Kevin Hall
McDermott Will & Emery
Articles
Tax Reform Insights: IRS Proposes Section 163(j) Regulations - New Business Interest Expenses Deduction Limit
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…
Section 1202 Post-TCJA
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…
IRS Issues Proposed Regulations Intended to Clarify Carried Interest Rules
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…
Alejandro Ruiz, Gregory M. Weigand, Patrick J. McCurry, Thomas P. Ward.
IRS Publishes Proposed Section 199A Regulations
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…
IRS Proposes Section 163(j) Regulations - New Business Interest Expenses Deduction Limit
USA - December 21 2018 On November 26, 2018, the Internal Revenue Service (IRS) issued proposed regulations (Proposed Regulations) pursuant to section 163(j)…
