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Results: 1-10 of 421

Same-sex couples: what to do now if considering marriage?

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

In light of all of the changes in same-sex marriage laws happening over the past couple of weeks, we thought we'd share some of the information

Tax news and developments - Fall 2013

  • Bryan Cave LLP
  • -
  • China, Germany, USA
  • -
  • December 20 2013

Code Sec. 1031 has been used, albeit inconsistently, for years by savvy owners of fine art to preserve capital by deferring the gain on the sale of

Same-sex married couples: what to do now?

  • Bryan Cave LLP
  • -
  • USA
  • -
  • October 10 2014

In light of all of the changes in same-sex marriage laws happening over the past couple of weeks, we thought we'd share some of the information

Don’t get stuck with a non-deductible conservation easement

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

The increasingly popular conservation easement charitable deduction allows a landowner to deduct a portion of the value of a piece of land by

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

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

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

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"

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

Proposed revisions to Section 501(C)(4) Regulations

  • Bryan Cave LLP
  • -
  • USA
  • -
  • September 23 2014

Currently, Treasury Regulation Section 1.501(c)(4)-1 provides for exemption under Section 501(c)(4) for an organization that is “operated exclusively