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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

IRS Exempt Organization Newsletter 2014-5

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

On March 4, the IRS released its Exempt Organization Newsletter, Issue Number 2014-5. Topics include the following: What if the IRS needs more

409A day comes a day early this year

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

As we have noted previously, March 15 is tax "Code Section 409A Day." For employers with calendar fiscal years, that is generally the last day an

Charitable gifts to supporting organizations

  • Bryan Cave LLP
  • -
  • USA
  • -
  • February 28 2014

As we discussed in our prior post, Review of Income Tax Deduction Rules for Charitable Gifts, an income tax deduction up to fifty percent (50) of

Camp’s plan on credits what you should know

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

On February 26, 2014, Ways and Means Committee Chairman Camp issued a discussion draft of his comprehensive restructuring of the Internal Revenue

Route 231 tax memorandum

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

On February 24, 2014, the tax court in Route 231, LLC v. Commissioner addressed the recognition of income for transfers of Virginia Land Preservation

Retirement Plans post-DOMA: is IRS guidance on amendments really imminent?

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

The employee benefits community continues to wait with baited breath on IRS guidance regarding the amendments necessary to qualified retirement plans

Proposals to change New York State transfer tax system

  • Bryan Cave LLP
  • -
  • USA
  • -
  • January 13 2014

There is has been much talk recently about changing the New York State estate and gift tax structure. Currently, New York State estate tax is based

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

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