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Fourth Circuit affirms priority of tax lien over failed chapter 11 professional fees
  • Schulte Roth & Zabel LLP
  • USA
  • February 2 2016

A federal "secured tax claim takes priority over a professional's claim to fees" in an aborted Chapter 11 case, held the U.S. Court of Appeals for

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

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

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

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

Homejoy’s shutdown, due to misclassification lawsuits, likely to propel tech start-ups to enhance their independent contractor compliance
  • Pepper Hamilton LLP
  • USA
  • July 17 2015

Earlier today, Carmel DeAmicis of Recode reported that Homejoy, the home cleaning start-up that uses independent contractors as their home cleaners

Were the Energy Future Holdings and Caesars Chapter 11 Cases Just Saved by K Street Lobbyists?
  • Kelley Drye & Warren LLP
  • USA
  • December 29 2015

Bankruptcy and restructuring professionals usually do not need to be political junkies. Amendments to the Bankruptcy Code, and the accompanying

For Bankruptcy Purposes, the Ninth Circuit Bankruptcy Appellate Panel Asks: When is a Tax Return Not a Tax Return? Then Provides An Answer Different From Other Circuits’
  • Paul Hastings LLP
  • USA
  • January 6 2016

In a December 17, 2015 decision in United States v. Martin (In re Martin), 2015 WL 9252590 (9th Cir. BAP 2015) the Bankruptcy Appellate Panel of the

Tax sharing agreements in bankruptcy a tale of two jurisdictions
  • Kramer Levin Naftalis & Frankel LLP
  • USA
  • August 28 2013

Often times, tax planning can be an important part of assessing an estate's available assets and preserving the value of such assets for the benefit