate mergers and acquisitions; transactions involving partnerships, S corporations, limited liability companies and other pass-through entities; tax aspects of compensation arrangements, including stock options, restricted stock, and bonus plans; debt and equity offerings and other financial transactions; and tax controversy matters.

Adam regularly represents clients who develop, acquire, and invest in renewable energy projects (including wind, solar, geothermal, waste-to-energy, biomass, hydroelectric and other renewable energy generation facilities), energy storage facilities, and electric vehicle charging and other alternative fuel refueling facilities. He helps clients qualify for federal, state and local tax incentives and implement transaction structures that maximize the value of those incentives, including partnership flips, prepaid power purchase agreements, sale-leasebacks, and inverted leases. Adam has helped numerous clients qualify for, apply for, and obtain Section 1603 grants. Adam also represents alternative fuel producers, blenders, and sellers in connection with federal and state fuel excise tax matters, including registration and credit qualification matters.

Professional Honors & Activities

  • Member, Portland Business Journal "Forty under Forty" for 2013
  • Member, American Bar Association, Tax Section
  • Member, Oregon State Bar Association, Tax Section

Civic Activities

  • Member, Board of Trustees, Oregon Episcopal School
  • Member, Board of Directors, Lan Su Chinese Garden

Publications

  • "Recent Developments in the Taxation of Transferable State Tax Credits," Journal of Corporate Taxation, July/Aug. 2011
  • "IRS Issues Settlement Guidelines for Application of Section 118 to Location Tax Incentives," Journal of Corporate Taxation, May/June 2011
  • "Tax Issues," The Law of Marine and Hydrokinetic Energy: A Guide to Business and Legal Issues, Stoel Rives LLP, 2011 (formerly The Law of Ocean and Tidal Energy)b
  • "Bosamia: The Tax Court Revisits Section 481 and Accounting Method Changes," Journal of Corporate Taxation, Mar./Apr. 2011
  • "Bergbauer Expands the Danielson Rule While Narrowing Section 83," Journal of Corporate Taxation, Sept./Oct. 2010
  • "Rev. Rul. 2009-39 Provides Guidance for Correcting Employment Tax Errors," Journal of Corporate Taxation, May/June 2010
  • "Schering-Plough Corp. Createli Confusion," Journal of Corporate Taxation, Jan./Feb. 2010
  • "ARRA Alters the Landscape of Renewable Energy Project Finance," Journal of Corporate Taxation, Nov./Dec. 2009
  • "Proposed Regulations Extend 'Share-by-Share Approach' to Basis Recovery in Distributions," Journal of Corporate Taxation, May/June 2009
  • "Final Regs. Simplify Continuity-of-Interest Rule for Insolvent Corporations," Journal of Corporate Taxation, Mar./Apr. 2009
  • "Renewable Energy Aspects of the American Recovery and Reinvestment Act," Biofuels International, Mar. 26, 2009 (coauthor)
  • "Rev. Rul. 2008-25 Refines (and Revises) the Law of Two-Step Acquisitions," Journal of Corporate Taxation, Sept./Oct. 2008
  • "Federal Tax Incentives for Green Buildings," Sustainable Land Development Today, July/Aug. 2008 (coauthor)
  • "Final Regulations Concerning Allocations of Boot and Basis in Reorganizations and Section 355 Distributions," Journal of Corporate Taxation, May/June 2008

Education

  • Stanford Law School, J.D., 2002
    Order of the Coif
  • Harvard University, A.M., 1998
  • Amherst College, A.B., 1995, summa cum laude
    Phi Beta Kappa

Admissions

  • Oregon
  • California
  • U.S. Tax Court

Print to Word
Subscribe(800)88-STOELContact UsSite Map
Non Mobile
Office Locations | Subscribe