Richard M. Nugent

Jones Day

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U.S. Tax Reform Proposal Highlights Potential Sweeping Changes

USA - October 6 2017 The Trump Administration, in collaboration with the House and Senate, has introduced a Framework for tax reform legislation that could bring sweeping…

Edward T. Kennedy, James S. Wang, Joseph A. Goldman, Raymond J. Wiacek, Scott M. Levine.

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…

Edward T. Kennedy, Kelly Rubin, Lori A. Hellkamp.

IRS Will Resume Ruling on Important Spin-Off Issues

USA - May 23 2017 The IRS recently provided taxpayers with favorable guidance involving tax-free spin-offs. First, the IRS will resume issuing private rulings that…

James S. Wang.

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, L. Matthew Waterhouse.

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…

Candace A. Ridgway, L. Matthew Waterhouse, Sean E. Jackowitz.