Securities Business Organization Tax

IRS Corporate Taxes Internal Revenue Code (IRC) U.S. Treasury Income Taxes SEC Stocks Proposed Regulation Shareholders Capital Gains Qualified Small Business Stock Executive Compensation Partnerships Publicly-Traded Companies Startups Dividends Investment Funds Limited Liability Company (LLC) Tax Deductions Popular Private Equity REIT Foreign Investment S-Corporation UK Final Rules C-Corporation EU Section 162(m) Spinoffs Stock Options Protecting Americans from Tax Hikes (PATH) Act Reporting Requirements Withholding Tax Canada Section 409A Deferred Compensation Gain Exclusion Board of Directors Employee Stock Purchase Plans Private Letter Rulings Related Parties Small Business Tax Exemptions Tax Liability Tax Reform Foreign Corporations Initial Public Offerings Multinationals Venture Capital Alternative Minimum Tax Corporate Governance Entrepreneurs Incentive Stock Options Safe Harbors Tax Court Tax Planning Asset Management Business Taxes CFTC Debt Disclosure Requirements Emerging Growth Companies Family Businesses Fund Managers Investors IPO Real Estate Investments Securities Tax Treaty Acquisitions American Taxpayer Relief Act Audits Carried Interest Debt Securities Dodd-Frank Double Taxation International Tax Issues Investment Companies Limited Partnerships Shareholder Distributions Subsidiaries AIFM AIFMD Australia Banking Sector Corporate Counsel Distribution Rules Equity Compensation Fiduciary Duty Filing Requirements Investment Adviser Investment Tax Credits RICs Section 355 Tax Incentives Technology Sector Vesting Anti-Inversion Regulations Beneficial Owner Capital Markets Comment Period Controlled Foreign Corporations Controlled Groups Employee Benefits FATCA FIRPTA HMRC Holding Companies India Inversion JOBS Act Luxembourg New Legislation Oil & Gas Pay-for-Performance Private Placements Privately Held Corporations Renewable Energy Restricted Stocks Singapore Tax Avoidance Tax Credits Tax-Free Spin-Offs Transfer of Assets Transfer Pricing Amended Regulation Angel Investors Anti-Avoidance Autumn Statement Business Formation CFOs Closely Held Businesses Commodities Corporate Officers Derivatives Due Diligence Employee Shareholders Enforcement Actions ERISA Estate Tax Exemptions Federal Budget Federal Reserve Filing Deadlines FINRA Form 3922 Germany ISOs Italy Life Sciences Mergers Net Operating Losses New Guidance New Regulations OECD Parent Corporation Passive Activity Passive Foreign Investment Company Private Equity Funds Private Foundations Recapitalization Required Documentation Retroactive Application Russia SAR SCOTUS Securities Fraud Tax Extenders Tax-Free Transfers Taxable Distributions UCITS Valuation Affiliates AIFs Alternative Investment Funds Breach of Duty Broker-Dealer Business Assets Business Valuations C-Suite Executives Carried Interest Tax Rates CEOs Change of Ownership Choice of Entity Commercial Court Compliance Conflicts of Interest Corporate Conversions Corporate Issuers Cost-Sharing Covered Employee Cutler v Franchise Tax Board D&O Insurance Derivative Suit DOL Early Stage Companies EBITDA Employee Share Schemes Energy Sector Equity Investors ESOP Estate Planning FASB FDIC Financial Conduct Authority (FCA) Fiscal Cliff Foreign Entities Forfeiture Form 3921 France Franchise Tax Board Franchise Taxes GAAP Hedge Funds Infrastructure Institutional Investors Investment Investment Management Investment Portfolios IRC Section 83(b) Limited Liability Partnerships LLPs Management Fees Master Limited Partnerships Money Laundering Money Market Funds Mutual Funds Nasdaq Net Investment Income Non-GAAP Financial Measures NYSE Partnership Interests Profits Interests Qualified Restricted Stock Units (RSUs) Real Estate Transfers Registration Statement Repatriation Reserved Alternative Investment Funds (RAIF) Retirement Plan Retroactive Taxes Sale of Assets Self-Employment Tax Share Classes Shareholder Litigation Stamp Duty Land Tax State Taxes Tax Deferral Trump Administration Ukraine Visas Whistleblowers Year-End Tax Planning Young Lawyers 501(c)(3) Abandonment Accredited Investors Administrative Procedure Act AIF Anti-Money Laundering Appeals Asset Diversification BEPS Best Practices Bifurcation Bonds Bonus Depreciation Brazil Budgets Business Entities Business Income Business Judgment Rule Business Ownership C&DIs Capital Formation Carry Forward Cayman Islands Central Bank of Ireland Change in Control Charitable Organizations Chief Compliance Officers Class Action Commerce Clause Common Reporting Standard (CRS) Conservation Easements Consolidated Tax Returns Controlled Transactions Controlling Stockholders Corporate Bonds Corporate Sales Transactions CPO Creditors Cross-Border Transactions Cybersecurity Debentures Debt-Equity Deduction Limitations Device Test Discounts Discovery Rule Disguised Sales Disregarded Entities Diversification Requirements Emerging Technology Companies Energy Projects Enforcement Equity Plans Equivalency Determinations Eurobonds Excise Tax False Claims Act (FCA) Federal Taxes Fees Fiduciary Rule Financial Guarantee Requirements Financial Institutions Financial Statements FinCEN Fines Foreign Issuers Foreign Nationals Foreign Persons Foreign Subsidiaries Fraud FSOC GAAR Gabelli v SEC General Elections General Solicitation Information Statements Intercompany Transactions Interest Payments International Labor Laws Investment Partnerships Ireland Jurisdiction Labor Code Liquidation Management Contracts Member State Merger Agreements MiFID II Mineral Exploration Mining Minority Shareholders Mortgage REITS No-Action Letters Offshore Funds Partnership Agreements Pass-Through Entities Payroll Taxes Penalties Pending Legislation Pension Funds Pensions Performance Incentives PFIC Private Funds Privatization Program Related Investments (PRIs) Project Finance Proposed Amendments Proposed Legislation Public Comment Public Utility Purchase Price Registration Requirement Regulation S-K Regulatory Standards Remuneration Required Minimum Distributions Revenue Procedure 2016-40 Revenue Procedure 2016-44 Revenue Procedures Ring-Fencing Rule 144A Rule 16b-3 Sarbanes-Oxley Securities Act of 1933 Securities Litigation Seed Financing Smaller Reporting Companies Social Media Statute of Limitations Stock Appreciation Rights Stock Ownership Stock Sale Agreements Stock-Based Compensation Structured Finance Student Loans Supreme Court of Canada Target Company Tax Assessment Tax Basis Tax Benefits Tax Evasion Tax Rates Tax Refunds Tax-Exempt Bonds Tax-Free Exchanges Taxable Income TEFRA Termination TLAC Transfers Transparency Treasury Tribunals UK Brexit UK Supreme Court Underwriting VAT Waivers White Collar Crimes Withholding Requirements Yahoo! 1099-DIV 1099s 401k 501(c)(4) ACH Payments Acquisition Agreements Active Business Test Active Trade or Business Test Add-Back Legislation Administrative Appointments 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 Basket Transactions Bayer Belgium Benefit Corporations Benefit Plan Sponsors Best Interest Contract Exemptions Bipartisan Budget Blacklist Bona Fide Purchaser Bond Financing Borrowers British Virgin Islands 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 CDIs CFC Chapter 11 Charitable Donations Charitable Rollover Check the Box Rules China Civil Monetary Penalty CJEU Clearing Agencies Collateralized Debt Obligations Collateralized Loan Obligations Commercial Leases Commercial Property Owners Commercially Reasonable Efforts Commodity Futures Contracts Common 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Trust e-Services Easements Economic Development Economically Targeted Investments EEO-1 EMEA EMIR Employee Rights Enforcement Authority Enterprise and Regulatory Reform Act Entire Fairness Standard Environmental Crimes Environmental Violations EPA Equity Financing Equity Securities Equity Swaps Escheat ETNs EU Council of Ministers European Commission European Court of Justice (ECJ) Exceptions Exclusions Exercise of an Option Fair Market Value FCPA FDAP Federal Power Act Federal Priority Act Federal v State Law Application Fee Waivers Feed-in-Tariffs FERC Financial Adviser Financial Reporting Financial Restatements Financial Services Industry Financing Finders Finland 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 Investment Fund Foreign Jurisdictions Foreign Ownership Foreign Tax Form 1098-T 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 IFRS Implementation Day Incentives Income Tax Act Incorporation Independent Contractors Individual Investors Act Indonesia Inflation Adjustments Information Reports Innovation Insider Trading Insolvency Insurance Industry Intellectual Property Protection Interest Rate Adjustments Interest Rates Internet of Things Interstate Commerce Intracompany Transferees Investment Company Act of 1940 Investment Fund Vehicles IP License IRA Rollovers Irrevocable Trusts ISDA ISS Jerry Brown Justice Scalia Large Business & International Division (LB&I) Legal Ethics Legislative Agendas Legislative Amendments Leverage Capital Ratio Leveraged Buyout Leveraged Lending Limited Liability Limited Partnerships Liquidity Listing Rules LLLP's Loss-Carryover Lump Sum Payments Macron Law Management Agreements Management Companies Manufacturers Market Basket Marketing Material Misstatements Membership Interest Minerals Misrepresentation MMF Monsanto Municipal Bonds Municipal Securities Issuers Municipal Securities Market National Futures Association Netherlands New Market Tax Credits Nexus Non-Domiciled Investors Non-Profits Non-Resident Income Taxes Non-Taxable Income Nonbank Firms Notice and Comment NY Supreme Court OCC Offering Statements Offsets Oil Prices Ontario Securities Commission (OSC) Open Source Software Operating Agreements Ownership Rules Partnership Distributions Passporting Patent Trolls Patents Pay Equity Laws Pay Ratio PCAOB Peer-to-Peer Personal Liability Physicians Piercing the Corporate Veil Plea Negotiations Pleading Standards Poland Political Candidates Pooled Investment Vehicles Portfolio Managers Power Purchase Agreements Preferential Transfers Preferred Shares Prepaid Payment Products Presidential Elections Price Manipulation Principal Executive Officer Private Company Shares Private Investment Funds Private Placement Insurance Production Tax Credit Professional Corporation Professional Investors Profits Prohibited Transactions Protective Orders Proxy Proposals Proxy Season Proxy Statements Public Entities Public Offerings Public Policy Public Procurement Policies Puerto Rico Putative Class Actions 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 Reform Relators 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 2210 Rulemaking Process Russian Tax Authority SAAS Sales Tax Saudi Arabia 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 871(m) 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 SMEs Social Entrepreneurship Solar Panels Sole Proprietorship Special Purpose Entities Special Purpose Vehicles State Budgets State False Claims Acts State Labor Laws Stock Drop Litigation Stock Purchase Agreement Stock Redemption Stock Repurchases Stock Trades Stock Transfer Restrictions Strategic Planning Stress Tests Structured Financial Products Subpart F Substance Over Form Rule Substantial Shareholding Exemption (SSE) Succession Planning Sun Capital Partners Supervision Tax Authority Tax Code Tax Exempt Entities Tax Haven Tax Increases Tax Litigation 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 Trucking Industry Trustees TUPE UBTI Unclaimed Property Unfair Dismissal Unicorns Unit Trusts Unrelated Business Income Tax Up-C Entity USPTO Vanguard Variable Insurance Venture Funding Volcker Rule Voting Powers W-2 Whistleblower Protection Policies Wind Power Withdrawal Liability Withholding Allowances Work Permits WTO Year-End Compliance Checklist