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Corporate provisions in Final Regulations under Section 163(j)

USA - August 11 2020 On July 28, 2020, Treasury and the IRS released highly anticipated final regulations under section 163(j) and related amended regulations under...

Taylor M. Kiessig, Christopher W. Schoen, Graham R. Green, Brian Tschosik.

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...

Taylor M. Kiessig, Susan E. Seabrook, Jed Rogers, James N. Mastracchio, Daniel R. McKeithen.

Party Like It’s 1986: Business Impacts of the Bill Formerly Known as the Tax Cuts and Jobs Act

USA - December 22 2017 On December 22, 2017, the President signed into law the bill formerly known as the Tax Cuts and Jobs Act (the Final Bill), which was passed by the...

Ellen McElroy, Bradley M. Seltzer, Mary E. Monahan, Adam B. Cohen, Daniel R. McKeithen, Robert S. Chase II, Aaron M. Payne, Randy Buchanan, Amish M. Shah.

Reconciling the Differences, the Senate Tax Cuts and Jobs Act

USA - November 16 2017 On November 9, 2017, the Senate Finance Committee released a Description of the Chairman's Mark of the "Tax Cuts and Jobs Act" and on November 14...

Ellen McElroy, Carol P. Tello, Adam B. Cohen, Daniel R. McKeithen, Robert S. Chase II, Aaron M. Payne, Wes Sheumaker, Saren Goldner, Amish M. Shah.

How a Framework Becomes a Law: House Republicans Release Tax Reform Bill

USA - November 7 2017 On November 2, 2017, Republicans on the House Ways and Means Committee released their much anticipated tax reform bill, titled the Tax Cuts and Jobs...

Jessica A. Eisenmenger, Taylor M. Kiessig, Ellen McElroy, Michael D. Resnick, Eric Santos, Adam B. Cohen, Daniel R. McKeithen, Robert S. Chase II, Aaron M. Payne, Wes Sheumaker, Todd A. Lard, Saren Goldner, Daniel R.B. Nicholas, Amish M. Shah.