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Searching Content indexed under Tax Authorities by Brennan W. Young ordered by Published Date Descending.
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Capital Markets Tax Quarterly - Volume 2, Issue 2
Q2 2019 started out with a great deal of hope in the world of capital markets taxation.
United States
6 Aug 2019
2
IRS Releases Proposed Anti-Hybrid Regulations
The US Tax Cuts and Jobs Act of 2017 added new sections 245A(e) and 267A to the Code. Section 245A(e) denies the section 245A dividends-received deduction for "hybrid" dividends.
United States
8 Jan 2019
3
IRS Further Extends Phase-In Of Section 871(m) Regulations By 'Another' 2 Years
On September 20, 2018, the US Internal Revenue Service ("IRS") released Notice 2018-72 (the "Notice") ...
United States
26 Sep 2018
4
IRS Confirms Loan Commitment Fees Are Deductible Business Expenses
The deduction for interest has been under some pressure lately. In particular, the Tax Cuts and Jobs Act (P.L. 115-97) recently amended Section 163(j) of the Internal Revenue Code of 1986 ...
United States
12 Jul 2018
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