Paul Gordon

Paul Gordon

Morgan Lewis

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New Accounting Rules for Gift Cards Redeemable by Unrelated Entities

IRS modifies rules allowing the deferral method of accounting for advance payments received for the sale of gift cards that are redeemable by an unrelated party. On July 24, the Internal Revenue Service (IRS) released an...more

7/30/2013 - Accounting Gift-Cards IRS Retail Market Tax Deferral

IRS Releases “Start Construction” Guidance for Renewable Energy Facilities

Long-awaited guidance regarding eligibility for production or investment tax credits largely tracks guidance under the Section 1603 cash grant program....more

4/19/2013 - American Taxpayer Relief Act Begun Construction Test Investment Tax Credits IRS Physical Work Test Production Tax Credit Qualified Energy Facilities Renewable Energy Safe Harbors Tax Credits

Congress Extends 100% Gain Exclusion for Small Business Stock

Favorable tax treatment applies to certain acquisitions of qualified small business stock in 2012 and 2013 and may influence choice-of-entity decisions....more

1/11/2013 - Acquisitions Alternative Minimum Tax American Taxpayer Relief Act C-Corporation Capital Gains Choice of Entity Corporate Tax Rates Gain Exclusion Income Taxes Qualified Small Business Stock

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