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The Internal Revenue Service has postponed for one year the effective date for withholding on so-called "dividend equivalent payments" made on notional principal contracts
Newly issued temporary and proposed regulations indicate when U.S. withholding tax will be required in the case of “dividend-equivalent payments” made to non-U.S. persons under swap contracts on U.S. equities
The Internal Revenue Service (IRS) recently released Advice Memorandum 2010-005 (the AM), in which it held that a so-called barrier option or “knock-out option,” as described below, would not be respected as an option for U.S. federal income tax purposes and would cause the optionholder to be treated as the owner of the “optioned” securities
On February 13, the “Let Wall Street Pay for Wall Street’s Bailout Act of 2009” (Act) was introduced by U.S. Representative Peter DeFazio and referred to the House Ways and Means Committee
