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Article
On The Horizon - Current Practice Issue
In November the IRS issued a notice that the effective date for 2011 tangible property repair regulations will be amended from January 1, 2012 to January 1, 2014.
United StatesTax
Grant Thornton LLP
Article
Temperatures Are Rising: The Mining Industry Is Set To Heat Up With A Growing Potential For Strategic Deals
Grant Thornton LLP (Grant Thornton) recently released its 2014 Global Mining Report, Gathering Momentum: The Resurgence of M&A (the Report).
CanadaCorporate/Commercial Law
Norton Rose Fulbright Canada LLP

Article

Recent Interpretation Reveals Assets In Surface Mines

On Oct. 19, 2011, the IFRS Interpretations Committee (IFRIC) issued IFRIC 20, Stripping Costs in the Production Phase of a Surface Mine, to address diverse practices around the world in the accounting for the cost of stripping operations incurred by mining companies after a surface mine begins production.

United StatesAccounting and Audit

Grant Thornton LLP

On The Horizon - Current Practice Issue

Temperatures Are Rising: The Mining Industry Is Set To Heat Up With A Growing Potential For Strategic Deals

Recent Interpretation Reveals Assets In Surface Mines

Congress Recesses With Hope Of Tax Deliberations In Lame Duck Session

Court Disallows S Corporation Losses

FinCEN Revises Scope Of Extended FBAR Filing Deadline For Certain Financial Professionals

Guidance Issued On In-Plan Roth Rollovers

Hatch Defends Corporate Integration Proposal At Pair Of Hearings

IRS Allows Continuation Of Partnership

IRS Applies New Qualified Liability Rule In Letter Ruling

IRS Chief Counsel Memo Discusses Tax Consequences Of Invalid Section 953(D) Election

IRS Finalizes Regulations For Determining Publicly Traded Property

IRS Issues Temporary Regulations Related To Notional Principal Contracts

IRS Offers $150 Million In Second Round Of Section 48C Tax Credit Allocations

Oklahoma Enacts Tax Amnesty Program To Begin September 14, 2015

Tax Court Holds Unvested Partnership Interest Is A Capital Interest

Treasury Issues Proposed Regulations On Deemed Distributions Of Stock

Supreme Court Clarifies Requirement Of Independence Of Expert Witnesses

IRS Discontinuation Of ‘Tiered’ Issue Management Will Affect R&D Tax Credit Claims

Supreme Court Of Canada Clarifies The Limits Of The Discoverability Rule