Securities Business Organization Tax

IRS Corporate Taxes Internal Revenue Code (IRC) U.S. Treasury Income Taxes Proposed Regulation Stocks Capital Gains SEC Shareholders Qualified Small Business Stock Executive Compensation Publicly-Traded Companies Partnerships Investment Funds Limited Liability Company (LLC) Startups Tax Deductions REIT Dividends Popular Private Equity UK Final Rules C-Corporation EU Foreign Investment S-Corporation Section 162(m) Stock Options Protecting Americans from Tax Hikes (PATH) Act Reporting Requirements Spinoffs Deferred Compensation Gain Exclusion Section 409A Withholding Tax Board of Directors Canada Employee Stock Purchase Plans Related Parties Small Business Tax Exemptions Foreign Corporations Tax Liability Alternative Minimum Tax Entrepreneurs Incentive Stock Options Private Letter Rulings Tax Court Asset Management Business Taxes CFTC Corporate Governance Debt Disclosure Requirements Emerging Growth Companies Family Businesses Investors Multinationals Real Estate Investments Safe Harbors Tax Planning Tax Reform Tax Treaty Venture Capital American Taxpayer Relief Act Debt Securities Dodd-Frank Fund Managers Initial Public Offerings IPO Limited Partnerships Securities Acquisitions AIFM AIFMD Audits Carried Interest Corporate Counsel Double Taxation Equity Compensation Fiduciary Duty Filing Requirements International Tax Issues Investment Companies RICs Section 355 Tax Incentives Vesting Anti-Inversion Regulations Australia Banking Sector Beneficial Owner Capital Markets Comment Period Controlled Foreign Corporations Controlled Groups Distribution Rules Employee Benefits FIRPTA HMRC Holding Companies India Inversion Investment Adviser Investment Tax Credits JOBS Act Luxembourg New Legislation Oil & Gas Pay-for-Performance Renewable Energy Restricted Stocks Shareholder Distributions Singapore Subsidiaries Tax Avoidance Tax Credits Technology Sector Transfer Pricing Angel Investors Autumn Statement Business Formation CFOs Closely Held Businesses Commodities Corporate Officers Derivatives Employee Shareholders Estate Tax Exemptions FATCA Federal Reserve Filing Deadlines Form 3922 ISOs New Guidance New Regulations OECD Passive Activity Private Equity Funds Private Foundations Privately Held Corporations Recapitalization Required Documentation SAR SCOTUS Tax Extenders Tax-Free Transfers Taxable Distributions UCITS Affiliates AIFS Alternative Investment Funds Amended Regulation Anti-Avoidance Breach of Duty 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 Derivative Suit Due Diligence Early Stage Companies EBITDA 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 Infrastructure Institutional Investors Investment Investment Portfolios IRC Section 83(b) Life Sciences Limited Liability Partnerships LLPs Master Limited Partnerships Mergers Money Market Funds Mutual Funds Net Investment Income Net Operating Losses Non-GAAP Financial Measures Partnership Interests Passive Foreign Investment Company Private Placements Profits Interests Qualified Restricted Stock Units (RSUs) Real Estate Transfers Repatriation Reserved Alternative Investment Funds (RAIF) Retroactive Application Retroactive Taxes Russia Sale of Assets Securities Fraud Share Classes Shareholder Litigation Stamp Duty Land Tax State Taxes Tax Deferral Tax-Free Spin-Offs Transfer of Assets Ukraine Valuation 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 Carry Forward Cayman Islands Central Bank of Ireland Change in Control Charitable Organizations Chief Compliance Officers Class Action Commerce Clause Commercial Court Common Reporting Standard (CRS) Conflicts of Interest Conservation Easements Consolidated Tax Returns Controlling Stockholders Corporate Bonds Corporate Sales Transactions CPO Creditors Cybersecurity Debentures Debt-Equity Deduction Limitations Device Test Discounts Discovery Rule Disregarded Entities Diversification Requirements Emerging Technology Companies Energy Projects Energy Sector Enforcement 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 Intercompany Transactions Interest Payments International Labor Laws Investment Partnerships Ireland Italy Jurisdiction Labor Code Liquidation Management Contracts Management Fees Member State Mineral Exploration Mining Minority Shareholders Money Laundering Mortgage REITS Nasdaq NYSE Offshore Funds Parent Corporation Partnership Agreements Pass-Through Entities Payroll Taxes Penalties Pension Funds Pensions Performance Incentives PFIC Privatization Program Related Investments (PRIs) Project Finance Proposed Amendments Proposed Legislation Public Comment Public Utility Purchase Price Registration Requirement Registration Statement Regulation S-K Remuneration 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 Seed Financing Self-Employment Tax Statute of Limitations Stock Appreciation Rights Stock Sale Agreements Stock-Based Compensation Structured Finance Student Loans Supreme Court of Canada Target Company Tax Basis Tax Benefits Tax Rates Tax Refunds Tax-Exempt Bonds Tax-Free Exchanges Taxable Income TEFRA Termination TLAC Transfers Transparency Treasury Trump Administration UK Brexit UK Supreme Court VAT Waivers White Collar Crimes Withholding Requirements Yahoo! 1099-DIV 1099s 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 Business Continuity Plans Business Development Companies Business Expenses Business Succession Buyers Canadian Revenue Agency Capital Assets Capital Contributions Capital Expenditures Capital Formation 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 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 Dissolution Corporate Financing Corporate Liability Corporate Management 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 e-Services 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 Financing Equity Securities Equity Swaps Escheat EU Council of Ministers European Commission European Court of Justice (ECJ) Exceptions Exclusions Exercise of an Option Fair Market Value False Claims Act (FCA) 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 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 Investment Management 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 Lump Sum Payments Macron Law Management Agreements Management Companies Manufacturers Market Basket Marketing Membership Interest MiFID II Minerals Misrepresentation MMF Monsanto Municipal Bonds Municipal Securities Issuers Municipal Securities Market National Futures Association Netherlands New Market Tax Credits Nexus No-Action Letters 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 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 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 Reform Regulatory Standards 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 16b-3 Rulemaking Process Russian Tax Authority SAAS 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 956 Securities Litigation 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 Drop Litigation Stock Ownership Stock Purchase Agreement Stock Redemption Stock Repurchases Stock Trades Strategic Planning Stress Tests Structured Financial Products Subpart F Substance Over Form Rule Substantial Shareholding Exemption (SSE) Succession Planning Sun Capital Partners Supervision Tax Assessment Tax Authority Tax Code Tax Evasion 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 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 Wind Power Withdrawal Liability Work Permits WTO Year-End Compliance Checklist
Feedback? Tell us what you think of the new jdsupra.com!