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Results: 1-10 of 167

Tax Talk - Volume 10, No. 2 August 2017
  • Morrison & Foerster LLP
  • European Union, United Kingdom, USA
  • August 11 2017

With the failure of health care legislation to “repeal and replace” the Affordable Care Act, eyes in Washington, D.C. are now turning to tax reform


IRS Reissues Proposed Regulations for Centralized Partnership Audit Regime
  • Morrison & Foerster LLP
  • USA
  • June 20 2017

The new rules represent a complete overhaul of partnership audit, assessment, and collection procedures. Taxpayers should review and potentially amend


Talk Talk - Volume 10, No. 1 May 2017
  • Morrison & Foerster LLP
  • USA
  • May 8 2017

On April 26, 2017, amidst much anticipation, the Trump administration released its tax plan, entitled “2017 Tax Reform for Economic Growth and


Trump Administration Releases One-Page Tax Plan
  • Morrison & Foerster LLP
  • USA
  • April 28 2017

On April 26, 2017, amidst much anticipation, the Trump administration released its tax plan, entitled "2017 Tax Reform for Economic Growth and


Tax Talk - Volume 9, No. 4 February 2017
  • Morrison & Foerster LLP
  • OECD, United Kingdom, USA
  • February 13 2017

In case you haven't heard, Donald Trump is now president of the United States. Republicans now control the House, Senate, and Presidency. With this


IRS Provides Guidance on TLAC
  • Morrison & Foerster LLP
  • USA
  • December 21 2016

On December 16, 2016, the Internal Revenue Service ("IRS") issued Revenue Procedure 2017-12 (the "Revenue Procedure"), which provides that certain


Quick Guide to REIT IPOs
  • Morrison & Foerster LLP
  • USA
  • November 17 2016

Real Estate Investment Trusts ("REITs") are endlessly inventive. They were first developed in the 1960s as a means for ordinary retail investors to


IRS Issues Final Debt-Equity Regulations
  • Morrison & Foerster LLP
  • USA
  • October 21 2016

On October 13th, the Internal Revenue Service ("IRS") followed through on its promise to issue final regulations and temporary regulations under


Tax Talk: Volume 9, Issue 3, October, 2016
  • Morrison & Foerster LLP
  • USA
  • October 13 2016

On September 27, 2016, the IRS issued proposed regulations (the "Proposed Regulations") providing guidance relating to the income test and asset


Final Regulations Clarify the Definition of “Real Property” Under the REIT Rules
  • Morrison & Foerster LLP
  • USA
  • September 14 2016

On August 31, 2016, the Treasury Department published final regulations (the “Final Regulations”) clarifying the definition of “real property” under