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© 2026 Legalease Ltd. All rights reserved

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  • Article

    Global Tax Guide To Doing Business In... 2019

    Globalization has diminished the barriers encountered by multinational businesses.
    United StatesTax
    Dentons
    Dentons
  • Article

    Governor Signs Legislation Rejecting Controversial Business Privilege Tax Regulation

    Alabama’s business privilege tax ("BPT") is imposed on every business entity doing business or registered to do business in Alabama, and provides for a deduction in computing the taxable base equal to the book value of the taxpayer’s investment.
    United StatesTax
    Bradley Arant Boult Cummings LLP
    Bradley Arant Boult Cummings LLP
Article

How Earnouts And Deferred Payments Can Lead To Surprising Tax Outcomes

A buyer agrees to pay $25 million for a business. The seller negotiates an additional $10 million earnout tied to future performance. Everyone leaves the closing table feeling good about the economics.
United StatesTax
Gesmer Updegrove LLP
Gesmer Updegrove LLP
  • Article

    How The New Illinois Budget Will Impact Taxpayers

    On July 6, 2017, the Illinois House followed the Senate and voted to override Gov. Bruce Rauner's veto of the budget and tax increase bills.
    United StatesTax
    ORBA
    ORBA
  • Article

    Impact Of U.S. Tax Reform On Cost Segregation

    On December 22, 2017, the "Tax Cuts and Jobs Act" (H.R. 1) was passed, which enacted a wide range of reforms to our current tax laws.
    United StatesTax
    Duff and Phelps
    Duff and Phelps
  • Article

    In Considering Single, Discrete Issue, IRS Rules On Distributing Corporation’s Retention Of Stock In Spin-Off

    In a private letter ruling released on Jan. 16 ( PLR 201503006), the IRS considered a single, discrete legal issue related to a proposed Section 355 spin-off transaction.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    Investment Window for Capital Gains Tax Exclusion for Certain New Investments in Small Businesses Extended to December 31, 2011

    On December 17, 2010, President Obama signed into law the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the "Act").
    United StatesTax
    Perkins Coie LLP
    Perkins Coie LLP
  • Article

    IRS Considers Step Transaction Issues And Revokes Prior Revenue Ruling

    The IRS issued a revenue ruling (Rev. Rul. 2015-09) on May 5 that addressed certain corporate step transaction issues and revoked a prior revenue ruling with similar facts (Rev. Rul. 78-120).
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS Delays Expansion Of Basis Reporting Rules For Brokers And Corporations

    The IRS has postponed new rules that were scheduled to take effect in 2013 and will eventually expand corporate and broker basis reporting requirements.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS: Indemnity Obligations Are Not Securities Subject To Mark-To-Market

    The IRS concluded in a chief counsel advice (CCA) memorandum that indemnification obligations related to originated mortgages did not constitute a security subject to Section 475.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS Issues Final Regulations On Information Reporting And Record Maintenance For Certain Disregarded Entities

    The Department of the Treasury and the IRS recently released final regulations (T.D. 9796) that treat a domestic disregarded entity wholly owned by a foreign person as a domestic corporation...
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS Issues Guidance For Qualified Real Property Business Debt Discharges

    The IRS has issued guidance providing a safe-harbor for determining whether certain debt constitutes qualified real property business indebtedness under Section 108(c)(3).
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS Issues Guidance On Amended Section 162(m) Rules

    On Tuesday, the IRS issued widely-anticipated guidance regarding certain amendments that were made by the Tax Cuts and Jobs Act to Section 162(m) of the Internal Revenue Code.
    United StatesTax
    Cooley LLP
    Cooley LLP
  • Article

    IRS Issues Ruling on Retiree Medical Funding

    A recent private letter ruling from the Internal Revenue Service (IRS) permits the use of a tax-effective method for funding retiree medical obligations.
    United StatesTax
    McDermott Will & Emery
    McDermott Will & Emery
  • Article

    IRS Issues Temporary Regulations Under Section 337(d)

    The IRS issued temporary regulations under Treas. Reg. Sec. 1.337(d)-3T (T.D. 9722) that are intended to prevent corporate taxpayers from using a partnership to circumvent gain...
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS Provides Interim Guidance On Section 6050W Reporting For Offshore Payments

    The IRS has released interim guidance providing an alternative method for payment processors to determine if they must report payments to offshore accounts under Section 6050W.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS Releases Final Regs Under Section 162(M)

    The IRS recently released final regulations (T.D. 9716) that clarify two issues under Section 162(m), which limits a public corporation's compensation deduction to $1 million per year for each covered employee.
    United StatesTax
    Grant Thornton LLP
    Grant Thornton LLP
  • Article

    IRS Replaces Long-Proposed Regulations For Calculating UBTI Of VEBAs And SUBs

    This month, the IRS withdrew proposed regulations for calculating the unrelated business taxable income of voluntary employees’ beneficiary associations.
    United StatesTax
    McGuireWoods LLP
    McGuireWoods LLP
  • Article

    IRS, Treasury Issue Final Procedural Regulations On Stock Repurchase Excise Tax

    A 1% excise tax on stock repurchases by publicly traded corporations, introduced by the Inflation Reduction Act of 2022, now requires reporting...
    United StatesTax
    MGO CPA LLP
    MGO CPA LLP
  • Article

    It's May 5, 2014: Do You Know Where Your GIIN Is?

    2014 will see the implementation of a significant number of new tax compliance requirements, including those under FATCA.
    United StatesTax
    Herrick, Feinstein LLP
    Herrick, Feinstein LLP
  • Showing 681–700 of 3726 results

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