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Searching Content indexed under Corporate/Commercial Law by Amanda Nussbaum ordered by Published Date Descending.
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Final IRS Regulations Sync Section 956 With TCJA Participation Exemption – Limits "Deemed Dividends" For U.S. Corporate Shareholders Of CFCs
Implements 2018 Proposed Regulations, ending most limitations on investments in U.S. property, as well as pledges and guarantees by CFCs wholly-owned by U.S. corporations – also provides PTI guidance for CFC shareholders.
United States
14 Jun 2019
2
Proposed FDII Regulations Under Section 250
On March 4, 2019, the Internal Revenue Service (the "IRS") and the Department of the Treasury (the "Treasury") released proposed regulations (the "Proposed Regulations")
United States
7 May 2019
3
Proposed Anti-Hybrid Regulations Under Sections 267A, 245A, And 1503(d)
On December 20, 2018, the Internal Revenue Service (the "IRS") and the Department of the Treasury (the "Treasury") ...
United States
30 Jan 2019
4
IRS Releases Interim Guidance On New Excise Tax On Executive Compensation Paid By Tax-Exempt Organizations
On December 31, 2018, the Department of the Treasury ("Treasury") and the Internal Revenue Service (the "IRS") released Notice 2019-09 (the "Notice"),
United States
18 Jan 2019
5
The Proposed BEAT Regulations
On December 13, 2018, the Internal Revenue Service and the Department of the Treasury released proposed regulations with respect to the "base erosion and anti-abuse tax" under section 59A of the Internal Revenue Code.
United States
7 Jan 2019
6
FATCA: Significant Relief In New Proposed Regulations
On December 13, 2018, the Internal Revenue Service (the "IRS") and the U.S. Department of the Treasury (the "Treasury") issued proposed regulations
United States
21 Dec 2018
7
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
8
Helping Non-Profits Navigate Tax And Labor Issues
Amanda Nussbaum, a partner in the Tax Department and a member of the Not-for-Profit Group at Proskauer, chairs a comprehensive seminar each fall for non-profits to discuss current developments ...
United States
28 Dec 2017
9
Is It the End of the Johnson Amendment as We Know It?
While speaking at the National Prayer Breakfast on February 2, 2017, President Trump reaffirmed his commitment to repeal the law that restricts organizations that are tax exempt under Section 501(c)(3) of the Internal Revenue Code ("Code") from engaging in political campaign activities.
United States
8 Mar 2017
10
Proposed Regulations Under Section 355 Clarify Device And Active Trade Or Business Requirements For Tax-Free Spin-offs
First, the proposed regulations clarify the "device" test and its relationship to the "business purpose" requirement.
United States
29 Jul 2016
11
Recaps from Proskauer's 20th Annual Trick or Treat Tax Exempt Seminar
Proskauer's 20th Annual Trick or Treat Seminar was held on Friday, October 30.
United States
16 Nov 2015
12
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
13
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
14
New York Nonprofit Revitalization Act Rollout Challenges
As the July 1, 2014 compliance date of the New York Nonprofit Revitalization Act of 2013 quickly approaches, many charities are confronting some rollout challenges.
United States
26 Jun 2014
15
Recaps From Proskauer’s 18th Annual Trick Or Treat Tax Exempt Seminar
The Seminar discussed: 1) Statutory Authority of New York Attorney General’s Charities Bureau 2) Proposed Revisions to New York’s’ Not-for-Profit Corporation Law 3) Impact of United States v. Windsor on Health Insurance and Retirement Plans and Key Provisions of the Affordable Care Act.
United States
26 Nov 2013
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