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Virtual Reality: IRS Provides Guidance on the Treatment of Bitcoin and Other Virtual Currency Transactions

On March 25, 2014, the Internal Revenue Service (IRS) issued Notice 2014-21 (the Notice), which provides guidance regarding the tax treatment of Bitcoins and other virtual currency through a series of “frequently asked...more

4/1/2014 - Bitcoins FBAR Income Taxes Investment Funds IRS Virtual Currency

Legal Alert: Energy Tax Reform: Current Updates And What It Means For Companies In The Energy Sector

Energy tax reform has been the subject of three recent, and very significant, administrative and legislative proposals: - The President’s 2015 budget, released on March 4, 2014; - The comprehensive tax reform plan...more

3/17/2014 - Energy Energy Tax Incentives Tax Reform

Camp Goes All-In with Comprehensive Tax Plan: Highlights, Tax Reform Status and Impact on Taxpayers

On February 26, Representative Dave Camp (R-Mich.), chairman of the House Ways and Means Committee, released his much-awaited comprehensive tax reform plan (the “Camp Proposal”). That proposal seeks to cut marginal tax rates...more

3/6/2014 - Capital Gains Corporate Tax Rates Corporate Taxes Employee Benefits Energy Executive Compensation Foreign Nationals Income Taxes Insurance Companies Net Investment Income Partnerships Real Estate Market REIT RICs S-Corporation Tax Credits Tax Deductions Tax Reform Tax Returns

Legal Alert: New Extended FATCA Implementation Dates

On July 12, 2013, the IRS, in Notice 2013-43, and the Department of the Treasury in a Press Release of the same date, extended the implementation dates by six months for many of the withholding and account due diligence...more

7/16/2013 - Deadlines Delays FATCA FFI Foreign Jurisdictions IGAs Internal Revenue Code IRS U.S. Treasury

Legal Alert: The End of an Era: IRS Expands “No-Rule” Policy for Spin-Offs and Other Common Corporate Transactions

On June 25, the IRS expanded its “no-rule” policy with respect to spin-offs and other tax-free corporate separations, liquidations, contributions, and reorganizations. Effective for letter ruling requests received by the IRS...more

6/27/2013 - Integrated Transactions IRS Liquidation No-Rule Policy Spinoffs

EPA Proposes Biogas Amendments to the Renewable Fuel Standard: RIN Generation on Electricity from Biogas, Cellulosic RIN...

On May 21, the Environmental Protection Agency (EPA) proposed amendments to the federal Renewable Fuel Standard (RFS) that would further incorporate the use of biogas into the RFS. The RFS requires gasoline and diesel...more

5/24/2013 - Biofuel EPA Renewable Energy Renewable Fuel Standard RINs

Legal Alert: IRS Clarifies "Binding Written Contract" Definition in Renewable Energy Tax Credit Begun Construction Guidance

On April 25, 2013, the Internal Revenue Service updated guidance issued on April 15, 2013, that explained how to satisfy the new “begun construction” requirement for the renewable energy section 45 production tax credit (PTC)...more

4/29/2013 - Begun Construction Test Damages Investment Tax Credits IRS Production Tax Credit Renewable Energy Tax Credits Written Agreements

Have You "Begun Construction"? IRS Issues Guidance for Renewable Energy Tax Credits

On April 15, 2013, the Internal Revenue Service ( IRS) issued much - anticipated guidance that will help developers of wind, solar, biomass and certain other renewable energy facilities qualify for federal renewable energy...more

4/17/2013 - Begun Construction Test Fiscal Cliff Investment Tax Credits IRS Production Tax Credit Renewable Energy

Legal Alert: IRS Rules on Account-Opening Bonuses in IRAs and 529 Plans

The Internal Revenue Service (the Service) recently released PLR 201310043 (December 11, 2012), which addresses account - opening bonuses credited to an individual retirement account (IRA) or section 529 college tuition...more

3/14/2013 - 529 Plans Bonuses IRA IRS Reporting Requirements

Legal Alert: Camping on "The Street": A First Step in the Reform of the Taxation of Financial Instruments and Products

On January 24, House Ways and Means Committee Chairman Camp (R-MI) released a discussion draft of proposals to reform the taxation of certain financial instruments and products (the Camp Draft). In brief, the Camp...more

1/30/2013 - Camp Draft Capital Gains Derivatives Hedge Funds Income Taxes

Legal Alert: The Cliff-Hanger (Chapter One) is Over: Highlights of the American Taxpayer Relief Act of 2012

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the Act), effective as of January 1, 2013. In general, the Act made permanent for most taxpayers the tax rate cuts first enacted...more

1/8/2013 - Alternative Minimum Tax American Taxpayer Relief Act Business Taxes Capital Gains Dividends Estate Tax Fiscal Cliff Foreign Corporations Generation-Skipping Transfer Gift-Tax Exemption Income Taxes Production Tax Credit Roth Conversions Withholding Tax

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