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Caplin & Drysdale
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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.
By Trevor Potter, Matthew Sanderson, Bryson Morgan, Emma K. Lewis
Last fall, Facebook announced a disclosure program for users of its platform specifically aimed at requiring disclosures for election-related advertising.
By Trevor Potter, Matthew Sanderson, Bryson Morgan, Emma K. Lewis
Failure to comply with these requirements could result in a civil penalty of up to $1,000 per violation.
By Kevin Maclay, Todd Phillips, Caroline E. Parke
Recent caselaw demonstrates that there is a current judicial disagreement over whether the Bankruptcy Code will permit a cramdown in a jointly-administered bankruptcy case...
By Todd Phillips, Kevin Maclay, Jeanna Koski
On March 5, 2018, the Supreme Court issued a unanimous decision in U.S. Bank National Ass'n ex rel. CWCapital Asset Management LLC v. Village at Lakeridge, LLC, holding that bankruptcy court determinations ...
By Kevin Maclay, Todd Phillips, Kevin M. Davis
The Bankruptcy Code provides bankruptcy trustees, debtors, and creditor committees with "avoidance powers" that allow them to set aside and recover certain transfers that a debtor made before filing for bankruptcy.
By Zhanna Ziering, Scott D. Michel, Dianne Mehany, Mark E. Matthews, Niles Elber, Mark D. Allison, Benjamin Z. Eisenstat
On March 13, 2018, the Internal Revenue Service (IRS) announced that it will end the Offshore Voluntary Disclosure Program (OVDP) on September 28, 2018
By Meghan R. Biss, William Klimon, Sharon Want, Douglas Varley
Under newly issued guidance, the IRS has made it easier for many tax-exempt organizations to restructure. The IRS will now continue to recognize as exempt, those organizations that:
By Caplin & Drysdale
The IRS intends to issue certifications and decertifications of seriously delinquent tax debts systematically on a weekly basis.
By Kevin Maclay, Todd Phillips, Caroline E. Parke
The parties have jointly moved for a deadline of March 8, 2018 to file for review by the full Ninth Circuit.
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