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Results: 1-10 of 409

Update: New York Budget Bill makes changes to estate tax law

  • Bryan Cave LLP
  • -
  • USA
  • -
  • September 9 2014

New York State’s Department of Taxation and Finance recently released a summary of the changes made to New York’s estate tax law earlier this year

When and why to use the Section 83(b) election

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

Start-up founders, executives and other employees should understand the role that Internal Revenue Code Section 83 plays in effective tax planning

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

OCC seeks comment on proposed Community Reinvestment Q&A

  • Bryan Cave LLP
  • -
  • USA
  • -
  • September 17 2014

The Board of Governors of the Federal Reserve System, the Federal Deposit Insurance Corporation, and the Office of the Comptroller of the Currency

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

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

When should you look a gift horse in the mouth?

  • Bryan Cave LLP
  • -
  • USA
  • -
  • December 3 2012

Contrary to the old saying, on occasion it does pay to look a gift horse in the mouth

Booster club fundraising may present private inurementprivate benefit concerns

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

In a recent decision, Capital Gymnastics Booster Club v. Commissioner, T. C. Memo 2013-193, the Tax Court held that a gymnastics booster club did not

LIHTC major disaster relief

  • Bryan Cave LLP
  • -
  • USA
  • -
  • September 3 2014

Last week the IRS issued Revenue Procedure 2014-49 to modify the rules applicable to LIHTC projects located in a presidentially identified major

The Monthly Measurement method: is there a “there”, there?

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 25 2014

The proposed rules for implementation of the Employer Mandate (aka "Shared Responsibility for Employers Regarding Health Coverage" or "Play or Pay"