Elizabeth Lewis

Elizabeth Lewis

McDermott Will & Emery

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Treasury Releases Guidance for Contributions of Appreciated Property to Partnerships with Related Foreign Partners

On August 6, 2015, 18 years after U.S. Congress authorized regulations under Internal Revenue Code Section 721(c), the U.S. Department of the Treasury and the Internal Revenue Service (IRS) released Notice 2015-54 announcing...more

8/25/2015 - Capital Gains Cost-Sharing Foreign Corporations Intangible Property IRC IRS New Guidance New Regulations Partnerships Property Transaction Taxes U.S. Treasury

‘Fiscal Cliff’ Legislation Temporarily Extends Key Provisions for Businesses

As part of legislation enacted in early 2013 to avert the so-called “fiscal cliff,” Congress temporarily extended several beneficial tax provisions for businesses, including the research credit, the active financing exception...more

1/7/2013 - American Taxpayer Relief Act Business Taxes Capital Gains Dividends Fiscal Cliff Foreign Corporations Income Taxes S-Corporation Tax Exemptions Tax Incentives

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