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Caplin & Drysdale
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By Trevor Potter, Matthew Sanderson, Bryson Morgan, Olivia N. Marshall
The Federal Election Commission has updated federal contribution limits for the 2019-2020 election cycle.
By Sharon Want, Meghan R. Biss
For most nonprofits, the biggest impact will be the need to keep track of whether they have any employees whose compensation may be subject to the tax.
By Matthew Sanderson, Trevor Potter, Bryson Morgan
A Letter of Inquiry usually allows a party 30 calendar days to respond with the requested information and documents.
By Todd Phillips, Kevin Maclay, Sally J. Sullivan
The United States Court of Appeals for the Sixth Circuit recently examined and then clarified and set forth the test for evaluating the appealability of bankruptcy orders in an opinion released in the case Ritzen Group v. Jackson Masonry.
By Beth Kaufman, William Fournier, Megan Wernke, Alison F. Egan
For example, suppose that Lydia and Lawrence traditionally give $20,000 per year to charity.
By Zhanna Ziering, Dianne Mehany, Arielle Borsos, Scott D. Michel, Mark E. Matthews
On November 29, 2018, the IRS released updated Voluntary Disclosure Practice (VCP) procedures applicable to both offshore and domestic voluntary disclosures
By H. David Rosenbloom, Jonathan Brenner, Josiah Child
The change would alter current practice in the commercial loan market in the case of a U.S. issuer borrowing with credit support from its CFCs.
By Charles Ruchelman, Rachel Partain, Aaron M. Esman
Summer 2018 proved to be an active time in the implementation cycle of the new partnership audit regime, created under the Bipartisan Budget Act of 2015 ("BBA").
By Jonathan Brenner, Victor Jaramillo, Arielle Borsos
Although the guidance clarifies many areas of ambiguity, it leaves many important questions unanswered.
By Caplin & Drysdale
The Tax Cuts and Jobs Act changed the way tax-exempt organizations calculate their unrelated business taxable income.
By Kevin Maclay, Todd Phillips, Sally J. Sullivan
The court then found that failing to respond to a served summons and complaint constituted such a waiver.
By Todd Phillips, Kevin M. Davis, Kevin Maclay
Recently, in Anderson v. Credit One Bank, N.A., the Second Circuit affirmed the denial of a credit card issuer's attempt to compel arbitration of a discharged Chapter 7 debtor's putative class action...
By Arielle Borsos, Victor Jaramillo, Kirsten Burmester, Dianne Mehany, Anne O’Brien, Michael Pfeifer
On May 21, 2018, the IRS Large Business and International division added foreign trust information reporting to its "compliance campaigns," signaling that the IRS sees a "compliance risk" in this area ...
By Trevor Potter, Matthew Sanderson, Bryson Morgan, Emma K. Lewis
Late last year, many social media and internet giants announced plans to overhaul their advertising policies for political content.
By Todd Phillips, Kevin Maclay, Caroline E. Parke
Justice Kagan, writing for the court, first examined the interrelationship between the three relevant acts.
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