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IRS Issues Proposed Regulations on Device and Active Trade or Business Under Section 355
  • Steptoe & Johnson LLP
  • USA
  • July 18 2016

As foreshadowed in Notice 2015-59 and the accompanying no-rules in Revenue Procedure 2015-43 last September, the Treasury Department and the IRS have


New opportunities to raise funds with expanded net operating loss carryback provisions
  • Steptoe & Johnson LLP
  • USA
  • November 17 2009

Businesses across all industries, particularly owners of distressed real estate assets and mortgage-related assets (such as home builders, commercial real estate owners, banks, mortgage lenders, and insurers), have been searching for ways to raise funds in the wake of the recession and slow-thawing credit markets.


Lisa M. Zarlenga
  • Steptoe & Johnson LLP