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Results: 1-10 of 155

FATCA registration begins
  • Morrison & Foerster LLP
  • USA
  • August 21 2013

On August 19, 2013, the Internal Revenue Service ("IRS") announced the opening of the Foreign Account Tax Compliance Act ("FATCA") registration


Another derivium capital case
  • Morrison & Foerster LLP
  • USA
  • April 18 2011

On April 4th the Tax Court decided another Derivium Capital case: Solleberger v. Comm’r, T.C. Memo 2011-78


Repeal of expanded form 1099 information reporting requirement
  • Morrison & Foerster LLP
  • USA
  • April 18 2011

The expanded Form 1099 information reporting requirement enacted last year as part of the 2010 Patient Protection and Affordable Care Act (aka the "Healthcare Reform Bill") was repealed by Congress


Tax Talk - Volume 6, No.3, October 2013
  • Morrison & Foerster LLP
  • USA
  • October 28 2013

As our readers are no doubt well aware, increasing political gridlock at the close of Q3 over the debt ceiling, among other points of Congressional


Tax talk - volume 8, No. 4, January 2016
  • Morrison & Foerster LLP
  • USA
  • January 4 2016

Q4 2015 saw one of the biggest tax bills to come along in some time. By all accounts, the “Protecting Americans from Tax Hikes,” or PATH Act, was a


Using contingent consideration to bridge the value gap in acquisitions of publicly traded life science companies
  • Morrison & Foerster LLP
  • USA
  • February 25 2014

M&A activity remains in the doldrums as we enter 2014. According to FactSet Mergerstat, in 2013, 446 transactions were announced involving a U.S


Tax talk - volume 7, no.3, November 2014
  • Morrison & Foerster LLP
  • USA
  • November 7 2014

We held up this issue of Tax Talk in hopes the November 4 U.S. midterm elections would clear up the political fog surrounding tax policy in


Tax me once
  • Morrison & Foerster LLP
  • USA
  • December 9 2014

For technology and other startups, going public can be doubly taxingliterally. “Traditionally, a pre-IPO company is structured as a C corporation


Up-C IPO tax considerations
  • Morrison & Foerster LLP
  • USA
  • October 20 2015

Clcik here to listen to the audio


New IRS Guidance limits tax-free spin-off rulings implications for REIT spin-offs
  • Morrison & Foerster LLP
  • USA
  • September 17 2015

On September 14, 2015, the Internal Revenue Service ("IRS") issued Notice 2015-59 (the "Notice") and Revenue Procedure 2015-43 (the "Rev Proc"