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“Passthrough Deduction” Regulations for RICs Finalized with No Major Changes

USA - June 29 2020 On June 24, 2020, the Internal Revenue Service (the “IRS”) and the U.S. Department of Treasury (“Treasury”) issued final regulations (the “Final...

Martine Seiden Agatston, Malcolm Hochenberg, Amanda H Nussbaum, Christine N. Younger, Martin T Hamilton, Richard M Corn.

Proposed Regulations Provide Guidance to Exempt Organizations on Identifying Separate Unrelated Trade or Businesses

USA - May 29 2020 On April 23, the Treasury Department and the Internal Revenue Service (the “IRS”) issued helpful proposed regulations under section 512(a)(6) of the...

David S. Miller, Janicelynn Asamoto Park, Bowon Koh, Amanda H Nussbaum.

Proposed Regulations Provide Guidance to Exempt Organizations on Identifying Separate Unrelated Trade or Businesses

USA - May 5 2020 On April 23, the Treasury Department and the Internal Revenue Service (the "IRS") issued helpful proposed regulations under section 512(a)(6) of the...

David S. Miller, Janicelynn Asamoto Park, Bowon Koh, Amanda H Nussbaum.

Distressed Real Estate Workouts, Trades and Loan Purchases: Tax Consequences Matter

USA - April 29 2020 The COVID-19 pandemic has been wreaking havoc on the economy generally, and with respect to many asset classes of real estate, specifically, and the...

Steven L Lichtenfeld, Richard M Corn.

LIBOR Transition: U.S. Tax Guidance From the IRS

USA - October 15 2019 The U.S. tax authorities have issued substantial guidance related to the phase-out of LIBOR - relevant to lenders, borrowers and parties to financial...

Malcolm Hochenberg, Christine N. Sherman, Martin T Hamilton.