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Inflation Reduction Act targets carried interests

USA - July 30 2022 On June 27, US Senators Joe Manchin and Chuck Schumer announced proposed legislation referred to as the Inflation Reduction Act of 2022 (the Act). The…

Wes Sheumaker, Brian Tschosik, H. Karl Zeswitz

Surviving the fallout: Special issues facing syndicated conservation easement investors

USA - August 14 2020 In recent months, the IRS has continued its attack on syndicated conservation easement transactions. Many syndicated partnerships are now under IRS…

Frank Comparetto III, James N. Mastracchio, Wes Sheumaker

Whose Loss Is it Anyway? Losses in M&A after the CARES Act

USA - April 23 2020 Net operating losses (NOLs) of a corporation are often one of its most significant tax attributes and may be a meaningful economic driver in a…

Reginald J. Clark, Taylor M. Kiessig, James N. Mastracchio, Jed Rogers, Susan E. Seabrook

The CARES Act — Stimulating tax provisions

USA - March 31 2020 On Wednesday, March 25, 2020, in response to the economic crisis caused by COVID-19, the United States Senate unanimously passed the Coronavirus Aid…

Adam B. Cohen, Aaron M. Payne, Robert S. Chase II, Taylor M. Kiessig, Ellen McElroy, Mary E. Monahan, Phillip T. Ogea, Sarah E. Paul, Michael D. Resnick, Wes Sheumaker, Rich Sun

LB&I aims new campaigns at taxpayers at home and abroad

USA - July 31 2019 On July 19, 2019, the Large Business and International (LB&I) Division of the Internal Revenue Service (IRS) announced the addition of six compliance…

Graham R. Green, James N. Mastracchio, Sarah E. Paul, Susan E. Seabrook, Amish M. Shah, Rebecca M. Stork, Daniel G. Strickland, Carol P. Tello