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Results: 1-10 of 352

State revenue departments misapplying federal tax law

  • McDermott Will & Emery
  • -
  • USA
  • -
  • September 9 2014

State income tax laws generally build on federal tax law. The typical pattern is to begin the calculation of state taxable income with federal

New York ALJ rejects retroactive application of statute

  • McDermott Will & Emery
  • -
  • USA
  • -
  • September 8 2014

State courts generally have allowed legislatures a fair amount of flexibility in adopting retroactive statutes, but a recent New York case held that

No sales tax on transfer of tangible personal property to LLC in exchange for membership interest in LLC

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • September 3 2014

The Department of Taxation and Finance has ruled that the transfer of tangible personal property to a New York limited liability company in exchange

State tax department unveils corporate tax reform guidance on web site

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • September 3 2014

The Department of Taxation and Finance has placed on its web site an important special section devoted to developments under the recently enacted

The attractive C corporation

  • Alston & Bird LLP
  • -
  • USA
  • -
  • September 2 2014

In August a major energy company announced that the corporate managing partner would tender to buy out the publicly traded interests in its master

Administrative and legislative options to address US corporate inversions

  • Mayer Brown LLP
  • -
  • USA
  • -
  • August 28 2014

The topic of tax incentives for US corporations seeking to “invert” and become a subsidiary of a foreign corporation is receiving heightened

When and why to use the Section 83(b) election

  • Bryan Cave LLP
  • -
  • USA
  • -
  • August 26 2014

Start-up founders, executives and other employees should understand the role that Internal Revenue Code Section 83 plays in effective tax planning

Business law quarterlysummer 2014

  • Dykema Gossett PLLC
  • -
  • USA
  • -
  • August 25 2014

You may have encountered the term “bankruptcy remote”. It was coined to refer to a method of endowing a company with certain characteristics which

Regulations finalize treatment of basis of indebtedness of S corporations to their shareholders

  • Pepper Hamilton LLP
  • -
  • USA
  • -
  • August 18 2014

Regulations issued July 23, 2014 finalize certain treatment of the basis of indebtedness of S corporations to their shareholders. The regulations

Proposed legislation would impose new test for domestic inverted corporations

  • Hogan Lovells
  • -
  • USA
  • -
  • August 18 2014

On July 29, 2014, Democratic lawmakers in both the House and the Senate proposed new legislation that would block federal contract awards to certain