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...
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...
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...
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...
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...