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: 1-10 of 1,566

Escaping taxes in bankruptcy through S corporations
  • Greenberg Glusker Fields Claman & Machtinger LLP
  • USA
  • September 29 2014

Shareholders of financially troubled S corporations may now be able to avoid the flow-through of taxes when the S corporation or its subsidiary files


Corporate Dissolutions and UnwindingRescission Transactions
  • Hoon Lee Law PLLC
  • USA
  • January 17 2017

Like most things, there is a time when a corporation must come to an end. This may be because a business is sold or discontinued, or the corporation


November 2016 International Trade Compliance Update
  • Baker McKenzie
  • Africa, Asia-Pacific, Canada, Central & South America, Russia, South Korea, Ukraine, United Kingdom, USA, Democratic Republic of Congo, European Union, Global, Middle East, Myanmar, OECD
  • November 1 2016

Welcome to the November 2016 edition of Baker & McKenzie's International Trade Compliance Update. Here are some highlights: WTO: Trade policy reviews


Are Those Taxes Owing On Your Late-Filed Tax Return Dischargeable? Maybe, But You Better Be In The Right Circuit
  • Bryan Cave LLP
  • USA
  • July 25 2016

Individual debtors with old tax debts relating to late-filed tax returns may be surprised to find that those tax debts may not be dischargeable under


The Bitcoin Identity Crisis: Currency or Property?
  • Baker & Hostetler LLP
  • USA
  • February 17 2016

The confusion over Bitcoin grows in the latest lawsuit brought in a California bankruptcy court by Trustee Mark Kasolas against Marc Lowe, a former


Delinquent property tax collection: foreclosure may be vulnerable
  • Pepper Hamilton LLP
  • USA
  • September 25 2012

Wisconsin has a strict tax foreclosure procedure in which the tax authority effectively obtains the property without any public or competitive bidding in satisfaction of the delinquent tax bill


Are you waiving your right to a deficiency claim if you list your claim as fully secured on the proof of claim?
  • Reed Smith LLP
  • USA
  • December 19 2011

In a very recent decision by the Court of Appeals for the Eleventh Circuit, In re J.H. Investment Services, Inc., the court held that a creditor must take an affirmative step to pursue an unsecured claim, and that section 506(a)(1) of the Bankruptcy Code does not automatically provide for a deficiency claim


Unintended tax consequences for investors in debt obligations
  • Seyfarth Shaw LLP
  • USA
  • June 9 2009

With an increasing emphasis on identifying value in the marketplace, entrepreneurs have focused their efforts on acquiring debt instruments, senior secured and mezzanine, in particular


Reorganization plan qualifies for bankruptcy exception to NOL limitation rules
  • Morrison & Foerster LLP
  • USA
  • April 30 2013

In another recent private letter ruling, the IRS ruled that an ownership change pursuant to a bankruptcy reorganization plan qualified for an


Partnership bankruptcy tax issues
  • Cadwalader Wickersham & Taft LLP
  • USA
  • June 26 2015

Bankruptcies and restructurings involving partners and partnerships raise a number of unique tax issues. While the Internal Revenue Service