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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

Cannabis Industry FAQ
  • Pepper Hamilton LLP
  • USA
  • July 18 2017

Yes. The requirements for registration with the U.S. Copyright Office are that the work is original, creative and fixed in some form of expression

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

Cancellation of debt income realized by pass-through entities: some basic considerations
  • Seyfarth Shaw LLP
  • USA
  • July 6 2009

As a general rule, a debtor realizes taxable income upon the partial or total cancellation of its debt

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

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

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

Tax authorities face high hurdles to shield payments from preference actions
  • Reed Smith LLP
  • USA
  • January 19 2009

In a case that has broad implications for trustees and taxing authorities embroiled in preference avoidance actions, the Bankruptcy Court for the Western District of Missouri weighed in on the parameters of a trustee's ability to avoid preferential sales and use tax payments under section 547 of the Bankruptcy Code

Energy Future Holdings Chapter 11 Case - The Largest Game Ever of Texas Hold’em?
  • Kelley Drye & Warren LLP
  • USA
  • May 31 2016

The chapter 11 case of Energy Future Holdings ("EFH" or "Debtors") roared back to life this month. Certain key conditions for the plan of

Losses and successive ownership changes at the forefront of recent IRS rulings
  • Pepper Hamilton LLP
  • USA
  • March 3 2011

The Internal Revenue Service (IRS) recently issued rulings regarding the availability of tax losses after a bankruptcy, the ability to take a loss under Sections 165(a) and 165(g), and the characterization of a loss after an ownership change