Searching Content indexed under Income Tax by Ropes & Gray LLP ordered by Published Date Descending.
Links to Result pages
1 2 3 4  
IRS Issues Guidance On "Endowment Tax" For Colleges And Universities
On July 3, 2019, Treasury and the IRS published proposed regulations on the new excise tax on the net investment income of certain private colleges and universities under section 4968
United States
19 Jul 2019
Overview Of Spring Term 2019 Supreme Court Tax Decisions
In its 2019 Spring Term, the Supreme Court published five decisions regarding tax matters, three of which limit states' taxing authority.
United States
17 Jul 2019
Supreme Court Holds North Carolina Trust Taxation Law Is Unconstitutional
On June 21, 2019, the U.S. Supreme Court unanimously held that a state cannot tax trust income solely because the beneficiaries are state residents.
United States
9 Jul 2019
Ninth Circuit Issues Altera Decision, Upholding IRS Regulation On Allocation Of Stock-Based Compensation, Reversing The Tax Court (Again)
On June 7, 2019, the Ninth Circuit re-issued a decision in Altera v. Commissioner, upholding an IRS Regulation that had been previously struck down
United States
21 Jun 2019
Guidance On Tax Incentives For Investments In Qualified Opportunity Zones
On April 17, 2019, the Treasury Department and the Internal Revenue Service ("IRS")
United States
27 May 2019
IRS Suspends Prior Guidance Limiting Tax-Free Spinoffs
On March 21, 2019, the IRS announced it is temporarily suspending two revenue rulings addressing tax-free spinoffs.
United States
17 Apr 2019
Treasury Issues Final Regulations Reversing Proposed Rules On Mutual Funds' Investments In Non-U.S. Corporations
On March 18, 2019, the Treasury Department and IRS issued final regulations (the "Final Regulations").
United States
2 Apr 2019
Tax Issues On Private Equity Transactions
The term ‘private equity' is defined by the British Private Equity and Venture Capital Association as ‘any medium to long term finance provided in return for an equity stake in potentially high
United States
27 Feb 2019
IRS Publishes Proposed Regulations On BEAT
On December 13, 2018, the IRS published proposed regulations (REG-104259-18) on the Base Erosion and Anti-Abuse Tax (the "BEAT"), a new tax regime under the Tax Cuts and Jobs Act ("TCJA")
United States
19 Feb 2019
Podcast: Tax Reform And Its Impact On Exempt Organizations, One Year In
In this Ropes & Gray podcast, Morey Ward, counsel in the tax-exempt group, is joined by Kendi Ozmon, Gil Ghatan and Brittany Cvetanovich, colleagues who also focus their practices on representing tax-exempt organizations, ...
United States
19 Feb 2019
Treasury Issues Proposed Regulations Permitting RIC Pass-Through Of Qualified REIT Dividends, Reserves On Qualified PTP Income
On January 18, 2019, the Treasury Department and IRS issued proposed regulations that generally permit RICs to pass through to their non-corporate shareholders qualified REIT dividends eligible for the 20% deduction ...
United States
28 Jan 2019
IRS Issues Guidance on Executive Compensation Excise Tax for Tax-Exempt Organizations
In Notice 2019-09, issued December 31, 2018 (the "Notice"), Treasury and the IRS have provided interim guidance on the excise tax on certain executive compensation arrangements
United States
15 Jan 2019
IRS Issues Guidance On UBTI For Parking Expenses And Other Qualified Transportation Fringes
In Notice 2018-99, issued December 10, 2018 (the "Notice"), the IRS has provided interim guidance on determining the amount of unrelated business taxable income ...
United States
18 Dec 2018
Q&A: Illinois Tool Works Inc. & Subsidiaries v. Commissioner Of Internal Revenue
In this Ropes & Gray podcast, Ben Simmons, an associate in the tax group, is joined by David Saltzman, a partner in the tax group, to discuss the recent Tax Court memorandum decision, Illinois Tool Works Inc. & Subsidiaries v. Commissioner of Internal Revenue.
United States
1 Nov 2018
Podcast: Credit Funds: The Benefits, Challenges And Applications Of Treaty Fund Structures When Investing In Credit
In this podcast, Laurel FitzPatrick, Adam Greenwood and Jim Brown discuss the tax considerations applicable to non-US investors investing in funds that invest in credit and debt instruments.
United States
24 Sep 2018
IRS Issues Guidance On UBTI Silos And Other UBTI-Related Tax Reform Provisions
The Tax Cuts and Jobs Act enacted new Section 512(a)(7), which requires tax-exempt organizations to include as UBTI costs incurred associated with providing certain employee fringe benefits.
United States
24 Aug 2018
Ninth Circuit Upholds IRS Regulation On Allocation Of Stock-Based Compensation, Reversing The Tax Court
As a result, the Tax Court held that the regulation did not meet the reasoned decision-making standard in the State Farm Supreme Court case.
United States
2 Aug 2018
Investing In Tax Receivable Agreements
The enactment of tax reform last December provided investors increased certainty regarding corporate tax rates for the near future.
United States
18 Jul 2018
New IRS Compliance Campaign Focuses On Reporting Of Foreign Trusts
On May 21, 2018, the IRS Large Business & International Division ("LB&I") announced its fourth set of compliance campaigns.
United States
22 Jun 2018
Tax Considerations When Marrying A Foreign Prince
In a recent Law360 article, Kat Gregor comments on current and future tax obligations Meghan Markle, Duchess of Sussex, should consider as a U.S. citizen living abroad and married to a non-U.S. resident.
United States
31 May 2018
Links to Result pages
1 2 3 4