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Results: 1-10 of 276

Congress extends and expands the research and development tax credit

  • Venable LLP
  • -
  • USA
  • -
  • January 31 2007

To the relief of companies with significant research activities, the Congress extended and expanded the research and development ("R&D") tax credit as one of its last acts before adjourning in December

IRS announces its “good governance practices for 501(c)(3) organizations”

  • Duane Morris LLP
  • -
  • USA
  • -
  • February 7 2007

On February 2, 2007, the Chief of the IRS Exempt Organizations Technical Branch, Office of Rulings and Agreements, announced a set of voluntary guidelines, or "good governance practices," that the IRS intends to recommend to managers of tax-exempt organizations to help them maintain regulatory compliance

Illinois recognizes new business entity that mixes for-profit and non-profit elements

  • McDermott Will & Emery
  • -
  • USA
  • -
  • August 28 2009

L3Cs are designed to meet the federal tax law’s requirements for attracting social purpose investments from private foundations

Attractive estate planning opportunities in the current economic climate

  • Choate Hall & Stewart LLP
  • -
  • USA
  • -
  • May 1 2009

Charitable Lead Annuity Trusts and Limited Liability Companies - both outlined in this alert - are useful vehicles for minimizing gift and estate taxes when transferring assets to family members

Case analysis: First Circuit issues important decision on work product protection for accounting workpapers

  • Dorsey & Whitney LLP
  • -
  • USA
  • -
  • February 3 2009

In a case with important implications for companies that utilize legal analysis in establishing reserves for their financial statements, the United States Court of Appeals for the First Circuit recently decided that tax accrual work papers incorporating counsel's views of the possibility and likely outcome of disputes with the IRS are subject to work-product protection

The American Recovery and Reinvestment Act of 2009

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • February 17 2009

President Obama signed the American Recovery and Reinvestment Act of 2009 (the Act) on February 17, 2009

Business tax provisions under the Stimulus Bill

  • Hunton & Williams LLP
  • -
  • USA
  • -
  • February 19 2009

The American Recovery and Reinvestment Act of 2009 (the “Act”) was signed into law by President Barack Obama on February 17, 2009

The American Recovery and Reinvestment Act: tax incentives for business

  • Reed Smith LLP
  • -
  • USA
  • -
  • February 19 2009

On February 17, 2009, President Obama signed the American Recovery and Reinvestment Act of 2009 (HR 1)(the "Recovery Act"

Member of limited liability company gets better treatment than a limited partner for purposes of passive activity loss

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • September 14 2009

Not all partners are created equal

Proposed tax legislation to tax certain publicly traded partnerships as corporations

  • Day Pitney LLP
  • -
  • USA
  • -
  • June 26 2007

On June 14, 2007, members of the Senate Finance Committee, with support from the House Ways and Means Committee Chair, introduced legislation that proposes to treat certain publicly traded partnerships as corporations for federal income tax purposes