We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance

Results: 1-10 of 1,298

A Greek Company Mines for Magnesite and Strikes Gold for Inbound Investors
  • Vinson & Elkins LLP
  • USA
  • July 17 2017

On July 13, 2017, the Tax Court issued an opinion in Grecian Magnesite Mining, Industrial & Shipping Co., SA v. Comm’r, 149 TC No. 3 (2017) that could

Acumen Federal Budget Special Edition 2017
  • Johnson Winter & Slattery
  • Australia, USA
  • May 9 2017

This special edition of Acumen discusses the key taxation reforms for business announced on the evening of 9 May 2017 by Treasurer Scott Morrison in

Final Reporting and Recordkeeping Requirements for Foreign-Owned Disregarded US Entities
  • Baker McKenzie
  • USA
  • January 23 2017

The IRS published final regulations that address reporting and recordkeeping obligations of US disregarded entities (e.g., single member LLCs) wholly

Update On Proposed Tax Regulations Affecting Availability of Valuation Discounts to Family Business Owners
  • Bradley Arant Boult Cummings LLP
  • USA
  • December 9 2016

In September, we posted a blog discussing the Treasury Department’s issuance of proposed regulations under Section 2704 of the Internal Revenue Code

Charitable Lead Annuity Trusts: A Potential Win-Win for Your Assets
  • Bradley Arant Boult Cummings LLP
  • USA
  • November 21 2016

In this final installment in our three-part series, we discuss the planning technique known as Charitable Lead Annuity Trusts (CLATs). Like

ALERT: Proposed Tax Regulations on Valuing of Family Businesses Face Swirl of Uncertainty
  • Briggs and Morgan
  • USA
  • November 18 2016

The Internal Revenue Service (IRS) recently proposed new regulations that would, if enacted in their present form, limit or possibly eliminate

Proposed Treasury Regulations Would Alter Valuation of Closely-Held Interests and Affect Estate Planning
  • Paul Weiss
  • USA
  • November 8 2016

On August 2, 2016, the IRS issued proposed regulations taking aim at valuation discounts with respect to closely-held interests for gift, estate and

New Proposed Regulation Affects Transfers of Family Business Interests
  • Kegler Brown Hill + Ritter
  • USA
  • October 3 2016

The Treasury recently issued Proposed Regulation 2704, which eliminates valuation discounts. A valuation discount allows you to transfer a larger

Burr Alert: It’s Time For Your Buy-Sell Checkup!
  • Burr & Forman LLP
  • USA
  • September 29 2016

By now, most owners of interests in family-controlled businesses have heard of or read about the regulations proposed by the IRS in early August

Proposed regulations will significantly impact the valuation of interests in many family-controlled entities
  • Dentons
  • USA
  • September 27 2016

New rules have been proposed by the Internal Revenue Service (IRS) which would regulate the valuation of transfers of business interests between