We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Results 1 to 5 of 5
Most popular |Most recent


President Signs Federal Tax Bill into Law - What You Need to Know Before the End of 2017

USA - December 22 2017 On December 22, 2017, President Trump signed into law H.R. 1, the “Tax Cuts and JOBS Act.” The Act, which the House and Senate both...

Jeffrey S. Korenblatt, Leo N. Hitt, Kelley C. Miller, Arnold E. Grant, Ruth N. Holzman.


Certain tax-related provisions of the Patient Protection and Affordable Care Act

USA - March 31 2010 On March 23, 2010, President Obama signed the Patient Protection and Affordable Care Act of 2010 (the "PPACA") into law....

Angelo Ciavarella, Jeffrey E. Kaylor.


Treasury Proposes Fundamental New Limitations on Related Party Lending Transactions - With Retroactive Effect!

USA - May 4 2016 The U.S. Treasury Department has very recently and unexpectedly released significant guidance that promises, if finalized, to fundamentally limit the...

Jeffrey S. Korenblatt, Angelo Ciavarella.


Proposed carried interest legislation

USA - April 8 2009 On April 2, 2009, Congressman Sander Levin (D-Mich.), a member of the House Ways and Means Committee, introduced in the U.S. House of Representatives "carried interest tax reform legislation" that, among other things, generally treats income with respect to "carried interests" as ordinary income (rather than capital gain), and therefore subjects such income to federal income tax at ordinary income tax rates rather than preferred capital gains tax rates....

Michael E. Bleier, Arnold E. Grant, Angelo Ciavarella, James S.H. Null.


IRS announces proposal to require taxpayer disclosure of uncertain tax positions

USA - February 5 2010 On January 26, 2010, the Internal Revenue Service (the "IRS") issued Announcement 2010-9 (the "Announcement"), which outlines its plan to require certain business taxpayers to annually disclose uncertain tax positions on their tax returns....

Michael A. Meyers, Angelo Ciavarella, Jeffrey E. Kaylor.