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Results: 1-10 of 28

We’re totally returning to total return swaps for a second consecutive post

  • Squire Patton Boggs
  • -
  • USA
  • -
  • January 22 2015

Last week we reported on recently released PLR 201502008 (Jan. 9, 2015), which involved a total return swap (TRS) relating to an issue of tax-exempt

Bah. Humbug. How the IRS took away direct subsidies from defeased BABs

  • Squire Patton Boggs
  • -
  • USA
  • -
  • December 23 2014

Earlier this year, we wrote about issuers that are weary of losing interest subsidies to sequestration and that have paid off their direct pay bonds

Why would the IRS bother to issue a ruling about student loan bonds last week? What did the ruling tell us?

  • Squire Patton Boggs
  • -
  • USA
  • -
  • November 26 2014

Back in the 1980's and 1990's and even into the beginning of this century, student loan bonds were issued with great regularity and in a large dollar

Republicans to select chair of ways and means, IRS to discuss proposed regulations on MMFs

  • Squire Patton Boggs
  • -
  • USA
  • -
  • November 17 2014

As previously reported, lawmakers are expected to continue debate on tax extenders legislation. While many suspect that the end result will be a

Financial services

  • Squire Patton Boggs
  • -
  • USA
  • -
  • July 28 2014

On Thursday, July 31, the Government Accountability Office (GAO) is expected to release a long awaited report on funding advantages of the largest

Camp tax reform proposal would greatly limit tax-exempt bonds and tax credit programs

  • Squire Patton Boggs
  • -
  • USA
  • -
  • March 19 2014

Representative Dave Camp (R-MI), Chairman of the House Ways & Means Committee, recently released a comprehensive tax reform proposal (Camp Proposal

Bitcoin continues to make headline news

  • Squire Patton Boggs
  • -
  • Global
  • -
  • February 5 2014

Bitcoin continues to appear in headlines across global news sources, as various governments and other players decide whether to deal in bitcoin and

UK tax bulletin - August 2013

  • Squire Patton Boggs
  • -
  • India
  • -
  • August 31 2013

Interest on all unpaid tax is charged at the same rate. The formula is Bank base rate plus 2.5 which gives a present rate of 3. There is one

IRS enforcement

  • Squire Patton Boggs
  • -
  • USA
  • -
  • January 14 2013

The IRS will continue its focus on the determination of the "issue price" of bonds (i.e., the correct resale price of the bonds). In recent interviews

Tax legislation

  • Squire Patton Boggs
  • -
  • USA
  • -
  • January 14 2013

The key issue in Congress is how broader tax reform efforts may impact the federal subsidy of state and local bonds. For example, last year the President