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Additional IRS guidance on Physical Work Test and facility transfers for energy tax credits

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • August 14 2014

The IRS has released additional guidance (Notice 2014-46) on the "beginning of construction" requirement for the renewable energy production tax

Are REITs a viable strategy for communications companies?

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • August 8 2014

Windstream Communications was approved by the IRS to transfer its copper and fiber assets into a Real Estate Investment Trust (REIT) and reportedly

TTB changes course on Oregon's wine growler law

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • May 8 2014

On April 25, 2014, the Alcohol & Tobacco Tax & Trade Bureau (TTB), the federal agency that regulates and taxes alcohol producers, suspended a March

Employee incentives in a family owned business

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • April 14 2014

You may believe that your family-owned business has no use for stock options. You are not going to issue equity outside of the family, so stock

Section 1202: original issuance

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • March 5 2014

I am a small business owner and investor who read your informative blog post “Section 1202, Qualified Small Business Stock.” However, I would like to

Where do I file my 83(b) election?

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • March 4 2014

If you have never filed a Section 83(b) election before, you might not know where to file it. Increasingly, founders come to me who have been filing

Final regulations on play or pay mandate provide relief to certain employers

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • February 13 2014

This week, the IRS issued final regulations concerning the Affordable Care Act's "play or pay" (also known as the employer shared responsibility

Is the QSB stock tax exclusion even worth it?

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • January 26 2014

In the throes of the end of last year, when people were trying to figure out whether to incorporate a C Corporation before year end to try to set

IRS issues new guidance for exempt hospitals: proposed procedures for correcting and disclosing violations of Section 501(r)

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • January 21 2014

The IRS has issued new guidance to assist Section 501(c)(3) nonprofit hospital organizations in complying with the requirements of Section 501(r

Sweeping overhaul of federal energy tax credits is unveiled

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • December 20 2013

This week, Senator Max Baucus, the outgoing Chairman of the Senate Finance Committee who has been developing a comprehensive overhaul and