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Section 45Q carbon capture and sequestration final regulations released

USA - January 6 2021 On January 6, 2021, the Internal Revenue Service and the Department of the Treasury released final regulations on the IRC section 45Q carbon capture…

Amish M. Shah, Bradley M. Seltzer, David M. McCullough, Dorothy B. Franzoni, Engin K. Nural, Graham R. Green, Joshua L. Belcher, Lino Mendiola III, Madeleine M.L. Tan, Ram C. Sunkara, Susan G. Lafferty, Thomas H. Warren, Wes Sheumaker.

Congress unveils 2020 energy tax extenders

USA - December 21 2020 Congress is moving rapidly towards passing the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (Extenders Bill) as part of the Consolidated…

Amish M. Shah, Bradley M. Seltzer, David M. McCullough, Dorothy B. Franzoni, Engin K. Nural, Graham R. Green, H. Karl Zeswitz, Joseph C. Hall, Joshua L. Belcher, Madeleine M.L. Tan, Maria Todorova, Ram C. Sunkara, Sarah E. Paul, Scott Wright, Susan E. Seabrook, Susan G. Lafferty, Thomas H. Warren.

Financial Crime Horizon scanner - Q3

USA - September 22 2020 The Evaluation of Corporate Compliance Programs provides guidance to prosecutors conducting an investigation of a corporation and determining whether…

Andrea L. Gordon, Emily M. Rosenblum, Pooja Kohli, Sarah E. Paul.

IRS representatives give insight into enforcement, implementation of TCJA, CARES Act, and section 965

USA - August 11 2020 Speaking at the July 29 meeting of the ABA Section on Taxation, Practice and Procedure, Internal Revenue Service (IRS) officials and Chief Counsel…

Ellen McElroy, James N. Mastracchio, Jessica R. Rodgers, Robert S. Chase II, Susan E. Seabrook.

DC Circuit denies recovery of income tax allowance by oil pipeline partnership

USA - August 5 2020 On July 31, 2020, the US Court of Appeals for the DC Circuit issued a per curiam opinion in SFPP L.P. v. Federal Energy Regulatory Commission, et al…

Amish M. Shah, Bradley M. Seltzer, Engin K. Nural, Graham R. Green.