Treasury issues proposed regulations under Section 382 that would ease compliance requirements for tracking small shareholder ownership *

USA - December 1 2011
INTRODUCTION.

Co-authors: Abraham Gutwein, Kathleen E Gerber, Stuart L Rosow, Amanda H Nussbaum.

IRS provides safe harbor for capitalization of success-based fees *

USA - April 12 2011
On April 8, the Internal Revenue Service (the IRS) issued Revenue Procedure 2011-29,[1] which provides a beneficial safe harbor with respect to the often-disputed issue of the capitalization of success-based fees incurred for certain business acquisition or reorganization transactions.

Co-authors: Raj Tanden, Stuart L Rosow, Amanda H Nussbaum.