Legal 500
Log in or register
  • Rankings

    • Jurisdictions
    • Submissions
    • Future Lawyers
  • Firms & Lawyers

    • Service Providers
    • Barristers’ Sets
    • Networks
    • Interview with…
  • In-House

    • In-House Content
    • GC Powerlist
  • Knowledge Centre

    • Data Products
    • Legal Business
    • Market Intelligence
    • About us

      • Legal 500
      • FAQs
      • Marketing
      • Careers
      • Trust Centre
      • Contact us
  • Comparative Guides
  • Events
  • Legal 500 TV

About us

  • Legal 500
  • FAQs
  • Marketing
  • Careers
  • Trust Centre
  • Contact us
  • Deutschland DE
  • Paris FR
  • Rankings

    • Jurisdictions
    • Submissions
    • Future Lawyers
  • Firms & Lawyers

    • Service Providers
    • Barristers’ Sets
    • Networks
    • Interview with…
  • In-House

    • In-House Content
    • GC Powerlist
  • Knowledge Centre

    • Data Products
    • Legal Business
    • Market Intelligence
    • About us

      • Legal 500
      • FAQs
      • Marketing
      • Careers
      • Trust Centre
      • Contact us
  • Comparative Guides
  • Events
  • Legal 500 TV

About us

  • Legal 500
  • FAQs
  • Marketing
  • Careers
  • Trust Centre
  • Contact us
  • Deutschland DE
  • Paris FR

© 2026 Legalease Ltd. All rights reserved

Registered company in England & Wales No. 02427356 VAT GB 321 5727 22

Registered address: 188 Fleet Street, London, EC4A 2AG

  • Legal 500 Trust Centre
  • Contact Us
  • home
  • Market Intelligence
  • Search

3,726 results found

Use advanced search filters to refine your search

2 filters applied

Advanced search filters

Topics
Countries
Contributor

Start typing to add contributors

Content type
Show options
  • Article

    Final 162(m) Rules Have A Surprise For Newly Public Companies

    The final Section 162(m) regulations issued by the IRS last week have a small but welcome surprise for companies that have recently become public.
    United StatesCorporate/Commercial Law
    McGuireWoods LLP
    McGuireWoods LLP
  • Article

    This Week From The Hill (June 15 – 21, 2025)

    The Senate Finance Committee is expected to release its portion of the One Big Beautiful Bill ("BBB") early this week after it reviews procedural Byrd Rule issues with the Senate parliamentarian.
    United StatesEmployment and HR
    Groom Law Group, Chartered
    Groom Law Group, Chartered
Article

Treasury And IRS Issue Guidance On Emissions Rates For Clean Fuel Production Credit

The US Department of the Treasury and IRS have released new guidance establishing emissions rate tables and feedstock practices for the Section 45Z clean fuel production credit. The Notice addresses emissions rates for animal manure-derived transportation fuels and outlines how regenerative agricultural practices factor into credit calculations. Concurrently, the Department of Energy updated the 45ZCF-GREET model to include additional renewable natural gas pathways.
United StatesEnvironment
Bracewell LLP
Bracewell LLP
  • Article

    IRS Says FDA Consent Decree Payment Is Not A "Non-Deductible Fine" Or Similar Penalty For Tax Purposes

    The IRS recently released a field attorney advice memorandum stating that the amount a company paid to the United States to disgorge profits is not considered a non-deductible fine or similar penalty for tax purposes.
    United StatesFood, Drugs, Healthcare, Life Sciences
    Jones Day
    Jones Day
  • Article

    Camp's Tax Reform Discussion Draft Released

    Rep. Dave Camp’s tax reform discussion draft has been released.
    United StatesTax
    McGuireWoods LLP
    McGuireWoods LLP
  • Article

    Camp Proposes To Rewrite Tax Code With 25% Top Corporate Rate

    Dave Camp unveiled a complete tax reform bill that would lower the top corporate and individual tax rates to 25%.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    Changes To Louisiana Inventory Tax Credit In Acts 11 And 412 — July 1, 2026 Deadline

    Louisiana's Department of Revenue has issued new guidance on significant changes to the state's Inventory Tax Credit program, affecting how C corporations and S corporations will handle ad valorem tax credits moving forward. The changes establish different treatment for various business entities and extend carryforward periods, creating important planning considerations for Louisiana businesses.
    United StatesTax
    Jones Walker LLP
    Jones Walker LLP
  • Article

    Department Extends Comment Period For Proposed Market Sourcing Regulations

    The Department of Revenue announced that the period for commenting on the proposed market-based sourcing regulations has been extended to May 19, 2014.
    United StatesTax
    Reed Smith
    Reed Smith
  • Article

    IRS Provides Guidance On Tax Rate Disparity Test Under Section 954(d)(2) Regulations

    In a generic legal advice memorandum (GLAM) (AM 2015-002), the IRS Office of Chief Counsel addressed the proper application of the tax rate disparity test under Treas. Reg. Sec. 1.954-3(b)(1)(i)(b).
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS Releases Favorable Ruling On "Placed In Service" Date For A Wind Farm Commissioned But Not Connected To A Transmission Line

    The IRS released a private letter ruling on March 15 regarding the placed in service date for a wind farm for purposes of claiming the production tax credit and depreciation.
    United StatesTax
    Pepper Hamilton LLP
    Pepper Hamilton LLP
  • Article

    IRS Releases Temporary And Proposed PFIC Regulations

    On Dec. 30, the IRS issued temporary and proposed regulations providing guidance on determining passive foreign investment company ownership and annual shareholder filing requirements.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS Small Business Division To Shift Examination Focus To S Corporations

    The IRS Small Business/Self-Employed (SB/SE) Division will likely move toward examining more business return categories, such as subchapter S corporations, and away from Form 1040 audits, a senior IRS official said May 6 in Washington.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    Louisiana Heads Toward Fiscal Cliff – Time For Tax Reform

    As Louisiana heads towards a fiscal cliff, the Department of Revenue has been tasked with developing a plan to avoid the cliff and to address long called-for tax reform. Richard Nelson, Secretary of the Department...
    United StatesTax
    Jones Walker LLP
    Jones Walker LLP
  • Article

    M&A Update: New Rules Will Limit Shareholders’ Tax-Free Treatment On Inversions

    In what may be the first of a series of steps, the government took decisive action today to ensure that shareholders of US companies inverting by merger must pay tax on the transfer of their US company shares if they hold a majority of the combined company’s equity.
    United StatesTax
    Hogan Lovells Cadwalader
    Hogan Lovells Cadwalader
  • Article

    NJ Court Holds Amnesty Penalties And Late Payment Penalties Should Not Have Been Applied

    The New Jersey Appellate Division issued its decision today in United Parcel Service General Services Co. et al. v. Director, Division of Taxation.
    United StatesTax
    Morrison Foerster
    Morrison Foerster
  • Article

    Proposed Regulations Under §385 Classifying Interests In A Corporation

    Orrick attorneys authored an article, titled "Proposed Regulations Under §385 Classifying Interests in a Corporation," addressing Section 385 regulations proposed by the Internal Revenue Service and the U.S. Treasury Department...
    United StatesTax
    Orrick
    Orrick
  • Article

    Reminder: Partnership And S Corporation Returns Due Tomorrow

    As I previously discussed (here), the federal tax due date for partnership and corporate tax returns changed a few years ago.
    United StatesTax
    Lowndes
    Lowndes
  • Article

    Senior Tax Partner Informs Outdoor Retailer Crowd Of Tax Reform Impact On Domestic Manufacturers

    At Outdoor Retailer, Lewis Roca Rothgerber Christie Senior Tax Partner Jim Walker updated the Outdoor Industry Association's Made in America Working Group on the impact of federal tax reform on domestic manufacturers.
    United StatesTax
    Lewis Roca
    Lewis Roca
  • Article

    Tax Amnesty Program Becomes Law; Will Be Offered During Fall Of 2014

    As part of the Fiscal Year 2015 Budget, the Commonwealth has established a tax amnesty program.
    United StatesTax
    Reed Smith
    Reed Smith
  • Article

    Tax Case Sparks Shareholder Derivative Suit

    A company never litigates in a vacuum: statements in pleadings or court papers and testimony by company officials can be used against the company in parallel or subsequent proceedings, even unrelated cases.
    United StatesTax
    McDermott Will & Emery
    McDermott Will & Emery
  • Showing 41–60 of 3726 results

    PreviousNext
    Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics