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Delaware Chancery Court Dismisses Challenge to MLP Drop Down Transaction
  • Bracewell LLP
  • USA
  • May 20 2016

The Delaware Chancery Court recently dismissed a challenge to a transaction in which a master limited partnership (the "MLP") repurchased an interest

Prescriptions of the Blue Book on the New Partnership Audit Rules
  • McDermott Will & Emery
  • USA
  • May 12 2016

In November 2015, the Bipartisan Budget Act of 2015 (the Act) instituted a new regime for federal tax audits of entities treated as partnerships for

April 2016 Tax Credits & Incentives Update
  • Horwood Marcus & Berk
  • USA
  • May 9 2016

Given the fall elections, this spring legislative session is a time for legislators to show their constituents their support for growing the economy

New Tax Litigation Troubles For Liquidating Trustees
  • Steptoe & Johnson LLP
  • USA
  • May 5 2016

A core principle of bankruptcy tax litigation holds that “bankruptcy courts have universally recognized their jurisdiction to consider tax issues

Doing Business in North America (Volume 1 - United States)
  • Miller Canfield PLC
  • USA
  • April 23 2016

In choosing to conduct business in the United States, businesses based in other countries should keep in mind that business entities are formed under

Year-End Bonuses
  • Dickinson Wright PLLC
  • USA
  • February 22 2016

A recent Tax Court decision suggests that professional corporations should carefully reconsider the oft-used practice of paying and deducting

Illinois Appellate Court Upholds Finding of Consumer Fraud Act Violation in Sales Tax Overcollection Case
  • McDermott Will & Emery
  • USA
  • February 9 2016

The Illinois Appellate Court recently affirmed a finding for a plaintiff individual, upholding the circuit court’s conclusion that defendant Sears

Holding Company Gets Factored Out of Parent's Colorado Combined Return
  • Sutherland Asbill & Brennan LLP
  • USA
  • February 3 2016

On January 20, a Denver trial court ruled that Agilent Technologies World Trade, Inc. (World Trade), a holding company with no property or payroll of

Open for Nonbusiness: Oregon Tax Court Holds Insurance Company's Gain Was Nonbusiness Income
  • Sutherland Asbill & Brennan LLP
  • USA
  • February 1 2016

The Magistrate Division of the Oregon Tax Court held that an insurance company's gain from the sale of a subsidiary and income from a holding

New Partnership Audit Rules Impact Both Existing and New Partnership and LLC Operating Agreements
  • McDermott Will & Emery
  • USA
  • January 29 2016

On November 2, 2015, President Barack Obama signed the Bipartisan Budget Act of 2015 (the Act) into law, instituting for tax years commencing after