On December 4, 2013, the Treasury Department and the Internal Revenue Service released new final and proposed regulations under section 871(m) of the Internal Revenue Code regarding the imposition of US federal withholding tax on certain equity-linked payments.

The 2011 Budget has announced that non-domiciled individuals who want to use the remittance basis of taxation will face a flat rate charge of £50,000 when they have been UK resident for 12 or more tax years.

Grady Bolding, a partner in Orrick's Tax team in San Francisco, recently co-authored an article with Orrick alum Richard Harrochs, now a Managing Director and Global Head of M&A...

Few issues facing nonprofit organizations these days are as prominent as executive compensation.

Ofer Lion and Dustin Lauermann authored a December 1 article in TaxStringer, "Understanding Your Tax-Exempt Investors." The Seyfarth attorneys said that as tax-exempt organizations...

On June 27, 2017, in a unanimous decision, the Oklahoma Supreme Court reversed the Oklahoma Tax Commission and held that an individual taxpayer could take a capital gain deduction for the proceeds...

On June 27, 2017, in a unanimous decision, the Oklahoma Supreme Court reversed the Oklahoma Tax Commission and held that an individual taxpayer could take a capital gain deduction for the proceeds that he received...

A Denver District Court judge has held that the Colorado Department of Revenue cannot forcibly combine a corporation's subsidiary, a holding company that derived its income solely from investments...

A Pennsylvania state appellate court recently held that a taxing authority could not present an appraisal prepared by a non-testifying expert for the taxpayer.

Article from Waller's Media Mentions.

In a recent Tax Notes Special Report article, tax associate Bob Kane explores whether case law has established an asset threshold at which liquidating partnerships either terminate or continue under section 708.

Article from Waller Law.

Section 336(e) of the Internal Revenue Code of 1986, as effectuated by the final regulations promulgated in May 2013, is obviously an important corporate tax provision.

Article from Waller Law.

A few days ago, IRS personnel advised that they are "getting close" to issuing gift and estate tax regulations under Section 2704 of the Internal Revenue Code...

Property taxes are often one of a company's largest recurring operating expenses.

Planning For Excise Tax And Base Erosion Minimum Tax (Video)

Planning For Excise Tax And Base Erosion Minimum Tax

In this Ropes & Gray podcast, Alec Oveis, an associate in the tax and benefits group is joined by Kat Gregor

This case deals with the constitutionality of the Individual Mandate in the Patient Protection and Affordable Care Act.