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IRS Issues Proposed Regulations on the Taxation of Carried Interests

USA - August 17 2020 On July 31, 2020, the Internal Revenue Service (“IRS”) and the Department of Treasury issued proposed regulations (the “Proposed Regulations”) on the…

Angelo Ciavarella, Albert D. Farr

IRS provides relief for renewable energy projects delayed by COVID-19

USA - June 3 2020 On May 28, 2020, the Internal Revenue Service (IRS) issued Notice 2020-41, which eased qualification requirements for investment tax credits (ITCs)…

Henry R. King, Donald G. Ousterhout, Robert M. Vilter

Summary of Certain Tax Provisions in the Coronavirus Aid, Relief, and Economic Security Act

USA - April 2 2020 On March 27, 2020, Congress passed, and President Trump signed into law, the Coronavirus Aid, Relief, and Economic Security Act (the Act). While the…

Angelo Ciavarella, Albert D. Farr, Jeffrey S. Korenblatt, James Melchin, Michelle Min

Summary of Tax Provisions in the Coronavirus Aid, Relief, and Economic Security Act

USA - March 29 2020 On March 27, 2020, Congress adopted, and President Trump signed into law, the Coronavirus Aid, Relief, and Economic Security Act (the Act). While the…

Angelo Ciavarella, Albert D. Farr, Jeffrey S. Korenblatt, James Melchin, Michelle Min

IRS’s proposed regulations may hamper the use of tax losses after an ownership change

USA - November 12 2019 On September 9, 2019, the Treasury Department (Treasury) and Internal Revenue Service (IRS) released proposed regulations under Section 382(h) of the…

Michelle Min, Alan J. Schwartz, James R. Tandler, Yun (Joy) Zhang