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…
Kevin Hall, 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…
Kevin Hall, Alejandro Ruiz, Thomas P. Ward
USA - March 23 2016
On February 5, 2016, the Internal Revenue Service (IRS) released Chief Counsel Advice 201606027 (the 2016 CCA) in which the IRS concluded, among…
USA - August 18 2015
On July 22, 2015, the U.S. Department of the Treasury and the Internal Revenue Service (IRS) released proposed regulations under Section 707(a)(2)(A)…
Kevin J. Feeley, Thomas P. Ward
USA - February 27 2013
The U.S. Treasury Department recently released regulations on the tax treatment of noncompensatory options issued by a partnership, as well as…
Kevin J. Feeley