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Results: 1-10 of 95

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


Bah. Humbug. How the IRS took away direct subsidies from defeased BABs
  • Squire Patton Boggs
  • USA
  • December 23 2014

Earlier this year, we wrote about issuers that are weary of losing interest subsidies to sequestration and that have paid off their direct pay bonds


We’re totally returning to total return swaps for a second consecutive post
  • Squire Patton Boggs
  • USA
  • January 22 2015

Last week we reported on recently released PLR 201502008 (Jan. 9, 2015), which involved a total return swap (TRS) relating to an issue of tax-exempt


More thoughts on the BAB reissuance memo
  • Squire Patton Boggs
  • USA
  • March 19 2015

Riddle me this, Batman: To whom does this memo matter? Consequences to the State or Local Government Borrower Current vs. Advance Refundings As


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


Applicable federal rates and housing tax credit applicable percentages for October 2011
  • Squire Patton Boggs
  • USA
  • September 21 2011

The US Treasury (Internal Revenue Service) issues a revenue ruling each month with interest rates


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


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


Financial institutions eye FATCA compliance new US IRS guidance
  • Squire Patton Boggs
  • USA
  • February 20 2012

The Foreign Account Tax Compliance Act (FATCA) was enacted in March 2010 as the revenue offset provision for other legislation