Search

Refine your search

Content type
Tags
Firm name
Author
Jurisdiction
Language

9,152 results found

Article

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…
Article

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…
Article

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…
Article

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…
Article

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…
Article

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…
Article

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…
Article

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…
Article

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)…
Article

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…
Previous page 1 2 3 ...