Andrew M. Eisenberg

Jones Day

Articles

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Inflation Reduction Act Imposes New Tax on Corporate Stock Repurchases

USA - August 23 2022 On August 16, 2022, the Inflation Reduction Act of 2022 (the "Act") was signed into law, enacting a new nondeductible 1% Excise tax on certain share…

Amie Colwell Breslow, James P. Dougherty, Joseph A. Goldman, Lori A. Hellkamp, Edward T. Kennedy

New Fast-Track IRS Guidance for Spin-Offs and Other Corporate Transactions

USA - January 24 2022 On January 14, 2022, the Internal Revenue Service ("IRS") released Revenue Procedure 2022-10, which establishes a "fast-track processing" pilot…

Amie Colwell Breslow, Lori A. Hellkamp, Peter E. Izanec, Edward T. Kennedy, Scott M. Levine

House of Representatives Releases First Draft of Tax Reform Bill

USA - November 4 2017 On November 2, 2017, the House Ways and Means Committee released its first draft of much-anticipated comprehensive U.S. tax reform legislation as the…

Joseph A. Goldman, Edward T. Kennedy, Raymond J. Wiacek

IRS Opens Pilot Program on Tax-free Spin-offs

USA - October 6 2017 On September 21, 2017, the Internal Revenue Service ("IRS") released Revenue Procedure 2017‑52, establishing a pilot program for issuing private…

Scott M. Levine, Richard M. Nugent, Ross E. Poulsen, L. Matthew Waterhouse

Treasury Releases Final Debt/Equity Regulations

USA - October 20 2016 On October 13, 2016, the U.S. Treasury Department released final debt/equity regulations under section 385 of the Internal Revenue Code aimed…

Joseph A. Goldman, Edward T. Kennedy, Scott M. Levine