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New Revenue Procedure 2017-13 Provides Clarification of Safe Harbors for Management Contracts of Tax-Exempt Financed Facilities
  • Shumaker Loop & Kendrick
  • USA
  • January 20 2017

The Internal Revenue Service has issued Revenue Procedure 2017-13 that clarifies certain provisions of Revenue Procedure 2016-44. For a full


Treasury issues regulations addressing use of LLCs to disguise beneficial ownership
  • Caplin & Drysdale, Chartered
  • USA
  • January 20 2017

On December 12 2016 the Internal Revenue Service (IRS) issued final regulations requiring foreign-owned, single-member limited liability companies


A Reprieve from Proposed Regulations Related to Valuation of Family Businesses?
  • Bradley Arant Boult Cummings LLP
  • USA
  • January 19 2017

In December, we posted a blog discussing a much anticipated hearing held on the Treasury Department’s issuance of proposed regulations under Section


Swart's Athwart California's Taxation of Out-of-State Corporations
  • Nossaman LLP
  • USA
  • January 18 2017

The California Franchise Tax Board ("FTB") started 2017 with a setback as the Court of Appeal for the Fifth Appellate District held in Swart


Delaware Proposes Unclaimed Property Legislation
  • Baker McKenzie
  • USA
  • January 17 2017

On January 12, 2017, significant unclaimed property legislation, SB13, was introduced in the Delaware General Assembly. If enacted, which appears


Breaking News: Rev. Proc. 2017-13 Released
  • Squire Patton Boggs
  • USA
  • January 17 2017

The IRS has released Rev. Proc. 2017-13, which provides


Partnership Agreements, Partnership Tax Audits
  • Hoon Lee Law PLLC
  • USA
  • January 17 2017

Tax partnerships are useful because no federal income tax is imposed at the entity level, and the income and loss are passed through to the partners


Tax basis: The key to reducing gain on sale or deducting asset purchases
  • Thompson Coburn LLP
  • USA
  • January 10 2017

This article discusses key ideas used in reducing or eliminating gain subject to tax when you sell an interest in your business or when your business


Final Section 987 Regulations for “Qualified Business Units”
  • Montgomery McCracken Walker & Rhoads LLP
  • USA
  • January 10 2017

In December of 2016, the Treasury issued final and temporary functional currency regulations that apply to certain types of so-called “qualified


Basic Accounting Concepts Every In-house Lawyer Should Grasp
  • Association of Corporate Counsel
  • USA
  • January 6 2017

Why it is paramount for in-house counsel to understand the key drivers of their companies’ overall financial performance in order to avoid being “commercially naïve”