Securities Business Organization Tax

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