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IRS Suspends Prior Guidance Limiting Tax-Free Spinoffs

USA - April 3 2019 On March 21, 2019, the IRS announced it is temporarily suspending two revenue rulings addressing tax-free spinoffs. The suspended rulings had…

Benjamin Rogers, Hudson Todd.

Proposed Regulations Remove Tax Obstacles to Secure U.S. Domestic Corporate Borrowings

USA - November 6 2018 On October 31, 2018 the Treasury Department released proposed regulations under section 956 of the Internal Revenue Code of 1986, as amended, that…

Elaine B. Murphy, Sara Clevering.

Podcast: Illinois Tool Works Inc. & Subsidiaries v. Commissioner of Internal Revenue

USA - October 31 2018 In this Ropes & Gray podcast, Ben Simmons, an associate in the tax group, is joined by David Saltzman, a partner in the tax group, to discuss the…

Benjamin Simmons.

Case of the Quarter Podcast: Illinois Tool Works Inc. & Subsidiaries v. Commissioner of Internal Revenue

USA - October 30 2018 In this Ropes & Gray podcast, Ben Simmons, an associate in the tax group, is joined by David Saltzman, a partner in the tax group, to discuss the…

Benjamin Simmons.

IRS Considers Giving More Ventures Access to Tax-Free Spinoffs

USA - October 2 2018 On September 25, 2018, the IRS announced that it is considering guidance on the treatment of spinoffs involving business ventures engaged in research…

Benjamin Rogers, Hudson Todd.