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IRS issues Proposed Regulations relating to disguised payments for services and discussing tax treatment of management fee waiver arrangements
  • White & Case LLP
  • USA
  • July 31 2015

On Wednesday July 22, 2015, the Internal Revenue Service ("IRS") issued Proposed Regulations (REG- 115452-14) providing guidance to partnerships and

Treasury issues Proposed Regulations on management fee “waiver” mechanisms
  • Debevoise & Plimpton LLP
  • USA
  • July 29 2015

On July 22, 2015, the U.S. Treasury Department and the U.S. Internal Revenue Service issued proposed regulations (the "Proposed Regulations"

Management fee waivers: Treasury Department proposes regulations to address disguised payments for services
  • Schulte Roth & Zabel LLP
  • USA
  • July 28 2015

On July 22, 2015, the Treasury Department released proposed regulations under Section 707 of the Internal Revenue Code of 1986, as amended (the

IRS and Treasury release proposed regulations addressing management fee waiver arrangements
  • Weil Gotshal & Manges LLP
  • USA
  • July 28 2015

On July 22, 2015, the US Treasury and the IRS released proposed regulations under Section 707 of the Code addressing disguised payments for services

Proposed regulations target management fee waivers
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • July 28 2015

In the Federal Register for July 23, 2015, the Treasury Department published proposed regulations regarding the circumstances under which partnership

IRS issues long-awaited proposed regulations on management fee waivers
  • Cooley LLP
  • USA
  • July 27 2015

On July 22, 2015, the Treasury Department and the IRS published proposed regulations (the "Proposed Regulations") that address the circumstances in

IRS issues proposed guidance on "disguised payments for services" addressing management fee waivers
  • Squire Patton Boggs
  • USA
  • July 27 2015

On July 22, 2015, the US Department of the Treasury and Internal Revenue Service (IRS) issued a long-awaited notice of proposed rulemaking (Notice

Proposed Treasury regulations offer guidance on disguised payments for services
  • Seyfarth Shaw LLP
  • USA
  • July 27 2015

Fee waivers by partners for services rendered to their partnerships will now be subject to scrutiny by the Internal Revenue Service (the "IRS"

How the recent Supreme Court term will affect business
  • Sullivan & Cromwell LLP
  • USA
  • July 23 2015

In Mach Mining, the Supreme Court considered whether and to what extent courts may review the Equal Employment Opportunity Commission’s attempt to

Hog wild: in Harley-Davidson, California Court of Appeal finds discrimination, affirms nexus
  • Sutherland Asbill & Brennan LLP
  • USA
  • July 21 2015

The California Court of Appeal held that California's disparate treatment of intrastate and interstate unitary businesses discriminated against