We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results:1-10 of 406

Recent Sixth Circuit Decision Clarifies Appealability of Bankruptcy Court Orders
  • Caplin & Drysdale, Chartered
  • USA
  • December 12 2018

The United States Court of Appeals for the Sixth Circuit recently examined and then clarified and set forth the test for evaluating the appealability


The New Voluntary Disclosure Practice: A Fair Compromise?
  • Caplin & Drysdale, Chartered
  • USA
  • December 3 2018

On November 29, 2018, the IRS released updated Voluntary Disclosure Practice (VCP) procedures applicable to both offshore and domestic voluntary


Updated: Year-End Charitable Giving Ideas: IRA Rollovers and “Bunching” Charitable Deductions
  • Caplin & Drysdale, Chartered
  • USA
  • November 28 2018

Recent tax law changes amplify the benefits of two different charitable giving ideas: (1) "bunching" charitable giving to maximize deductions and (2)


Proposed Regulations Under Section 956
  • Caplin & Drysdale, Chartered
  • USA
  • November 7 2018

Corporate taxpayers that own interests in controlled foreign corporations ("CFCs") should be aware that proposed regulations issued on October 31


Year-End Updates on Partnership Representatives
  • Caplin & Drysdale, Chartered
  • USA
  • November 6 2018

Summer 2018 proved to be an active time in the implementation cycle of the new partnership audit regime, created under the Bipartisan Budget Act of


When Opportunity Knocks: Qualified Opportunity Zone Proposed Regulations Released
  • Caplin & Drysdale, Chartered
  • USA
  • October 22 2018

On Friday, October 19, 2018, the IRS released proposed Treasury Regulations under sections 1400Z-1 and 1400Z-2 and Revenue Ruling 2018-29 to clarify


U.S. Supreme Court Denies Request for Stay of Ruling Requiring Nonprofit Donor Disclosure
  • Caplin & Drysdale, Chartered
  • USA
  • September 19 2018

The U.S. Supreme Court has rejected a request to stay a prior federal district court opinion that vacated a key Federal Election Commission donor


Current issues in Chapter 15 discovery
  • Caplin & Drysdale, Chartered
  • USA
  • August 24 2018

Unlike Chapter 7 liquidations and Chapter 11 reorganisations, cases filed under Chapter 15 of the Bankruptcy Code are ancillary - essentially


IRS Issues Guidance on Calculating Unrelated Business Income Tax
  • Caplin & Drysdale, Chartered
  • USA
  • August 24 2018

The Tax Cuts and Jobs Act changed the way tax-exempt organizations calculate their unrelated business taxable income (UBTI). No longer can


SDNY Bankruptcy Court Enters Final Default Judgments Against Properly Served Foreign Defendants
  • Caplin & Drysdale, Chartered
  • USA
  • August 22 2018

Recently, in the Advance Watch bankruptcy, the Bankruptcy Court for the Southern District of New York ruled that a bankruptcy judge is authorized to