Securities Business Organization Tax

IRS Corporate Taxes Internal Revenue Code (IRC) U.S. Treasury Income Taxes Proposed Regulation Stocks Capital Gains SEC Qualified Small Business Stock Shareholders Executive Compensation Partnerships Publicly-Traded Companies Startups Investment Funds Limited Liability Company (LLC) REIT Tax Deductions Dividends Popular Private Equity C-Corporation S-Corporation UK EU Final Rules Section 162(m) Stock Options Foreign Investment Protecting Americans from Tax Hikes (PATH) Act Reporting Requirements Spinoffs Gain Exclusion Section 409A Related Parties Small Business Withholding Tax Board of Directors Canada Deferred Compensation Employee Stock Purchase Plans Entrepreneurs Tax Exemptions Tax Liability Business Taxes Foreign Corporations Investors Private Letter Rulings Tax Court Alternative Minimum Tax CFTC Debt Disclosure Requirements Family Businesses Incentive Stock Options Multinationals Real Estate Investments Safe Harbors Venture Capital American Taxpayer Relief Act Asset Management Corporate Governance Debt Securities Emerging Growth Companies Fund Managers Initial Public Offerings IPO Tax Planning Tax Reform Tax Treaty Acquisitions AIFM AIFMD Audits Corporate Counsel Dodd-Frank Equity Compensation Fiduciary Duty Filing Requirements Investment Companies Limited Partnerships RICs Section 355 Securities Tax Incentives Technology Sector Anti-Inversion Regulations Banking Sector Beneficial Owner Business Formation Capital Markets Carried Interest Comment Period Controlled Foreign Corporations Controlled Groups Distribution Rules Double Taxation Employee Benefits FIRPTA India International Tax Issues Investment Tax Credits Luxembourg Pay-for-Performance Restricted Stocks Shareholder Distributions Subsidiaries Tax Avoidance Tax Credits Transfer Pricing Vesting Angel Investors Australia Autumn Statement CFOs Closely Held Businesses Commodities Corporate Officers Derivatives Employee Shareholders Estate Tax Exemptions FATCA Federal Reserve Filing Deadlines Form 3922 HMRC Holding Companies Inversion Investment Adviser ISOs JOBS Act New Guidance New Legislation OECD Oil & Gas Private Foundations Privately Held Corporations Recapitalization Renewable Energy Required Documentation SAR SCOTUS Singapore Tax Extenders Tax-Free Transfers Taxable Distributions UCITS Young Lawyers Affiliates AIFS Alternative Investment Funds Anti-Avoidance Broker-Dealer Business Assets Business Valuations C-Suite Executives Carried Interest Tax Rates CEOs Change of Ownership Choice of Entity Compliance Corporate Conversions Corporate Issuers Cost-Sharing Covered Employee Cutler v Franchise Tax Board D&O Insurance Due Diligence Early Stage Companies Employee Share Schemes Enforcement Actions Equity Investors ERISA Estate Planning FDIC Federal Budget Financial Conduct Authority (FCA) FINRA Fiscal Cliff Foreign Entities Forfeiture Form 3921 France Franchise Tax Board Franchise Taxes Germany Hedge Funds Institutional Investors Investment Investment Portfolios IRC Section 83(b) Life Sciences Limited Liability Partnerships Master Limited Partnerships Mergers Money Market Funds Mutual Funds Net Investment Income Net Operating Losses New Regulations Non-GAAP Financial Measures Partnership Interests Pass-Through Entities Passive Activity Passive Foreign Investment Company Private Equity Funds Private Placements Profits Interests Real Estate Transfers Repatriation Reserved Alternative Investment Funds (RAIF) Retroactive Application Retroactive Taxes Russia Sale of Assets Share Classes State Taxes Tax Deferral Tax-Free Spin-Offs Transfer of Assets Valuation Visas Year-End Tax Planning 501(c)(3) Abandonment Accredited Investors Administrative Procedure Act AIF Amended Regulation Anti-Money Laundering Appeals Asset Diversification BEPS Best Practices Bifurcation Bonds Bonus Depreciation Brazil Breach of Duty Business Entities Business Income Business Judgment Rule Business Ownership C&DIs Capital Formation Cayman Islands Central Bank of Ireland Change in Control Charitable Organizations Chief Compliance Officers Commerce Clause Commercial Court Common Reporting Standard (CRS) Conflicts of Interest Conservation Easements Consolidated Tax Returns Controlling Stockholders Corporate Bonds Corporate Management Corporate Sales Transactions CPO Creditors Cybersecurity Debentures Debt-Equity Deduction Limitations Derivative Suit Device Test Discounts Discovery Rule Disregarded Entities Diversification Requirements EBITDA Emerging Technology Companies Energy Projects Energy Sector Enforcement Equity Financing Equity Plans Equivalency Determinations ESOP Eurobonds Excise Tax FASB Federal Taxes Fees Financial Guarantee Requirements Financial Institutions Financial Statements FinCEN Fines Foreign Issuers Foreign Nationals Foreign Persons Foreign Subsidiaries Fraud FSOC GAAP GAAR Gabelli v SEC General Elections General Solicitation Information Statements Infrastructure Intercompany Transactions International Labor Laws Investment Partnerships Ireland Italy Jurisdiction LLPs Management Contracts Management Fees Member State Minority Shareholders Money Laundering Mortgage REITS Nasdaq NYSE Parent Corporation Partnership Agreements Payroll Taxes Penalties Pension Funds Pensions Performance Incentives PFIC Program Related Investments (PRIs) Project Finance Proposed Legislation Public Comment Public Utility Purchase Price Qualified Restricted Stock Units (RSUs) Registration Requirement Registration Statement Regulation S-K Required Minimum Distributions Retirement Plan Revenue Procedure 2016-40 Revenue Procedure 2016-44 Revenue Procedures Ring-Fencing Rule 144A Sarbanes-Oxley Securities Act of 1933 Securities Fraud Seed Financing Self-Employment Tax Shareholder Litigation Stamp Duty Land Tax Statute of Limitations Stock Appreciation Rights Stock Sale Agreements Stock-Based Compensation Student Loans Supreme Court of Canada Target Company Tax Basis Tax Benefits Tax-Exempt Bonds Tax-Free Exchanges Taxable Income TEFRA Termination TLAC Transfers Transparency Treasury Trump Administration UK Brexit UK Supreme Court Ukraine Waivers White Collar Crimes Withholding Requirements Yahoo! 401k 501(c)(4) ACH Payments Active Business Test Active Trade or Business Test Add-Back Legislation Adoption Advertising AIG Alibaba Andrew Cuomo Annual Reports Anson v HMRC Anti-Abuse Rule Antitrust Investigations Antitrust Litigation Apple Arbitration Articles of Incorporation Asset-Backed Securities Attorney-Client Privilege Audit Committee Auditors Austria Bad Boy Liability Bank Holding Company Bank Secrecy Act Banks Barack Obama Basel III Bayer Belgium Benefit Corporations Benefit Plan Sponsors Bipartisan Budget Blacklist Bona Fide Purchaser Bond Financing Borrowers British Virgin Islands Budgets Business Continuity Plans Business Development Companies Business Expenses Business Succession Buyers Canadian Revenue Agency Capital Assets Capital Contributions Capital Expenditures Capital Losses Capital Raising Capital Structures Capitalization Captive Insurance Company Carry Forward CDIs CFC Chapter 11 Charitable Donations Charitable Rollover Check the Box Rules China Civil Monetary Penalty Class Action Clearing Agencies Collateralized Debt Obligations Collateralized Loan Obligations Commercial Leases Commercial Property Owners Commodity Futures Contracts Common Stock Compensation & Benefits Compensatory Awards Complex Corporate Transactions Confidential Information Consultation Control Test Controlled Transactions Conversion Convertible Debt Cooperation Corporate Bonuses Corporate Charters Corporate Financing Corporate Liability Corporate Practice of Medicine Corporate Social Responsibility Corporate Veil Corporations Code CPOs Cross-Border Transactions Crowdfunding CSSF Cyber Attacks Deadlines Dealers Debt Financing Debt Instruments Debt Restructuring Decision-Making Process Deductions Defend Trade Secrets Act (DTSA) Defense Strategies Deposit Accounts Derivatives Clearing Organizations Director Compensation Directors Discrimination Disguised Sales Diversity Jurisdiction Divorce Doing Business DOL Domestic International Sales Corporation Dormant Commerce Clause Dow Chemical Drones DSIO Duties Dynasty Trust Easements Economic Development Economically Targeted Investments EEO-1 EMEA Employee Rights Enterprise and Regulatory Reform Act Entire Fairness Standard Environmental Crimes Environmental Violations EPA Equity Securities Equity Swaps Escheat EU Council of Ministers European Court of Justice (ECJ) Exceptions Exclusions Exercise of an Option Fair Market Value FCPA FDAP Federal Power Act Federal Priority Act Fee Waivers Feed-in-Tariffs FERC Financial Adviser Financial Reporting Financial Restatements Financial Services Industry Financing Finders FIRB FIRREA Fixing America’s Surface Transportation Act (FAST Act) Floating NAV Foreign Affiliates Foreign Banks Foreign Direct Investment Foreign Equivalency Determination Foreign Exchanges Foreign Jurisdictions Foreign Ownership Foreign Tax Form 13F Form 8-K Form S-1 Forward Contracts Fracking Fraudulent Transfers Free Trade Agreements FSB FX Forwards FX Swaps General Partner General Partnerships Generation-Skipping Transfer Gift-Tax Exemption Golden Leash Arrangements Golden Parachutes Good Faith Goodwill Government Investigations Grandfathering Rules Grantor Trusts Grants GRATs Greece Guilty Pleas Harmless Error Health and Welfare Plans Health Care Providers Healthcare Fraud HIRE Act Hong Kong Hospitals Hostile Takeover Howey Human Resources Professionals Human Rights ICAV Identity Theft Incentives Incorporation Independent Contractors Individual Investors Act Indonesia Information Reports Innovation Insider Trading Insolvency Insurance Industry Intellectual Property Protection Interest Payments Interest Rate Adjustments Interest Rates Internet of Things Interstate Commerce Intracompany Transferees Investment Company Act of 1940 Investment Fund Vehicles Investment Management IP License IRA Rollovers Irrevocable Trusts ISDA ISS Jerry Brown Justice Scalia Labor Code Large Business & International Division (LB&I) Legal Ethics Legislative Agendas Legislative Amendments Leverage Capital Ratio Leveraged Buyout Leveraged Lending Limited Liability Limited Partnerships Liquidation Liquidity Listing Rules LLLP's Lump Sum Payments Macron Law Management Agreements Management Companies Manufacturers Market Basket Marketing Membership Interest MiFID II Mineral Exploration Minerals Mining MMF Monsanto Municipal Bonds Municipal Securities Issuers Municipal Securities Market National Futures Association New Market Tax Credits Nexus No-Action Letters Non-Domiciled Investors Non-Profits Non-Taxable Income Nonbank Firms Notice and Comment NY Supreme Court OCC Offering Statements Offsets Offshore Funds Oil Prices Ontario Securities Commission (OSC) Open Source Software Ownership Rules Pay Equity Laws Pay Ratio PCAOB Peer-to-Peer Pending Legislation Personal Liability Physicians Piercing the Corporate Veil Plea Negotiations Poland Political Candidates Pooled Investment Vehicles Power Purchase Agreements Preferential Transfers Preferred Shares Presidential Elections Price Manipulation Principal Executive Officer Private Company Shares Private Funds Private Investment Funds Private Placement Insurance Production Tax Credit Professional Corporation Professional Investors Profits Proposed Amendments Protective Orders Proxy Season Proxy Statements Public Offerings Public Policy Public Procurement Policies Puerto Rico QIAIF Qualified Derivatives Dealers (QDDs) Qualified Retirement Plans Qualifying Income Qui Tam R&D R&D Tax Credits Real Estate Market Recharacterization Reclassification Rules Reconciliation Redeterminations Registered Investment Advisors Registered Investment Companies (RICs) Registration Regulation D Regulation S-X Regulatory Agenda Regulatory History Regulatory Standards Relators Remuneration Reorganizations Representations and Warranties Residence Taxes Residency Requirements Residency Status Residential Real Estate Market Resource Extraction Responsible Person Liability Retail Market Revenue Procedure 2015-27 Revenue Procedure 2015-28 Revenue Procedure 2016-50 Reversal Right of Distribution Risk Capital Rollover Equity Roth IRA Royalties Rule 147 Rule 15a-6 Rule 16b-3 Rulemaking Process Russian Tax Authority SAAS Say-on-Pay SBC SEC Advisory Committee SEC Comment Letter Process Section 1031 Exchange Section 336(e) Section 337 Section 385 Section 457(f) Section 457A Section 956 Securitization Selective Waivers Self-Dealing Sellers Selling a Business Severance Agreements Share Buybacks Share Capital Shareholder Approval Shareholder Proposals Shareholder Protection Agreements Shareholder Rights Shareholder Votes Shareholders' Agreements Short-Swing Trading SICAV SIP Small Business Jobs Act Smaller Reporting Companies SMEs Social Entrepreneurship Social Media Solar Panels Sole Proprietorship Special Purpose Entities Special Purpose Vehicles State Budgets State False Claims Acts State Labor Laws Stock Ownership Stock Purchase Agreement Stock Redemption Stock Repurchases Stock Trades Strategic Planning Stress Tests Structured Finance Structured Financial Products Subpart F Substance Over Form Rule Substantial Shareholding Exemption (SSE) Succession Planning Sun Capital Partners Supervision Tax Assessment Tax Code Tax Evasion Tax Exempt Entities Tax Haven Tax Increases Tax Rates Tax Refunds Tax Returns Tax-Deferred Exchanges Tax-Residency Certificate Tenants Termination Clauses Thailand Third-Party Agents Toronto Stock Exchange Trade Agreements Trade Policy Transfer Restrictions Transfer Taxes Tribunals Trucking Industry Trustees TUPE UBTI Unclaimed Property Underwriting Unfair Dismissal Unit Trusts Unrelated Business Income Tax Up-C Entity USPTO Vanguard Variable Insurance Venture Funding Volcker Rule Voting Powers W-2 Whistleblower Protection Policies Whistleblowers Wind Power Withdrawal Liability WTO Year-End Compliance Checklist