Robert Rudnick

Robert Rudnick

Shearman & Sterling LLP

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Spin-Off Revenue Procedure Removes a No-Rule Area and Provides Safe Harbors for Unwinding High Vote/Low Vote Stock Structures

On July 15th, the IRS released Rev. Proc. 2016-40 (the “Rev. Proc.”) removing a recent “no-rule” area with respect to transactions undertaken in anticipation of a spin-off involving high vote/low vote stock classes for the...more

7/21/2016 - IRS Recapitalization Revenue Procedure 2016-40 Safe Harbors Share Classes Spinoffs Tax-Free Spin-Offs

Treasury and IRS Issue New Spin-Off Proposed Treasury Regulations On Device and Active Trade or Business Requirements

On July 14, 2016, the Treasury Department and the IRS issued proposed regulations under Section 355 on spin-off transactions (the “Proposed Regulations”) that provide guidance with respect to the spin-off device prohibition...more

7/19/2016 - Business Assets IRS Mortgage REITS Proposed Regulation Spinoffs U.S. Treasury

Proposed Regulations on Related-Party Debt Instruments Would Result in Dramatic Adverse Tax Consequences

On April 4, 2016, the US Department of the Treasury and the Internal Revenue Service proposed regulations under section 385 of the Internal Revenue Code that would recharacterize certain related-party debt instruments, in...more

6/3/2016 - Debt Debt Securities Internal Revenue Code (IRC) Proposed Regulation Related Parties

Treasury and IRS Issue Regulations on Inversions and Earnings Stripping

On April 4, 2016, the Treasury Department and the IRS issued temporary regulations under Section 7874 on inversion transactions that added some new restrictions and implemented provisions previewed in two prior IRS notices...more

4/15/2016 - Anti-Inversion Regulations Controlled Foreign Corporations Debt Securities IRS U.S. Treasury

Final Regulations Under Section 871(m) Clarify Withholding Tax Rules for Equity-Linked Derivatives, Yet Many Challenges Remain

On September 17, 2015, the Treasury Department and the Internal Revenue Service (the “IRS”) issued new temporary and final regulations under section 871(m) of the Internal Revenue Code regarding the imposition of US federal...more

10/14/2015 - Corporate Taxes Derivatives Dividends Equity Securities Equivalency Determinations Final Rules Foreign Equivalency Determination Foreign Nationals HIRE Act ISDA Tax Treaty U.S. Treasury Withholding Tax

Treasury and IRS Issue Inversion Notice

The Treasury Department and the IRS released Notice 2014-52 (the “Notice”) on September 22nd to limit expatriation transactions. The Notice states that Treasury will issue regulations intended to limit the tax benefits of...more

9/25/2014 - Corporate Taxes International Tax Issues Inversion IRS Tax Evasion U.S. Treasury

New Proposed Regulations Under Section 871(m) Adopt a Single Factor Test but Delay Effective Date Until 2016

On December 4, 2013, the Treasury Department and the Internal Revenue Service (the “IRS”) released new final and proposed regulations under section 871(m) of the Internal Revenue Code regarding the imposition of US federal...more

12/9/2013 - Delays Financial Regulatory Reform Income Taxes IRS Swaps U.S. Treasury

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