Search
Refine your search
9,152 results found
Skadden Arps Slate Meagher & Flom LLP | USA | 28 May 2020
Highlights From the Recently Issued Proposed Regulations Under Sections 162(f) and 6050X
On May 13, 2020, the U.S. Treasury Department and Internal Revenue Service issued proposed regulations under Sections 162(f) and 6050X of the Internal…
Kramer Levin Naftalis & Frankel LLP | USA | 21 May 2020
New Treasury Regulations Address Disallowance of Deductions for Fines, Penalties and Other Amounts
On May 12, the Department of the Treasury (Treasury) and the Internal Revenue Service (the Service) issued proposed regulations (REG-104591-18) that…
Loeb & Loeb LLP | USA | 17 May 2020
IRS Proposes Significant Changes to Revenue Procedure on Group Exemption Letters
In Notice 2020-36, issued on May 1, the IRS proposes new requirements to qualify for recognition of tax exemption on a group basis under Section…
Jackson Lewis PC | USA | 8 May 2020
ISS COVID-19 Compensation Guidance More Flexibility (Maybe) For Public Companies, But More Tax Risk (Maybe) For NEOS
The executive and equity compensation plans, agreements, policies and arrangements (collectively, the “Plans”) of publicly traded companies receive…
Holland & Hart LLP | USA | 6 May 2020
Deadlines and Commitments: DOL and IRS Temporary Rule for COVID
The US Department of Labor and Internal Revenue Service published temporary rules that extend certain deadlines under ERISA and the Internal Revenue…
Eversheds Sutherland (US) LLP | USA | 4 May 2020
Social distancing: When states decouple from the federal CARES Act
The CARES Act provides for special federal tax treatment for “coronavirus-related distributions” from most types of tax-qualified retirement plans…
Thompson Hine LLP | USA | 1 May 2020
IRS Grants Relief to Deadlines for “Like-Kind” Section 1031 Exchanges
Like-kind exchange transactions under Section 1031 of the Internal Revenue Code of 1986 (the “Code”) must abide by strict deadlines to identify…
Morgan Lewis | USA | 28 Apr 2020
IRS Provides Guidance for TEOs With Multiple Trades or Businesses to Calculate UBTI
The Internal Revenue Service (IRS) and the US Department of the Treasury released proposed regulations on April 23 that provide guidance for…
Hunton Andrews Kurth LLP | USA | 22 Apr 2020
Tax-Exempt Working Capital Financings
Due to existing volatility in financial markets and uncertainty regarding ordinary sources of revenue, governmental entities and 501(c)(3)…
McDermott Will & Emery | USA | 17 Apr 2020
IRS Guidance Signals More Stringent Scrutiny on Transfer Pricing Documentation
On April 14, 2020, the Internal Revenue Service (IRS) issued informal guidance in the form of Frequently Asked Questions (the “FAQs”), urging…
