We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance

Results: 11-20 of 3,695

2015 standard mileage rate announced
  • Carothers DiSante & Freudenberger LLP
  • USA
  • December 12 2014

Earlier this week, the IRS issued the 2015 optional standard mileage rates used to calculate the costs of operating a vehicle for business

The Supreme Court’s recent decision on the taxation of severance payments
  • Zuckerman Spaeder LLP
  • USA
  • October 27 2014

Today, we discuss taxes - specifically, the taxation of severance payments. It has long been recognized that severance payments are "income" to an

International news: focus on compliance - winter 2014
  • McDermott Will & Emery
  • China, European Union, Germany, Global, USA
  • December 2 2014

As regulatory oversight of companiesfrom Sarbanes Oxley and the Dodd-Frank Act to the Foreign Corrupt Practices Act (FCPA) and the UK Bribery

Proposal to bar businesses from deducting punitive awards from taxable income
  • Mayer Brown LLP
  • USA
  • March 3 2015

Senator Patrick Leahy has again proposed legislation that would prevent businesses from deducting from taxable income any punitive damages that they

The hole in the play or pay regulations
  • Bryan Cave LLP
  • USA
  • March 26 2013

After posting "New Hires and Counting Hours for Play or Pay Purposes," an alert reader pointed out to us that we had (unintentionally) identified a

He fought the law, and 409A won
  • Bryan Cave LLP
  • USA
  • March 14 2013

In this recently reported case, one Dr. Sutardja, a recipient of an allegedly discounted option, sued to recover 409A taxes imposed by the IRS. The

IRS expands voluntary worker classification program
  • Bradley Arant Boult Cummings LLP
  • USA
  • March 14 2013

The IRS recently announced that it has expanded its Voluntary Classification Settlement Program (VCSP) to allow more taxpayers to reclassify their

Reminder to perform annual ISOESPP reporting in January 2014
  • Sheppard Mullin Richter & Hampton LLP
  • USA
  • January 23 2014

As discussed in our December 16, 2010 blog article, the IRS issued final regulations in 2009 under Section 6039 of the Internal Revenue Code (the

Supreme Court holds that severance payments are taxable wages
  • Briggs and Morgan
  • USA
  • April 7 2014

In a recent case, the U.S. Supreme Court addressed the issue of whether severance payments made to employees who were involuntarily terminated as

U.S. Supreme Court to decide on tax treatment of severance payments
  • Andrews Kurth LLP
  • USA
  • November 21 2013

Employers frequently make severance payments to executives, managers, and other employees who are involuntarily terminated. Quite often, these