USA - September 16 2020
On July 28, 2020, the U.S. Treasury Department released final and proposed regulations under section 163(j) of the Internal Revenue Code, which…
Colleen E. Laduzinski, Edward T. Kennedy.
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…
Candace A. Ridgway, L. Matthew Waterhouse, Sean E. Jackowitz.
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, L. Matthew Waterhouse.
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…
Edward T. Kennedy, Kelly Rubin, Lori A. Hellkamp.
USA - August 3 2018
Proposed regulations explain the mechanics of immediate expensing ("bonus depreciation") allowing taxpayers to deduct 100 percent of the cost of…
Candace A. Ridgway, L. Matthew Waterhouse, Sean E. Jackowitz.