C. Wells Hall, III
Nelson Mullins Riley & Scarborough LLP
Articles
North Carolina DOR Issues Important Notice Regarding UDITPA Change to Definition of Apportionable Income
USA - January 8 2021 The North Carolina Department of Revenue issued “Important Notice: Corporate Tax - Secretary Announces That New Statute Abrogated Prior Final Agency…
Nelson Mullins Tax Report: Coronavirus Response and Relief Act
USA - January 4 2021 After months of protracted negotiations, the Senate and the House passed the omnibus spending and Coronavirus relief bill known as the Consolidated…
Sabrina Conyers, Chip Gray, Drew Hermiller, Maurice D. Holloway, William S. Richmond, Bobby Streisel, Matthew R. Zischke
North Carolina Governor Signs Bill Addressing IRS Conformity and Other Significant Changes to North Carolina Tax Law
USA - July 6 2020 North Carolina Governor Roy Cooper signed into law H.B. 1080 (the “Bill”) on Tuesday, June 30, 2020. The Bill (i) decouples certain provisions of the…
Treasury Releases Relief for Opportunity Funds Affected by COVID-19
USA - June 8 2020 In response to the economic disruptions caused by the COVID-19 pandemic, the United States Treasury Department (“Treasury”), on June 4, 2020, issued…
IRS Says 'No Sale' on Transfer of LLC Interest From Subtrust to Deemed Owner Under Section 678
USA - June 5 2020 The Internal Revenue Service (“IRS”) recently issued a Private Letter Ruling (“PLR” or “Letter Ruling”) providing non-recognition treatment to the…
