We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Articles

Results 1 to 5 of 33
Most popular |Most recent


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 R. Sicular, 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 R. Sicular, 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 R. Sicular, Brad R. Okun.

Treasury Department Releases Regulations Concerning Section 199A

USA - August 24 2018 Recently-enacted Section 199A allows individuals, trusts and estates to deduct up to 20 of “qualified business income” from certain businesses...

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

The Effect of the Tax Cuts and Jobs Act on Employer Settlements of Sexual Harassment Claims

USA - January 22 2018 The new tax law enacted on December 22, 2017 contains a little-publicized provision that appears to be a response to the recent wave of sexual...

Liza M. Velazquez, Bruce Birenboim, David W. Brown, Michele Hirshman, Elizabeth M. Sacksteder, Justin D. Lerer, Robert A. Atkins, Daniel J. Toal, Maria Helen Keane, Allan J. Arffa, Jay Cohen, Lynn B. Bayard.