William Sheumaker

William Sheumaker

Sutherland Asbill & Brennan LLP

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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

To the Direct Acquirer Belong the Tax Attributes: Proposed Regulations Modify the Definition of Acquiring Corporation for Purposes...

On May 7, Treasury and the IRS published proposed regulations addressing which corporation succeeds to the tax attributes of another corporation that transfers assets in an acquisitive asset reorganization described in IRC §§...more

5/13/2014 - Acquisitions Asset Transfer Business Assets IRC IRS Proposed Regulation Reorganizations Section 381 Subsidiaries U.S. Treasury

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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