Searching Content indexed under Capital Gains Tax by Morrison & Foerster LLP ordered by Published Date Descending.
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New Clarity On Opportunity Zone Funds As Proposed Regulations Are Issued
The proposed regulations provide clarity on a number of issues left murky by the original Internal Revenue Code provisions themselves.
United States
13 Nov 2018
The UK's Last Budget Before Brexit – Tech, Tax And Temerity
A digital services tax for "tech giants", additional conditions for Entrepreneurs' Relief, amendments to the loss relief rules, and a host of tax-avoidance measures
6 Nov 2018
Massachusetts Proposes Changes To Manufacturing Corporation Regulation
The Massachusetts Department of Revenue ("Department") recently promulgated a proposed amended regulation governing the classification of corporations ...
United States
29 Oct 2018
Opportunity Zone Proposed Regulations Issued – Provide Much Needed Clarification And Guidance
On October 19, 2018, the U.S. Treasury Department and IRS issued long-awaited and much anticipated proposed regulations relating to the OZ Fund rules contained in Section 1400Z-2 of the Internal Revenue Code.
United States
24 Oct 2018
IRS Reminder: Offshore Voluntary Disclosure Program Ends September 28, 2018
In a release dated September 4, 2018, the IRS reminded taxpayers that the program that allowed for reduced civil liabilities for offshore reporting violations is coming to an end on September 28.
United States
14 Sep 2018
Treasury Report Proposes Substantial Revisions To Controversial Tax Regulations
Last week, on October 2, 2017, the U.S. Department of the Treasury delivered a report to President Trump that proposes substantial revisions to eight sets of controversial U.S. federal income tax regulations.
United States
18 Oct 2017
IRS Reissues Proposed Regulations For Centralized Partnership Audit Regime
The new rules represent a complete overhaul of partnership audit, assessment, and collection procedures. Taxpayers should review and potentially amend partnership agreements...
United States
28 Jun 2017
MoFo New York Tax Insights, Volume 7, Issue 5
The petitioners, Mr. and Mrs. Luizza, were nonresidents of New York. Mr. Luizza owned 100% of the stock of an S corporation that did business in New York and other states...
United States
11 May 2016
Recent Changes Make Permanent The 100% Exclusion Of Eligible Gain From Sales Of Section 1202 "Qualified Small Business Stock"
The Protecting Americans from Tax Hikes Act of 2015 (the "PATH Act") has amended Section 1202 of the Code to permanently extend the 100% exclusion for eligible gain on sales of qualified small business stock ("QSBS").
United States
18 Mar 2016
MoFo Tax Talk, Volume 8, No. 4 January 2016
Q4 2015 saw one of the biggest tax bills to come along in some time. By all accounts, the "Protecting Americans from Tax Hikes," or PATH Act, was a rush job.
United States
16 Feb 2016
European M+A News - Winter 2016
Inbound investment structures seeking to acquire a German or UK corporation should take into account the potential taxation of both the local entity and the shareholder.
European Union
16 Feb 2016
MoFo New York Tax Insights, Volume 7, Issue 1, January 2016
This past year turned out to be another eventful one in New York taxation. We continue our tradition and present our list of the Top 10 New York tax highlights of 2015.
United States
12 Jan 2016
Extenders Bill Puts An End To Tax-Free REIT Spinoffs But Includes A Number Of Favorable Changes To The Taxation Of REITs
On December 18, 2015, the President signed the Omnibus Appropriations Act (the "Act") into law.
United States
6 Jan 2016
IRS Issues Notice Announcing Intention To Require Gain Recognition On Certain Transfers Of Property To Partnerships With Related Foreign Partners
On August 6, 2015, the IRS and the Treasury Department announced their intention in Notice 2015-54 to issue regulations under Sections 721(c), 482, and 6662 of the Internal Revenue Code.
United States
21 Sep 2015
MoFo Tax Talk, Volume 8, No. 2 August 2015
It was only a matter of time before "transactions of interest" found their way to Wall Street. Way back in 2006, the IRS added a new category of "reportable transaction" (reported on IRS Form 8886): a "transaction of interest."
United States
10 Aug 2015
Proposed Treasury Regulations Addressing Disguised Payments For Services Focus On Management Fee Waivers
The Proposed Regulations are proposed to be effective on the publication date of the final regulations.
United States
3 Aug 2015
Changes In The UK Tax Treatment Of Carried Interest
In the recent Summer Budget, the Chancellor announced that with immediate effect, there would be changes to the way that carried interest is taxed.
29 Jul 2015
MoFo Tax Talk: Volume 7, No. 4 January 2015
Although 2015 is already under way, we can’t quite ring in the new year without sharing some of the more noteworthy tax items of Q4 2014 in this issue of Tax Talk.
United States
17 Feb 2015
Private Ruling Endorses Taxpayer-Friendly Reading Of "Qualified Small Business" Under Section 1202
The IRS found that a company providing products and services primarily within the pharmaceutical industry was a "qualified trade or business" for purposes of Section 1202(e)(3).
United States
23 Sep 2014
MoFo New York Tax Insights, Volume 5, Issue 2, February 2014
On January 21, 2014, New York State Governor Andrew Cuomo released the 2014- 2015 Executive Budget.
United States
12 Feb 2014
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