USA - May 28 2020
On May 13, 2020, the U.S. Treasury Department and Internal Revenue Service issued proposed regulations under Sections 162(f) and 6050X of the Internal…
Paige D. Braddy, Scott H. Rabinowitz, David A. Schneider
USA - February 5 2020
A recent Technical Advice Memorandum (TAM) issued by the Internal Revenue Service (IRS) National Office concludes that a target company required under…
Scott H. Rabinowitz, David A. Schneider
USA - October 17 2019
On October 9, 2019, the Internal Revenue Service (IRS) issued long-awaited guidance relating to transactions involving virtual currencies, such as…
Su Da, Nathan W. Giesselman, Edward E. Gonzalez, Diana M. Lopo
USA - August 20 2018
The Internal Revenue Service (IRS) and Department of the Treasury recently proposed regulations that shed light on how the new, expanded bonus…
Jay P. Cosel, Scott H. Rabinowitz, David A. Schneider
USA - June 22 2018
The U.S. Supreme Court upended 51 years of precedent on Thursday, June 21, 2018, when it held in a 5-4 decision that a state can require an online…
Christopher P. Bowers, Carl R. Erdmann, David F. Levy, Eric B. Sensenbrenner