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Results: 1-10 of 210

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

In re: Restivo Auto Body, Inc. - 4th Circuit rules executed but unrecorded security interest has priority over IRS tax lien

  • McGuireWoods LLP
  • -
  • USA
  • -
  • November 21 2014

On October 31, 2014, the U.S. Court of Appeals for the 4th Circuit interpreted Maryland law in ruling that a bank's security interest in a Chapter 11

Financial services edition - November 20, 2014

  • WongPartnership LLP
  • -
  • Singapore, United Kingdom
  • -
  • November 20 2014

The Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) (Amendment) Act came partially into force on 1 September 2014

Secured lender primes earlier federal tax lien in Fourth Circuit split decision

  • Schulte Roth & Zabel LLP
  • -
  • USA
  • -
  • November 19 2014

The U.S. Court of Appeals for the Fourth Circuit, on Oct. 31, 2014, held in a split decision that a lender's unrecorded lien primed an earlier

Has New York City added a fourth element for determining a combined group?

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • November 14 2014

A New York Tax Appeals Tribunal Administrative Law Judge (ALJ) recently determined that a federal savings and loan association was not required to

IRS disregards own revenue ruling in Barnes decision

  • Bilzin Sumberg Baena Price & Axelrod LLP
  • -
  • USA
  • -
  • November 14 2014

The Court of Appeals for the Second Circuit recently affirmed the Tax Court’s 2013 decision in Barnes Group, Inc. and Subsidiaries, T.C. Memo

Luxembourg legal update - November 2014

  • Clifford Chance LLP
  • -
  • European Union, Luxembourg
  • -
  • November 3 2014

Over the last few months, the following new Commission Delegated and Commission Implementing Regulations have been published in the Official Journal

Barcelona Commercial Court No. 9 ruling of September 8, 2014: classification of the remaining credit after the cancelation of a second- ranking mortgage through an assignment in lieu of payment (dación en pago) in respect of the creditor of the first mortgage

  • Cuatrecasas Gonçalves Pereira
  • -
  • Spain
  • -
  • October 31 2014

The remaining credit after the cancelation of its guarantee through an assignment in lieu of payment (dación en pago) in favor of a creditor with a

Trade alert - Turkey

  • Cadwalader Wickersham & Taft LLP
  • -
  • Turkey
  • -
  • October 31 2014

Turkish corporates have increasingly utilised international debt markets in the last decade, particularly in the infrastructure and energy sectors

Repayment of credit by transfer of the borrower’s assets to the creditor triggers taxable income for the borrower

  • Dentons
  • -
  • Poland
  • -
  • October 24 2014

The Provincial Administrative Court (WSA) in Warsaw issued a judgment on September 11, 2014 in Case No. III SAWa 320613 in which it found that if a