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Results: 1-10 of 744

Final IRS Regulations Clarify Tax Rules for Same-Sex Couples
  • Bryan Cave LLP
  • USA
  • September 14 2016

Effective September 2, 2016, the Internal Revenue Service formally put into place amendments to regulations that define who is married for tax


States Battle E-Retailers and Federal Precedent Over Digital Sales Tax
  • Bryan Cave LLP
  • USA
  • September 15 2016

South Dakota and several online retailers are currently engaged in a battle over the state's new internet sales tax law (SB 106) aimed at online


When a shareholder gives equity to employees: how’s that taxed exactly?
  • Bryan Cave LLP
  • USA
  • October 28 2015

On October 22, 2015, Twitter, Inc., and its CEO, Jack Dorsey, entered into a Contribution Agreement pursuant to which Dorsey contributed to Twitter


I Know My Rollover is Late, but It’s Okay. Trust Me.
  • Bryan Cave LLP
  • USA
  • September 9 2016

As retirement plan professionals know, certain distributions from plans and IRAs to taxpayers can be rolled over to another plan or IRA within 60 days


Five key considerations when drafting a release
  • Bryan Cave LLP
  • USA
  • July 3 2014

Separation agreements almost always contain release provisions whereby one or both parties agree to waive claims that they may have against the other


Reporting target’s deductions in an acquisition
  • Bryan Cave LLP
  • USA
  • April 29 2013

Corporate clients often want a transaction to close at the beginning or end of the day. Generally, the reason for choosing the beginning or end of


Illinois income taxation of trusts: minimum contacts besides settlor’s residency at trust creation required
  • Bryan Cave LLP
  • USA
  • June 16 2014

Last week, we discussed the important issue that settlors, beneficiaries, and trustees of a trust should be thinking aboutDo You Know Which


Does the U.S.- German double tax treaty also apply to a U.S. limited liability company?
  • Bryan Cave LLP
  • Germany, USA
  • April 29 2013

Whenever a U.S. Limited Liability Company ("US-LLC") is involved in cross-border shareholding structures concerning the United States


Just how is basis acquired after all?
  • Bryan Cave LLP
  • USA
  • June 24 2016

This case is the latest in the cases involving tax impact of the sale of stock received by a policy holder from a mutual life insurance company on


IRS Addresses ACA Reporting Requirements Self-Funded Plans, HRAs
  • Bryan Cave LLP
  • USA
  • September 7 2016

As promised in Notice 2015-68, the IRS has proposed clarifications to the regulations under IRC Section 6055 relating to information reporting rules