Andrew M. Eisenberg

Jones Day


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Treasury Department and IRS issue long-awaited inversion guidance

USA - September 24 2014 On September 22, 2014, the U.S. Treasury Department and the IRS issued long-awaited inversion guidance in the form of Notice 2014-52. The Notice sets…

Andrew M. Levine, Edward T. Kennedy, Lester W. Droller, Raymond J. Wiacek, Robert A. Profusek.

Internal Revenue Code Section 336(e) elections: basic overview

USA - September 13 2013 The U.S. Treasury Department recently issued final regulations allowing certain taxpayers to make a special election to treat a disposition of…

Lester W. Droller, Patrick J. Browne Jr..