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Small Business Jobs Act affects source rules for guarantee fees
  • Morrison & Foerster LLP
  • USA
  • October 13 2010

As discussed in our prior client alert "Small Business Jobs Act of 2010Key Revenue-Raising Provisions," the Small Business Jobs Act of 2010 (signed into law on September 27, 2010) includes $12 billion in tax cuts aimed at small businesses and several revenue raising provisions.

Tax patents - update on in re Bilski
  • Morrison & Foerster LLP
  • USA
  • July 16 2010

In prior issues of MoFo Tax Talk,3 we discussed In re Bilski, No. 2007-1130 (Fed. Cir. Oct. 30, 2008) and tax patents.

HIRE Act FACTA recap
  • Morrison & Foerster LLP
  • USA
  • March 31 2010

As discussed in our prior client alert "FATCA Provisions Enacted Into Law: New Withholding Tax, Ban on Bearer Bonds, and Withholding on Dividend Equivalents," on March 18, 2010, President Obama signed into law the HIRE Act.