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Results: 1-10 of 34,957

IRS Provides Guidance on Stock Distributions for Publicly Offered REITs and RICs
  • Latham & Watkins LLP
  • USA
  • August 18 2017

Revenue procedure sets forth requirements for ensuring certain stock distributions are treated as property distributions eligible for dividends paid


U.S. Tax Court Ruling Exempts Gain on Foreign Partner's Sale of a Partnership Interest
  • Foley & Lardner LLP
  • USA
  • August 17 2017

On July 13, 2017, the U.S. Tax Court issued a decision in Grecian Magnesite Mining, Industrial & Shipping Co., SA v. Commissioner, 149 T.C. No. 3


Eighth Circuit grants Union Pacific $75 million in Tax Relief
  • Baker Sterchi Cowden & Rice LLC
  • USA
  • August 17 2017

Earlier this month, the Eight Circuit Court of Appeals overturned the lower court’s decision in a case that involved a dispute over whether the


Sovereign Immunity Principles Bar Taxpayers from Challenging John Doe Summonses
  • McDermott Will & Emery
  • USA
  • August 17 2017

In Hohman v. United States, Case No. 16-cv-11429 (E.D. Mich. July 11, 2017), two John Doe summonses directed a banking institution to deliver to the


Daily Tax Update - August 17, 2017: Minnesota Supreme Court Permits Medtronic Shareholders to Proceed With Claims Related to Inversion
  • Steptoe & Johnson LLP
  • USA
  • August 17 2017

Yesterday, the Minnesota Supreme Court determined that the district court erred in dismissing, as derivative, claims alleging injuries to shareholde


Good Corporate Citizen or Simply Paying too Much Property Taxes
  • Dickinson Wright
  • USA
  • August 17 2017

Notwithstanding that property taxes tend to be one of the more significant operating expenses for commercial property owners


Forfeiture freedom
  • Jackson Lewis PC
  • USA
  • August 16 2017

Some of our employer client sponsors of pre-approved 401(k) plans have contacted us regarding plan amendment notices received recently from their


Treasury Clarifies Effective Date of Revised Definition of ‘Available Amount’
  • Squire Patton Boggs
  • USA
  • August 16 2017

On July 18, 2016, the Treasury Department published final regulations on non-issue price arbitrage restrictions (the “Final Regulations”). A copy of


IRS Issues Guidance on Elective CashStock Dividends by REITs
  • Vinson & Elkins LLP
  • USA
  • August 16 2017

A Revenue Procedure effective August 11, 2017 (Rev. Proc. 2017-45) establishes guidelines for a real estate investment trust (“REIT”) to issue


New Tax Court Decision Provides Planning Opportunities for Foreign Investors Investing in U.S. Partnerships
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • August 16 2017

On July 13, 2017, the U.S. Tax Court issued its opinion in Grecian Magnesite Mining, Industrial & Shipping Co., SA v. Commissioner, in which the Tax