William Sheumaker

William Sheumaker

Sutherland Asbill & Brennan LLP

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Latest Posts › Corporate Taxes


Master Limited Partnerships: Proposed Tax Regulations Scale Back Activities Giving Rise to Qualifying Income

The Treasury Department (Treasury) and the Internal Revenue Service (Service) have issued proposed tax regulations (Proposed Regulations) that provide guidance on, and significantly scale back, the types of activities...more

6/25/2015 - Corporate Taxes IRS Limited Partnerships Master Limited Partnerships Oil & Gas Passive Activity Proposed Regulation Publicly-Traded Companies Qualifying Income U.S. Treasury

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 Taxes Employee Benefits Energy Executive Compensation Foreign Nationals Income Taxes Insurance Industry Net Investment Income Partnerships Real Estate Market REIT RICs S-Corporation Tax Credits Tax Deductions Tax Reform Tax Returns

At Last: Final Regulations Issued Under Section 336(e)

In a move that was nearly 27 years in the making, the Treasury Department (Treasury) and the Internal Revenue Service (IRS) issued long-awaited final regulations under §336(e) (the Final Regulations) on May 10. Section 336(e)...more

5/14/2013 - Corporate Taxes Distribution Rules IRS Proposed Regulation Stocks

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