Lori A. Hellkamp
Jones Day
Articles
Jones Day Talks®: Hard Forks and Airdrops — The IRS Issues Cryptocurrency Tax Guidance
USA - February 25 2020 The IRS’s first guidance on the taxation of cryptocurrency in five years provides some new insights, but also leaves several issues unresolved. Jones…
Warning: U.S. Tax Regulations Impact Completed Foreign Sales Retroactively and Domestic Partnerships
USA - June 25 2019 The Situation: On June 14, 2019, the IRS and U.S. Treasury released more than 500 pages of proposed, temporary, and final regulations…
Proposed FIRPTA Regulations Provide Clarity for Pension Funds
USA - June 12 2019 New IRS guidance issued on qualified foreign pension fund exception.…
Blockchain and Tax: Navigating Uncertainty
USA - April 29 2019 Virtual currencies (often called cryptocurrencies) such as Bitcoin are perhaps blockchain's best-known application. As these and other…
Amie Colwell Breslow, Edward T. Kennedy, Joseph A. Goldman, Mark W. Rasmussen, Todd Wallace.
Proposed Regulations Address Deductibility of Business Interest Expense
USA - November 30 2018 Important guidance issued on the new 30 percent limitation on deductibility of business interest On November 26, 2018, the U.S. Treasury released…
