Searching Content indexed under Corporate Tax by Amanda Nussbaum ordered by Published Date Descending.
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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
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
New Tax Law (H.R. 1): Key Highlights Related To Interest Bearing Debt
On Friday December 22, 2017, the President signed into law H.R.1, commonly referred to as the Tax Cuts and Jobs Act (TCJA).
United States
15 Jan 2018
New Tax Law (H.R. 1): Key Highlights For Private Investment Funds
H.R. 1, commonly referred to as the Tax Cuts and Jobs Act, implements sweeping changes to the U.S. tax system.
United States
11 Jan 2018
Tax Reform's Effect On The Sports Industry
On Friday, December 22, 2017, President Trump signed into law H.R. 1, the $1.5 trillion tax reform law known as the Tax Cuts and Jobs Act (the "Tax Reform Act").
United States
3 Jan 2018
U.S. Tax Reform – Key Highlights For Private Investment Funds In Tax Cuts And Jobs Act Bill
On Friday, December 15, 2017, the Congressional conference committee released a revised version of the Tax Cuts and Jobs Act (the "Tax Bill").
United States
19 Dec 2017
IRS Updates Ruling Policy On Corporate Business Purpose And Device Requirements Under Section 355
A brief background on private letter rulings and no-rule areas under Section 355 follows.
United States
31 Aug 2016
Obama's Budget Proposals Expand Application Of Net Investment Income Tax And Address Carried Interest
On February 9th, President Obama released his Budget Proposals for 2017 (the "Budget Proposals").
United States
17 Feb 2016
New Stock Identification Requirements For New York Corporate Tax Exemption
The guidance provided in the Memorandum warrants careful consideration by corporate investors with any current or possible future tax nexus to New York State and/or New York City.
United States
24 Jul 2015
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
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