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Results: 1-10 of 14,730

IRS issues final regulations on material adviser penalties

  • Caplin & Drysdale, Chartered
  • -
  • USA
  • -
  • August 29 2014

On July 30 2014 the Internal Revenue Service (IRS) issued final regulations regarding the imposition of penalties under Section 6707 of the Internal

Revenue Procedure 2014-51 modifies IRS guidance to favorably address the 75 asset test for REITs that own distressed debt

  • Sidley Austin LLP
  • -
  • USA
  • -
  • August 29 2014

On August 22, 2014, the Internal Revenue Service (the "IRS") issued Revenue Procedure 2014-51, 2014-37 I.R.B. (the "New Guidance"), which provides

Fatal blow to healthcare reform? Courts split on federal tax credit

  • King & Spalding LLP
  • -
  • USA
  • -
  • August 29 2014

On July 22, 2014, two federal courts came down on opposite sides of an issue that may have far-reaching consequences about the future of the Patient

ERISA applied to deferred compensation plan

  • King & Spalding LLP
  • -
  • USA
  • -
  • August 29 2014

Last month, the U.S. Court of Appeals for the Fifth Circuit found in Tolbert v. RBC Capital Markets that a nonqualified deferred compensation plan

Toyota Motor Credit Corp. "moving forward" in New Jersey Tax Court

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • August 29 2014

The New Jersey Tax Court ruled for Toyota Motor Credit Corp. on three issues for New Jersey Corporate Business Tax purposes. Specifically, the court

AWEA webinar highlights six key points to IRS’s start of construction guidance

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • August 29 2014

The American Wind Energy Association (AWEA) held a webinar on August 20, 2014 to discuss IRS Notice 2014-46, which clarified the conditions that wind

IRS releases instructions for employer mandate reporting forms

  • Day Pitney LLP
  • -
  • USA
  • -
  • August 29 2014

On August 28, the Internal Revenue Service released draft instructions to two forms that large employers will use to report information required by

Fresh powder in Vermont: taxpayer and ski resort not unitary

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • August 29 2014

A Vermont Superior Court held that the Commissioner of Taxes unconstitutionally applied the unitary business principle to AIG and its subsidiary

IRS denies exempt status under Section 501(C)(4) for too much political activity

  • Holland & Knight LLP
  • -
  • USA
  • -
  • August 29 2014

Earlier this year, while Washington was fixated on former Internal Revenue Service (IRS) employee Lois Lerner and her missing emails, her former

IRS revises distressed mortgage loan guidance for REITs

  • Hunton & Williams LLP
  • -
  • USA
  • -
  • August 29 2014

On August 22, 2014, the Internal Revenue Service ("IRS") issued Revenue Procedure 2014-51 (the "New Revenue Procedure"), which allows real estate