Searching Content indexed under Corporate Tax by Hunton Andrews Kurth LLP ordered by Published Date Descending.
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Special Reporting Requirements For Incentive Stock Options – 2018 Update
Section 6039 of the Internal Revenue Code of 1986, as amended (the "Code"), imposes reporting requirements on each corporation with respect to (i) the transfer by the corporation of stock due...
United States
9 Jan 2018
Goodbye 2017, Hello Tax Reform
H.R.1, known as the Tax Cuts and Jobs Act or the "Tax Act," was signed into law on December 22, 2017. Notably, while this much anticipated tax reform legislation contains a number ...
United States
4 Jan 2018
Pay A Bonus Early To Increase A Corporation's Cash Flow?
If the pending federal tax legislation is approved and a reduced corporate tax rate becomes effective January 1, 2018, then corporations should consider whether the timing of a bonus payment ...
United States
1 Dec 2017
They're Here… MLP Qualifying Income Regulations Have Finally Arrived
Proposed qualifying income regulations released in May 2015 to provide natural resource-related guidance drew significant industry and investor comment...
United States
25 Jan 2017
Special Reporting Requirements Regarding Exercises Of Incentive Stock Options And Transfers Of Stock Acquired Under Employee Stock Purchase Plans (2017 Update)
IRS Form 3921 is used for the reporting of exercises of incentive stock options. Copy A of Form 3921 is filed with the IRS, Copy B is delivered to the exercising employee...
United States
17 Jan 2017
Chief Counsel Memorandum Examines MLP IDR Resets
IRS chief counsel advised in a recent memorandum, ILM 201517006 (October 9, 2014), that an MLP incentive distribution right (IDR) restructuring was not a taxable exchange.
United States
29 Apr 2015
To Avoid FATCA Withholding, Foreign Financial Institutions Must Register With IRS By April 25, 2014
The Foreign Account Tax Compliance Act requires foreign financial institutions to disclose the foreign accounts of U.S. taxpayers to the Internal Revenue Service.
United States
24 Feb 2014
New Tax Regulations Make NOL-Limiting Ownership Changes A Little Easier To Track And A Little Less Likely To Occur
On October 22, 2013, the IRS issued final regulations that make modest changes in the way a loss corporation determines whether it has had an ownership change under Internal Revenue Code Section 382, which limits the use of net operating losses (NOLs) following an ownership change.
United States
26 Nov 2013
IRS Provides Guidelines As To Beginning Of Construction For Purposes Of The Renewable Electricity Production Tax Credit And Energy Investment Tax Credit
The IRS has recently provided guidelines and a safe harbor to determine when construction has begun on a qualified facility eligible to receive the renewable electricity production tax credit or the energy investment tax credit.
United States
22 Apr 2013
Louisiana Franchise Tax - No Tax On Corporate Limited Partners With No Louisiana Nexus
The Louisiana Court of Appeal blocked the Louisiana Department of Revenue from imposing franchise tax on a corporation.
United States
28 Sep 2011
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