Search
Searching Content indexed under Corporate Tax by Richard M Corn ordered by Published Date Descending.
Links to Result pages
 
1  
 
Title
Country
Organisation
Author
Date
1
Treasury And IRS Issue Proposed "Pass-Through Deduction" Regulations
On August 8, 2018, the U.S. Department of the Treasury (the "Treasury") and the Internal Revenue Service (the "IRS") issued proposed regulations regarding the "pass-through deduction"
United States
31 Aug 2018
2
Impact of Recent Tax Legislation On M&A Transactions
This post outlines at a high-level certain provisions under the recently enacted 2017 tax legislation (Pub. L. 115-97, the "Tax Act") that may affect M&A Transactions.
United States
12 Feb 2018
3
House Of Representatives And Senate Conferees Reach Agreement On The Tax Cuts And Jobs Act (H.R. 1): Description Of The Conference Agreement And Differences From House And Senate Versions
On Friday, December 15, the U.S. House of Representative and Senate conferees reached agreement on the Tax Cuts and Jobs Act (H.R. 1), and released legislative text, an explanation...
United States
19 Dec 2017
4
U.S. Senate Passes Its Version Of The Tax Cuts And Jobs Act (H.R. 1); Descriptions Of The Bills Passed In The House And Senate And Outstanding Differences To Be Resolved In Conference
The final Senate bill, although similar to the bill passed by the Senate Finance Committee on November 16, contains several important changes.
United States
11 Dec 2017
5
House Of Representatives Passes The Tax Cuts And Jobs Act (H.R. 1); Senate Finance Committee Approves Modified Version; Comparison Of The Bill Passed By The House And The Modified Senate Bill
Yesterday afternoon, the House of Representatives passed the Tax Cuts and Jobs Act (H.R. 1). The House bill is identical to the draft bill approved by the House Ways and Means Committee on November 10.
United States
21 Nov 2017
6
The Senate Finance Committee's Proposal For Tax Reform, And How It Compares With The Bill Passed By The House Committee On Ways & Means
The provisions discussed are generally proposed to apply to tax years beginning after December 31, 2017, subject to certain exceptions.
United States
15 Nov 2017
7
Trump Administration Announces Outline of Its Tax Proposal
Yesterday the Trump Administration announced the outline of its tax reform proposal. The proposal combines elements of President Trump's original tax reform proposal announced during the campaign and of the House Republicans' tax reform proposal (which is sometimes referred to as the "Blueprint").
United States
27 Apr 2017
8
Proposed Regulations Under Section 355 Clarify Device And Active Trade Or Business Requirements For Spin-Offs
If promulgated as proposed, the proposed regulations will affect distributing corporations and their shareholders and security holders in spin-offs, split-offs, and split-ups that occur on or after final regulations are published.
United States
29 Jul 2016
9
Proposed Treasury Regulations Aim To Curb Elective Treatment Of M&A Transaction Costs
Some taxpayers have taken the position that an acquiring corporation and a target corporation, when the target corporation is joining the acquiring corporation's consolidated corporate group, can choose between taking certain acquisition-related expenses into account in the target's pre-acquisition taxable year or the post-acquisition consolidated taxable year.
United States
1 Apr 2015
Links to Result pages
 
1