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Iraq added to U.S. Treasury’s list of boycotting countries

  • Bryan Cave LLP
  • -
  • Iraq, USA
  • -
  • August 23 2012

The U.S. Treasury Department has added Iraq to its list of boycotting countries for purposes of section 999 of the Internal Revenue Code

IRS Exempt Organization Newsletter : special issue

  • Bryan Cave LLP
  • -
  • USA
  • -
  • August 12 2014

Thursday, August 21 2 pm, Eastern Topics include: Explanation of organizations exempt under sections 501(c)(8) and 501(c)(10) of the Internal Revenue

IRS Exempt Organization Newsletter 2014-14

  • Bryan Cave LLP
  • -
  • USA
  • -
  • August 6 2014

If you downloaded the Instructions for Form 1023-EZ before August 4, 2014 please take note of the following change

IRS posts final Form 8960 instructions for Net Investment Income Tax

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 4 2014

The Internal Revenue Service has posted final instructions to Form 8960, Net Investment Income TaxIndividuals, Estates, and Trusts, to its

It’s income tax time again . . . But don’t forget about the gift tax return

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 26 2014

It's that time of the year againtax time! Like it or not, when tax season rolls around it is time for most Americans to add "do taxes" to the

Federal tax consequences of trust modificationreformation: score one for the taxpayer

  • Bryan Cave LLP
  • -
  • USA
  • -
  • June 13 2013

When is a modification or reformation of an irrevocable trust given effect for Federal tax purposes? In each of two recent private letter rulings

Administration proposes estate and gift tax changes in 2015 budget

  • Bryan Cave LLP
  • -
  • USA
  • -
  • April 4 2014

Inside the Administration's recently released budget proposal are a few notable proposed changes to the estate, gift and GST taxes, including a

Special Dividends in year of REIT election treated as distributions of property

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 27 2014

In Private Letter Ruling 201404005 (the "PLR"), the IRS provides additional confirmation and clarification regarding the treatment of a REIT special

And they’re off..NMTCs CY2014

  • Bryan Cave LLP
  • -
  • USA
  • -
  • August 5 2014

Today the CDFI Fund released the long awaited Notice of Allocation Availability (NOAA) for calendar year (CY) 2014 of the New Markets Tax Credit

Does the U.S.- German double tax treaty also apply to a U.S. limited liability company?

  • Bryan Cave LLP
  • -
  • Germany, USA
  • -
  • April 29 2013

Whenever a U.S. Limited Liability Company ("US-LLC") is involved in cross-border shareholding structures concerning the United States