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Results: 1-10 of 489

IRS and Treasury Issue Regulations on “50(d) Income” Affecting Tax Credit Deals
  • McGuireWoods LLP
  • USA
  • August 18 2016

The Internal Revenue Service and Department of Treasury recently issued final and temporary regulations on income inclusion under Section 50(d) of


A Look Back at Some Recent Highlights
  • McGuireWoods LLP
  • USA
  • August 16 2016

One of our long-standing objectives for this blog is to provide in-depth analysis of recent court rulings and developing trends that impact class


Washington Healthcare Update - August 15, 2016
  • McGuireWoods LLP
  • USA
  • August 15 2016

The Centers for Medicare and Medicaid Services (CMS) issued a proposed rule on Aug. 12 that clarifies that Medicaid disproportionate share hospital


Estate Tax Changes Past, Present and Future - August 2016
  • McGuireWoods LLP
  • USA
  • August 6 2016

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the


Proposed Section 2704 Regulations Impose Major Restrictions on Valuation Discount Planning
  • McGuireWoods LLP
  • USA
  • August 4 2016

Long-awaited proposed regulations under section 2704 of the Internal Revenue Code, released on August 2, 2016, would make sweeping and very


Recent Cases of Interest to Fiduciaries
  • McGuireWoods LLP
  • USA
  • July 22 2016

Modification of trust terms is appropriate where limitations on investments permitted under trust instrument frustrated the purposes of the trust


Major Changes in IRS Determination Letter Program Take Effect in 2017
  • McGuireWoods LLP
  • USA
  • July 20 2016

As we reported earlier this year, the Internal Revenue Service (IRS) is making significant changes to its determination letter program for


Tax Policy Update - July 19, 2016
  • McGuireWoods LLP
  • USA
  • July 19 2016

Its convention season! With the July 18 kickoff of the Republication National Convention and the Democratic National Convention around the corner on


North Carolina Court of Appeals Affirms the Unconstitutionality of a State Income Tax on a Non-North Carolina Trust - Kimberly Rice Kaestner 1992 Family Trust vs. North Carolina Department of Revenue
  • McGuireWoods LLP
  • USA
  • July 8 2016

On July 5, 2016, the North Carolina Court of Appeals affirmed the Business Court ruling in the matter of Kimberly Rice Kaestner 1992 Family Trust v


Estate Tax Changes Past, Present and Future - July 2016
  • McGuireWoods LLP
  • USA
  • July 7 2016

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the