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Results: 1-10 of 17,216

It’s All Graevy
  • Baker McKenzie
  • USA
  • July 19 2018

Code Section 6751(b)(1) requires personal, written approval "by the immediate supervisor" of the "initial determination" of a penalty assessment. A


IRS Issues Final Regulations on Qualified Contributions
  • Steptoe & Johnson LLP
  • USA
  • July 19 2018

Today, the Treasury Department and the IRS issued final regulations regarding the definition of qualified matching contributions and qualified


LB&I Announces Five Additional International Compliance Campaigns
  • Baker McKenzie
  • USA
  • July 19 2018

On July 2, 2018 the IRS Large Business and International ("LB&I") division announced its approval and introduction of five additional compliance


A Binding Commitment Can Weather the Years: A Multi-Year Series of Transactions Treated as Related for Purposes of the Anti-Churning Rule
  • Baker McKenzie
  • USA
  • July 19 2018

The IRS in PLR 201820013 adopted the binding commitment test to determine that a multi-step acquisition constituted “a series of related transactions”


IRS Puts SALT Deduction Workarounds on Notice
  • Baker McKenzie
  • USA
  • July 19 2018

Under the Tax Cuts and Jobs Act, Congress amended Code Section 164 was amended to add a $10,000 limit on individual itemized deductions for state and


Employee Benefits Newsletter - Summer 2018
  • Jackson Lewis PC
  • USA
  • July 19 2018

In this Issue New Agency Guidance Makes Mental Health Parity and Addiction Equity Act Enforcement a Priority Finding Missing Participants in a


The State AG Report Weekly Update July 19, 2018
  • Cozen O'Connor
  • USA
  • July 19 2018

Alabama held a runoff election for the Republican AG primary race on July 17, 2018. Incumbent AG Steve Marshall won the primary against former AG Troy King and will face Democratic candidate Joseph Siegelman in the gener


Section 355 Distribution Untouched by Share Offering
  • Baker McKenzie
  • USA
  • July 19 2018

In a recent, taxpayer-friendly private letter ruling, the IRS ruled that a share offering immediately followed by a section 355 distribution would be


No rest for the weary-final regulations continue to target inversions without major changes
  • Eversheds Sutherland (US) LLP
  • USA
  • July 18 2018

On July 11, 2018, Treasury and the Internal Revenue Service (IRS) published final inversion regulations (TD 9834) which are largely consistent with


IRS No Longer Requires Reporting of Donor Data by Many Political Groups
  • Adams and Reese LLP
  • USA
  • July 18 2018

On Monday, the IRS and the Treasury Department announced that they would no longer require most tax-exempt organizations to report the names and