USA - July 29 2022
On July 27, 2022, Senate Majority Leader Chuck Schumer (D-NY) and Senator Joe Manchin (D-WV) announced an agreement on a climate, health and tax…
Alex Farr, Andrew M Granek, Alejandro Ruiz, Kwabena A. Yeboah
USA - December 26 2018
On November 26, 2018, the Internal Revenue Service (IRS) issued proposed regulations (Proposed Regulations) pursuant to section 163(j). Public Law…
Emily Mussio, David Sherwood
USA - May 22 2018
Changes made by tax reform have caused companies to reevaluate their structures. This reevaluation extends to the most fundamental decision: choice of…
Michael J. Wilder, Daniel N. Zucker
USA - August 24 2020
The Internal Revenue Service (IRS) recently issued proposed regulations under section 1061, a provision enacted as part of the Tax Cuts and JOBS Act…
Patrick J. McCurry, Alejandro Ruiz, Thomas P. Ward, Gregory M. Weigand
USA - August 24 2018
The IRS recently issued proposed regulations under Section 199A, a provision enacted as part of tax reform to allow individuals and certain other…
Patrick J. McCurry, Alejandro Ruiz, Thomas P. Ward