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Section 385 Proposed Regulations

USA - April 29 2016 On April 4, 2016, Treasury and the IRS proposed sweeping regulations under 385 of the Code. Issued the same day as the anti-inversion temporary...


FTB disallows California qualified small business stock benefits

USA - February 4 2013 The California Franchise Tax Board (FTB) recently issued FTB Notice 2012-03, stating that the FTB will disallow the exclusion or deferral of gain...

Andrew J. Kim, Ronald Schrotenboer.


Court strikes down IRS tax return preparer regulations

USA - January 22 2013 In Loving v. IRS, Civ. A. No. 12-385 (D.D.C. 2013), the District Court for the District of Columbia struck down the IRS's 2011 tax return preparer...