Final and Temporary Dividend Equivalent Regulations Issued – Some Good, Some Bad, And Some Ugly:
On September 17, 2015, the Internal Revenue Service (“IRS”) released final and temporary regulations under Section 871(m),...more
11/4/2015
/ Business Assets ,
Capital Gains ,
Comment Period ,
Dividends ,
Fair Market Value ,
FATCA ,
Final Rules ,
Guidance Update ,
Investment Adviser ,
Investment Companies ,
Investment Management ,
IRS ,
Limited Partnerships ,
Management Fees ,
Market Basket ,
New Guidance ,
Partnerships ,
Property Transaction Taxes ,
Proposed Regulation ,
REIT ,
Reporting Requirements ,
Spinoffs ,
Tax Liability ,
Third-Party Service Provider ,
Transfer Pricing ,
Transfers ,
U.S. Treasury ,
Vanguard ,
Waivers ,
Whistleblowers
IRS Releases Notices Designating Certain “Basket Contracts” As Listed Transactions And Others As Reportable Transactions Of Interest -
On Wednesday, July 8, the IRS released two notices addressing “basket contracts,”...more
8/7/2015
/ De Minimus Quantity Exemption ,
Derivatives ,
Dodd-Frank ,
Excise Tax ,
FATCA ,
IRS ,
Life Insurance ,
Partnerships ,
Retrocession Contracts ,
Senate Finance Committee ,
Tax Court ,
Tax Reform ,
U.S. Treasury