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Results: 1-10 of 360

Tax Court holds that “zeroing out” income through year-end bonus is ineffective because the C Corporation’s bonus check not backed with sufficient funds

  • Sirote & Permutt PC
  • -
  • USA
  • -
  • October 27 2014

With the year-end planning season being just around the corner, tax advisors will again be expected to suggest that their C Corporations clients try

Potential income and estate tax issues created by the new Florida LLC Act

  • Berger Singerman LLP
  • -
  • USA
  • -
  • October 7 2014

Florida's new LLC Act ("New LLC Act") has created a real "buzz" in the legal community. Of particular concern to many practitioners are provisions of

Clients & friends newsletter September 2014

  • Baker & McKenzie
  • -
  • Belgium, China, New Zealand, Saudi Arabia, United Kingdom, USA, Venezuela
  • -
  • September 30 2014

In an unfortunate decision, the Brussels Court of Appeals has upheld a decision by a lower court denying the deductibility of stock option costs

Escaping taxes in bankruptcy through S corporations

  • Greenberg Glusker Fields Claman & Machtinger LLP
  • -
  • USA
  • -
  • September 29 2014

Shareholders of financially troubled S corporations may now be able to avoid the flow-through of taxes when the S corporation or its subsidiary files

First shoe drops for corporate inversions

  • Dentons
  • -
  • USA
  • -
  • September 29 2014

Notice 2014-52, released by the US Treasury Department on September 22, 2014, is intended to disrupt, and in some cases prevent, so-called corporate

The Ticker - September 19 2014

  • Fredrikson & Byron PA
  • -
  • USA
  • -
  • September 19 2014

The Ticker is published by Fredrikson & Byron’s Public Companies Group and shares recent developments in SEC compliance, capital markets, corporate

Delaware extends its voluntary disclosure program through September 30

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • September 15 2014

Over 50 of U.S. publicly traded corporations are organized in Delaware, permitting them to take advantage of the state's favorable and flexible

Limited partners of investment managers may be subject to self-employment taxes

  • Bingham McCutchen LLP
  • -
  • USA
  • -
  • September 15 2014

On September 5, 2014, the Internal Revenue Service ("IRS") issued Chief Counsel Advice 201436049 (the "CCA"), concluding that members of an

Minnesota issues Revenue Notice regarding apportionment of compensation paid to nonresident corporate board members

  • Dorsey & Whitney LLP
  • -
  • USA
  • -
  • September 15 2014

On August 25, 2014, the Minnesota Department of Revenue released Revenue Notice 14-02, which provides an alternative method of apportioning

Private ruling endorses taxpayer-friendly reading of “qualified small business” under Section 1202

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • September 15 2014

On September 5, 2014, the Internal Revenue Service ("IRS") released Private Letter Ruling 201436001 (the "Ruling"), which found that a company