Jasper L. (Jack) Cummings , Jr.

Alston & Bird LLP

Articles

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Federal tax advisory: Hook Stock

USA - May 1 2015 Hook stock is stock issued by a parent corporation and held by its subsidiary. That does not seem very complicatedat first. We can imagine that...

D reorganization basis regulations finalized

USA - November 1 2014 In November the Treasury finalized a temporary and proposed regulation dealing with the basis of stock of the target corporation in a nondivisive D...

Inversions and Notice 2014-52

USA - October 1 2014 The hottest topic in federal corporate taxation in many years is the corporate inversion. The Treasury Department recently released notice 2014-52...

The attractive C corporation

USA - September 2 2014 In August a major energy company announced that the corporate managing partner would tender to buy out the publicly traded interests in its master...

Two Supreme Court tax decisions

USA - August 1 2014 During the current term, the Supreme Court of the United States decided very few tax cases. Two of those seem quite limited in scope, until you delve...