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LevFin Quarterly Q4 2016
  • Weil Gotshal & Manges LLP
  • USA
  • February 17 2017

Welcome to the latest edition of LevFin Quarterly. In this issue, we look at the implications of President Trump's tax reform plan and the House


Ohio Public Law Update - February 2017
  • Squire Patton Boggs
  • USA
  • February 16 2017

Amended Substitute House Bill No. 233, effective August 5, 2016, authorizes municipal corporations to utilize a new tax increment financing program


Don’t Rob Peter to Pay Paul
  • Berger Singerman LLP
  • USA
  • February 23 2017

When businesses experience financial difficulties, it is very common for them to “rob Peter to pay Paul.” Occasionally, this takes the form of using


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


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


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


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


“Bad Boy Guarantee” of Non-Recourse Partnership Debt
  • Sullivan & Cromwell LLP
  • USA
  • April 18 2016

On April 15, 2016, the IRS released a generic legal Advice Memorandum (the “GLAM”) providing an important and helpful clarification of the treatment


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


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