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IRS Issues Revenue Procedure and Proposed Regulations That Provide Limited Relief on Controlled Foreign Corporation Issues

USA - October 17 2019 On Tuesday, October 1, 2019, the Internal Revenue Service (“IRS”) and the Department of the Treasury (“Treasury”) issued Revenue Procedure 2019-40...

Scott M. Sontag, Patrick N. Karsnitz, Brian S. Grieve, Lindsay B. Parks, Jeffrey B. Samuels, David W. Mayo, Brad R. Okun.

IRS Proposes to Eliminate Taxpayer Favorable Safe Harbor for Corporations after Ownership Change

USA - September 12 2019 On Monday, September 9, 2019, the Internal Revenue Service (“IRS”) and the Department of the Treasury (“Treasury”) released proposed regulations (the...

Scott M. Sontag, Patrick N. Karsnitz, Brian S. Grieve, Lindsay B. Parks, Todd Hatcher, Jeffrey B. Samuels, David W. Mayo, Brad R. Okun.

Final and Proposed Regulations on Certain Income Inclusions Under the CFC Rules Related to Domestic Partnerships

USA - June 20 2019 On June 14, 2019, the Internal Revenue Service (the “IRS”) and the Department of the Treasury (“Treasury”) released final regulations (the “Final...

Scott M. Sontag, Patrick N. Karsnitz, Brian S. Grieve, Lindsay B. Parks, Mashiho Yuasa, Jeffrey B. Samuels, David W. Mayo, Brad R. Okun.

Final Regulations on Section 956 and “Deemed Dividends” from Controlled Foreign Corporations

USA - May 29 2019 On May 22, 2019, the Internal Revenue Service (the “IRS”) and the Department of the Treasury (“Treasury”) released final regulations (the “Final...

Scott M. Sontag, Patrick N. Karsnitz, Terry E. Schimek, Manuel S. Frey, Gregory A. Ezring, Brian S. Grieve, Lindsay B. Parks, Thomas V. de la Bastide III, Brian M. Janson, R. Robert Zochowski Jr, Monica K. Thurmond, Catherine L. Goodall, David Carmona, Brad J. Finkelstein, Brian Kim, Valerie E. Radwaner, Mark B. Wlazlo, Jeffrey B. Samuels, David W. Mayo, Brad R. Okun, Eric Goodison, Jordan E. Yarett.

New IRS and Treasury Guidance on Qualified Opportunity Zone Program

USA - October 23 2018 As part of the U.S. federal tax legislation enacted into law last year, Congress added provisions that provide tax benefits to encourage investments...

Scott M. Sontag, Patrick N. Karsnitz, Brian S. Grieve, Lindsay B. Parks, Jeffrey B. Samuels, David W. Mayo, Brad R. Okun.