Elizabeth Lewis

Elizabeth Lewis

McDermott Will & Emery

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Latest Publications


Focus on Tax Strategies & Developments - October 2015

Regulatory Developments Under § 367 Affecting Transfers of Appreciated Property to Foreign Corporations - Introduction: On September 14, the U.S. Department of the Treasury (Treasury) and the Internal Revenue...more

10/5/2015 - Administrative Procedure Act Amended Regulation BEPS Clawbacks Controlled Foreign Corporations Corporate Taxes Cost-Sharing Foreign Corporations Goodwill Intangible Property IRC Section 367 IRS Partnerships Proposed Regulation Section 482 Stock-Based Compensation Tax Court Tax Reform Transfer Pricing Transfers U.S. Treasury

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 Internal Revenue Code (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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