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Weekly IRS Roundup March 29 - April 2, 2021

USA - April 6 2021 Presented below is our summary of significant Internal Revenue Serve (IRS) guidance and relevant tax matters for the week of March 29, 2021 - April 2…

Weekly IRS Roundup March 22 - March 26, 2021

USA - March 29 2021 Presented below is our summary of significant Internal Revenue Serve (IRS) guidance and relevant tax matters for the week of March 22, 2021 - March…

New Final Regulations Revise Rules on the Application of Section 163(j) to CFCs

USA - January 25 2021 As amended by the Tax Cuts and JOBS Act (TCJA), section 163(j) of the Internal Revenue Code (the Code) provides that a taxpayer’s interest expense is…

David G. Noren, En-Jiun Enrica Ma.

Government Releases Final Regulations on FDII and GILTI Deduction

USA - July 24 2020 On July 9, 2020, the US Department of the Treasury (Treasury) and Internal Revenue Service (IRS) released Final Regulations (Final Regulations) that…

Brian H. Jenn, Gregory M. Weigand, Michael J. Bruno.

Fifth Circuit Rules that Law Firm Clients’ Identities Are Not Privileged

USA - April 28 2020 In Taylor Lohmeyer Law Firm P.L.L.C. V. United States, No. 19-50506, the United States Court of Appeals for the Fifth Circuit held that a Texas-based…

Andrew R. Roberson, Kevin Spencer.