L. Matthew Waterhouse

Jones Day

Articles

Results 1 to 4 of 4


New Immediate Expensing Regulations Present Opportunities and Questions

USA - September 26 2019 Following up on 2018 proposed regulations, the government finalized certain aspects and issued new proposed rules on other aspects of the immediate…

Sean E. Jackowitz, Richard M. Nugent

Favorable Net Operating Loss Utilization Rules Could be Eliminated

USA - September 17 2019 Proposed regulations, if adopted, would impose substantial restrictions in many cases on a corporation's use of existing net operating losses and…

Colleen E. Laduzinski, Edward T. Kennedy, Richard M. Nugent

Proposed Rules for Full Expensing of Capital Investments

USA - August 3 2018 Proposed regulations explain the mechanics of immediate expensing ("bonus depreciation") allowing taxpayers to deduct 100 percent of the cost of…

Sean E. Jackowitz, Richard M. Nugent

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…

Andrew M. Eisenberg, Scott M. Levine, Richard M. Nugent, Ross E. Poulsen