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IRS Memo on Bad Boy Guarantees May Recharacterize Non-Recourse Debt as Recourse Liability
  • Ropes & Gray LLP
  • USA
  • March 17 2016

On February 5, 2016, the Office of Chief Counsel of the Internal Revenue Service (“IRS”) released a memorandum (a “Memo”) related to the appropriate

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

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

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

Five common 409A design errors: 4 No six-month delay for public company terminations
  • Bryan Cave LLP
  • USA
  • March 20 2012

Code Section 409A is, in part, a response to perceived deferred compensation abuses at companies like Enron and WorldCom

Lenders should consider suggesting bankruptcy to borrowers following the sale of delinquent taxes on a principal residence
  • Dykema Gossett PLLC
  • USA
  • January 31 2014

The Seventh Circuit Court of Appeals recently held that a plan under chapter 13 of the Bankruptcy Code can modify the rights of a purchaser of

IRS and Treasury Department Clarify COD Income Exclusions
  • Berger Singerman LLP
  • USA
  • June 16 2016

Internal Revenue Code (the “Code”) 108 excludes Cancellation of indebtedness income (“COD income”, i.e. Income realized upon the discharge of a

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

Bankruptcy taxation
  • Arnstein & Lehr LLP
  • USA
  • August 10 2010

A separate taxable bankruptcy estate is created when an individual debtor files either a Chapter 7 or Chapter 11 Petition

Potential benefit to unsecured creditors from the Worker, Homeownership, and Business Assistance Act of 2009
  • Lowenstein Sandler LLP
  • USA
  • December 28 2009

There is something for everyone in the suitably named Worker, Homeownership, and Business Assistance Act of 2009 - including potential recoveries for unsecured creditors of a debtor reorganizing or liquidating pursuant to the United States Bankruptcy Code