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Results: 1-10 of 10,831

Proposed North Carolina tax legislation

  • Parker Poe Adams & Bernstein LLP
  • -
  • USA
  • -
  • June 18 2013

Tax reform in North Carolina is heating up this summer with the introduction of several legislative bills to reform North Carolina's tax code and

Camp and Baucus to hold public meetings on tax reform

  • Steptoe & Johnson LLP
  • -
  • USA
  • -
  • June 18 2013

Senate Finance Chairman Max Baucus and House Ways and Means Chairman Dave Camp said that they will hold a series of public meetings around the

Internal Revenue Service issues Technical Advice Memorandum impacting public infrastructure financing

  • Otten Johnson Robinson Neff & Ragonetti
  • -
  • USA
  • -
  • June 17 2013

On May 9, 2013, the national office of the Internal Revenue Service (IRS) issued a Technical Advice Memorandum (TAM) finding that a certain community

FATCA compliance matters affecting multinationals

  • Thompson Hine LLP
  • -
  • USA
  • -
  • June 17 2013

The implementation deadlines for the Foreign Account Tax Compliance Act (FATCA) are fast approaching. Although FATCA's primary aim is to

The proliferation of trust decanting statutes continues

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • June 17 2013

Irrevocable trusts are now subject to varying degrees of amendment by court approved modifications, trust protector actions, private settlement

Final Section 336(e) regulations allow step-up in asset tax basis in certain stock acquisitions

  • Sheppard Mullin Richter & Hampton LLP
  • -
  • USA
  • -
  • June 17 2013

Final regulations were issued last month under IRC Section 336(e). These regulations present beneficial planning opportunities in certain

Distribution of foreign company stock in outbound reorganization was indirect disposition of intangible property subject to Section 367(d) Disposition Rule

  • Alston & Bird LLP
  • -
  • USA
  • -
  • June 15 2013

In Chief Counsel Advice (CCA) 201321018, the IRS concluded that a U.S. target corporation's Section 361(c) distribution of stock of a foreign

IRS releases new version of Form 720 for certain health plans to report and pay PPACA imposed fee

  • Haynes and Boone LLP
  • -
  • USA
  • -
  • June 14 2013

The Internal Revenue Service (the "IRS") recently posted a revised version of Form 720 that applicable self-insured health plans should use to report

The low-income housing tax credit - 2013

  • Edwards Wildman Palmer LLP
  • -
  • USA
  • -
  • June 14 2013

The low-income housing tax credit is claimed annually over a ten-year period (the "Credit Period") which begins when a building is placed in service

2013 tax law changes and their impact on charitable giving

  • Venable LLP
  • -
  • USA
  • -
  • June 14 2013

United States taxpayers face major changes for calendar year 2013 and beyond that could have a significant impact on their charitable planning. The