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

Refine your search

Content type

Tags

Author

4 results found

Article

Morrison & Foerster LLP | USA | 25 Feb 2011

FinCEN issues final FBAR rules

The Financial Crimes Enforcement Network ("FinCEN") on February 24, 2011 issued final rules (the "Rules") that amend the regulations under the Bank Secrecy Act (the "BSA") regarding Form TD F 90-22.

Article

Morrison & Foerster LLP | USA | 10 Jan 2011

Proposed Treasury Regulations significantly clarify and expand scope of “publicly traded” for purposes of determining the issue

The Internal Revenue Service (the "IRS"), in proposed Treasury Regulations (REG-131947-10) (the "Proposed Regulations") released on January 6, 2011, clarifies and expands the circumstances that cause property to be "publicly traded" for purposes of determining the issue price of a debt instrument.

Previous page 1 Next page