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Proposed Treasury Regulations Provide Details on U.S. Tax Reform's Transition Tax
  • Jones Day
  • USA
  • August 16 2018

Just in time for tax return filing, much-needed guidance has been issued on the application of the transition tax on foreign subsidiaries' earnings

IRS Releases Proposed Regulations for Deductions under Section 199A
  • Greenspoon Marder LLP
  • USA
  • August 15 2018

On August 8, 2018, the Internal Revenue Service (“IRS”) released proposed regulations for deductions taken under section 199A of the Internal Revenue

Time to Update Your Partnership Agreement
  • McGuireWoods LLP
  • USA
  • August 14 2018

Last week, the U.S. Department of the Treasury and the Internal Revenue Service issued final regulations concerning the designation and authority of a

Changes to Donor Disclosure Requirements
  • Patterson Belknap Webb & Tyler LLP
  • USA
  • August 13 2018

Under newly released rules, certain tax-exempt organizations are no longer required to disclose personally identifiable donor information on their

Treasury Releases Long-Anticipated Guidance on Taxation of Passthrough Entities
  • Brownstein Hyatt Farber Schreck LLP
  • USA
  • August 9 2018

On Aug. 8, 2018, the Department of Treasury issued proposed regulations under Section 199A of the Internal Revenue Code ("Code") regarding the

IRS Issues Proposed Regulations That Address Tax Reform Changes to Bonus Depreciation
  • Sullivan & Cromwell LLP
  • USA
  • August 8 2018

Last week, the Internal Revenue Service and the Treasury Department issued proposed regulations (the "Proposed Regulations")1 addressing bonus

Ninth Circuit Withdraws Altera Opinion Reversing Tax Court on Cost-Sharing Arrangements: New Judge Added to Panel to Reconsider the Appeal
  • Sullivan & Cromwell LLP
  • USA
  • August 7 2018

On August 7, 2018, the U.S. Court of Appeals for the Ninth Circuit withdrew its July 24, 2018 opinion in Altera Corporation v. Commissioner to allow

Alta Wind: Federal Circuit Reverses Trial Court and Kicks Case Back to Answer Primary Issue
  • McDermott Will & Emery
  • USA
  • August 6 2018

On July 27, 2018, the US Court of Appeals for the Federal Circuit in Alta Wind v. United States, reversed and remanded what had been a resounding

Qualified Opportunity Zones: A New Tax-Advantaged Investment Strategy
  • Dykema Gossett PLLC
  • USA
  • August 6 2018

The 2017 tax act (Pub. L. No. 115-97) introduced a new program designed to encourage investments in low-income communities throughout the country that

No Tax Deduction for Sexual Harassment Settlements Subject to Confidentiality Provision
  • Jackson Lewis PC
  • USA
  • August 6 2018

Congress recently passed the 2017 Tax Cuts & JOBS Act which includes Internal Revenue Code 162(q). Specifically, 162(q) provides: No deduction is