Jasper L. (Jack) Cummings , Jr.
Alston & Bird LLP
Articles
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 complicated—at 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…
