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Results: 1-10 of 178

Republicans to select chair of ways and means, IRS to discuss proposed regulations on MMFs
  • Squire Patton Boggs
  • USA
  • November 17 2014

As previously reported, lawmakers are expected to continue debate on tax extenders legislation. While many suspect that the end result will be a


Bond Attorneys’ Workshop Round-up
  • Squire Patton Boggs
  • USA
  • November 3 2016

The National Association of Bond Lawyers recently held its 41st Annual Bond Attorneys’ Workshop in Chicago. Below are some odds and ends from the


When Should an Issuer of Tax-Advantaged Bonds Use the Hold-the-Offering-Price Method to Establish the Issue Price of the Bonds?
  • Squire Patton Boggs
  • USA
  • May 24 2017

Three score and thirteen years (and one day) after D-Day (June 7, 2017, for the non-history-buffs), the new regulations that prescribe the methods


Why would the IRS bother to issue a ruling about student loan bonds last week? What did the ruling tell us?
  • Squire Patton Boggs
  • USA
  • November 26 2014

Back in the 1980's and 1990's and even into the beginning of this century, student loan bonds were issued with great regularity and in a large dollar


IRS enforcement
  • Squire Patton Boggs
  • USA
  • January 14 2013

The IRS will continue its focus on the determination of the "issue price" of bonds (i.e., the correct resale price of the bonds). In recent interviews


Tax legislation
  • Squire Patton Boggs
  • USA
  • January 14 2013

The key issue in Congress is how broader tax reform efforts may impact the federal subsidy of state and local bonds. For example, last year the President


Camp tax reform proposal would greatly limit tax-exempt bonds and tax credit programs
  • Squire Patton Boggs
  • USA
  • March 19 2014

Representative Dave Camp (R-MI), Chairman of the House Ways & Means Committee, recently released a comprehensive tax reform proposal (Camp Proposal


IRS to survey thousands of nonprofits with outstanding tax exempt bonds
  • Squire Patton Boggs
  • USA
  • July 27 2007

On May 11, 2007, Clifford Gannett, director of the Tax Exempt Bonds division of the Internal Revenue Service (IRS), announced plans to survey thousands of nonprofits with outstanding tax exempt bonds


Regulations regarding Shenzhen Qianhai Zone and the treatment under CEPA
  • Squire Patton Boggs
  • China, Hong Kong
  • September 10 2012

New cooperation zone to strengthen collaboration between Hong Kong, Shenzhen and the Pearl River Delta


Tax efficient and simplified non-equity private financing
  • Squire Patton Boggs
  • Czech Republic
  • August 1 2012

Interest income on bonds with the nominal value of CZK 1 issued before the end of 2012 subscribed by individuals is tax free until their maturity