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Tax Alert - 2017 Installment Sale Tax Planning to Benefit From Pending Income Tax Rate Decreases

USA - April 3 2017 Congress and the Trump Administration have expressed a strong desire for new legislation to significantly reduce individual and corporate income tax…

Steven E. Grob

Significance of the Partnership Representative Under the New Centralized Partnership Audit Regime

USA - February 14 2017 The procedures relating to audits of entities taxed as partnerships (including many limited liability companies) have been almost completely revised…

John A. Abbo, Steven E. Grob, Anthony Ilardi, Jr.

New Tax Regulations Significantly Impact Many Common Partnership Transactions

USA - December 8 2016 The Treasury recently issued several new final, temporary and proposed regulations under Code Sections 704, 707 and 752 (the "New Regulations")…

Steven E. Grob, Robert W. Nelson

Expansive Debt/Equity Regulations Finalized with Modifications from Proposed Regulations

USA - November 21 2016 On April 4, 2016, Treasury released proposed regulations under Section 385 of the Internal Revenue Code ("Code") governing when intercompany debt will…

Steven E. Grob, Robert W. Nelson

Update Regarding Department of Treasury Proposed Section 385 Regulations on Classification of Instruments as Debt or Equity

USA - June 6 2016 As an update to Dykema's May 2 alert entitled, Implications of Proposed Debt/Equity Regulations Extend Far Beyond Anti-Inversion Measures…

James Brandell, Steven E. Grob, Mary Beth L. McGowan, Robert W. Nelson