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Results: 1-10 of 152

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


Extenders Bill Puts an End to Tax-Free REIT Spinoffs but Includes a Number of Favorable Changes to the Taxation of REITs
  • Morrison & Foerster LLP
  • USA
  • December 23 2015

On December 18, 2015, the President signed the Omnibus Appropriations Act (the “Act”) into law. Notably, the Act contains a number of substantive


Quick guide to REIT IPOs - 2015
  • Morrison & Foerster LLP
  • USA
  • November 30 2015

Real Estate Investment Trusts (“REITs”) are endlessly inventive. They were first developed in the 1960s as a means for ordinary retail investors to


Congress overhauls the partnership tax audit rules
  • Morrison & Foerster LLP
  • USA
  • November 6 2015

On November 2, 2015, President Obama signed the Bipartisan Budget Act of 2015 (the “Bill”), which repeals the TEFRA Unified Audit Procedures and


Tax talk - volume 8, No. 3, November 2015
  • Morrison & Foerster LLP
  • USA
  • November 3 2015

No one quite knows why, but in Q3 2015 the logjam broke on IRS guidance projects. Was it the September 17-19, 2015 ABA Tax section meeting in Chicago


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

Clcik here to listen to the audio


Final and temporary dividend equivalent regulations issued some good, some bad, and some ugly
  • Morrison & Foerster LLP
  • USA
  • September 21 2015

On September 17, 2015, the Internal Revenue Service (“IRS”) released final and temporary regulations under Section 871(m), the Internal Revenue Code


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"


Tax talk - volume 8, no. 2, August 2015
  • Morrison & Foerster LLP
  • USA
  • August 5 2015

It was only a matter of time before “transactions of interest” (“TOIs”) found their way to Wall Street. Way back in 2006, the IRS added a new


Tax talk - volume 8, no. 1, May 2015
  • Morrison & Foerster LLP
  • USA
  • May 7 2015

Has anyone noticed how we’re in a seemingly endless discussion about tax reform? Ever since Representative Dave Camp (R. Mich.) issued his own tax