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Biden Administration releases Green Book offering further detail on corporate and international tax proposals

OECD, USA - June 2 2021 On May 28, 2021, the U.S. Department of Treasury (“Treasury”) released its explanation of the Biden Administration’s Fiscal Year 2022 revenue…

Larry Crouch, Kristen M. Garry, Todd Lowther, Michael B. Shulman, Jay M. Singer, Adam Sternberg

US Senate to consider tax credit legislation under clean energy for America act

USA - June 2 2021 The Clean Energy for America Act (the “CEAA” or the “bill”), which would consolidate more than 40 existing energy incentives into three…

Larry Crouch, Molly Harding, Todd Lowther, Julia Pashin

IRS extends temporary use of electronic signatures to section 83(b) elections

USA - April 26 2021 On April 15, 2021, the U.S. Internal Revenue Service (the “IRS”) issued to services and enforcement employees of the IRS, a memorandum (the “April…

Todd Lowther, Gillian Emmett Moldowan, Michael B. Shulman

IRS Issues Final Regulations on section 45q carbon capture credits

USA - March 30 2021 The U.S. Internal Revenue Service (IRS) and the U.S. Treasury Department (“Treasury”) have issued final regulations (T.D. 9944) (the “Final…

Larry Crouch, Molly Harding, Todd Lowther, Julia Pashin

New final regulations issued under section 1061 make Significant Changes impacting 3-year holding period on carried interests

USA - January 19 2021 On January 7, 2021, the Internal Revenue Service (the IRS) and the U.S. Department of the Treasury (“Treasury”) issued final regulations (T.D. 9945)…

Matthew Behrens, Laurence E. Crouch, Derek Kershaw, Todd Lowther, Michael B. Shulman, Ahuva Weinreich