Securities Business Organization Tax

IRS Corporate Taxes Income Taxes Capital Gains Stocks Internal Revenue Code (IRC) Qualified Small Business Stock Executive Compensation Shareholders U.S. Treasury Publicly-Traded Companies SEC Proposed Regulation Startups Tax Deductions Partnerships Section 162(m) Dividends REIT Investment Funds UK C-Corporation Final Rules Protecting Americans from Tax Hikes (PATH) Act Stock Options Private Equity S-Corporation Gain Exclusion Popular Entrepreneurs EU Foreign Investment Limited Liability Companies Spinoffs Board of Directors Related Parties Reporting Requirements Small Business Alternative Minimum Tax American Taxpayer Relief Act Business Taxes CFTC Debt Employee Stock Purchase Plans Section 409A Withholding Tax Canada Corporate Governance Foreign Corporations Fund Managers Incentive Stock Options Investors IPO Limited Partnerships LLC Private Letter Rulings Tax Court Tax Liability Tax Planning Tax Treaty Technology Sector Venture Capital AIFMD Audits Controlled Groups Disclosure Requirements Double Taxation Emerging Growth Companies Equity Compensation Filing Requirements FIRPTA Initial Public Offerings Multinationals Restricted Stocks Tax Credits Tax Exemptions AIFM Angel Investors Anti-Inversion Regulations Asset Management Banking Sector Business Formation Carried Interest CFOs Comment Period Corporate Officers Employee Benefits FATCA Federal Reserve Fiduciary Duty HMRC India International Tax Issues Investment Adviser Investment Companies JOBS Act New Legislation Pay-for-Performance Real Estate Investments Required Documentation RICs Sale of Assets SCOTUS Tax Extenders Tax Incentives Tax Reform UCITS Young Lawyers Acquisitions AIFS Alternative Investment Funds Broker-Dealer C-Suite Executives Carried Interest Tax Rates CEOs Change of Ownership Compliance Controlled Foreign Corporations Corporate Counsel Corporate Issuers Cost-Sharing Covered Employee Cutler v Franchise Tax Board Debt Securities Deferred Compensation Derivatives Distribution Rules Dodd-Frank Early Stage Companies Employee Share Schemes Employee Shareholders ERISA Family Businesses FDIC Federal Budget Filing Deadlines Financial Conduct Authority (FCA) FINRA Fiscal Cliff Germany Inversion Investment Portfolios Investment Tax Credits ISOs Life Sciences Luxembourg Money Market Funds Mutual Funds Net Investment Income Net Operating Losses New Guidance Partnership Interests Private Equity Funds Private Placements Privately Held Corporations Profits Interests Retroactive Application Retroactive Taxes Safe Harbors SAR Section 355 Securities Shareholder Distributions State Taxes Subsidiaries Vesting Abandonment Accredited Investors Administrative Procedure Act Affiliates Amended Regulation Anti-Avoidance Asset Diversification Australia Bifurcation Bonus Depreciation Business Income Capital Formation Capital Markets Cayman Islands Choice of Entity Commerce Clause Commodities Common Reporting Standard (CRS) Conflicts of Interest Consolidated Tax Returns Corporate Conversions Corporate Sales Transactions CPO Cybersecurity D&O Insurance Debentures Deduction Limitations Derivative Suit Discovery Rule Due Diligence Equity Financing Equity Plans ESOP Exemptions FASB Federal Taxes Fees Financial Guarantee Requirements Financial Institutions FinCEN Fines Foreign Nationals Forfeiture Form 3922 France Franchise Tax Board Franchise Taxes Fraud FSOC GAAR Gabelli v SEC General Solicitation Hedge Funds Holding Companies Information Statements Infrastructure Institutional Investors International Labor Laws IRC Section 83(b) Jurisdiction Limited Liability Partnerships Management Fees Master Limited Partnerships Mergers Money Laundering New Regulations NYSE OECD Oil & Gas Partnership Agreements Pass-Through Entities Payroll Taxes Penalties Pension Funds Pensions Performance Incentives Private Foundations Proposed Legislation Renewable Energy Repatriation Retirement Plan Revenue Procedures Rule 144A Securities Fraud Seed Financing Shareholder Litigation Statute of Limitations Stock Sale Agreements Stock-Based Compensation Supreme Court of Canada Tax-Exempt Bonds Taxable Distributions Termination TLAC Transfer Pricing Transfers Treasury UK Supreme Court Valuation Visas White Collar Crimes 401k 501(c)(3) 501(c)(4) ACH Payments Add-Back Legislation Adoption Advertising AIF AIG Andrew Cuomo Anson v HMRC Anti-Money Laundering 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 Beneficial Owner Benefit Corporations Benefit Plan Sponsors BEPS Best Practices Bipartisan Budget Bona Fide Purchaser Bonds Borrowers Breach of Duty British Virgin Islands Business Assets Business Entities Business Judgment Rule Business Valuations Capital Assets Capital Contributions Capital Losses Capital Raising Capitalization Captive Insurance Company Carry Forward Central Bank of Ireland Change in Control Charitable Rollover Check the Box Rules Chief Compliance Officers China Civil Monetary Penalty Class Action Clearing Agencies Closely Held Businesses Common Stock Compensation & Benefits Compensatory Awards Confidential Information Conservation Easements Conversion Convertible Debt Corporate Management Corporate Practice of Medicine Corporate Social Responsibility Corporations Code CPOs Creditors Cross-Border Transactions Crowdfunding Cyber Attacks Deadlines Dealers Decision-Making Process Deductions Deposit Accounts Derivatives Clearing Organizations Directors Discrimination Disregarded Entities Diversity Jurisdiction Divorce DOL Dormant Commerce Clause 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 Investors Equity Securities Equivalency Determinations Escheat Estate Tax European Court of Justice (ECJ) Exceptions Excise Tax Exclusions Exercise of an Option 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 Entities Foreign Equivalency Determination Foreign Exchanges Foreign Issuers Foreign Ownership Foreign Persons Foreign Subsidiaries Foreign Tax Form 13F Form 3921 Form S-1 Forward Contracts Fracking FSB FX Forwards FX Swaps General Elections General Partner General Partnerships Generation-Skipping Transfer Gift-Tax Exemption Golden Parachutes Good Faith Goodwill Grants Guilty Pleas Harmless Error Health and Welfare Plans HIRE Act 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 Interstate Commerce Investment Investment Fund Vehicles Investment Partnerships IP License Ireland ISDA Italy Jerry Brown Justice Scalia Labor Code Legal Ethics Legislative Amendments Leverage Capital Ratio Leveraged Lending Liquidation Liquidity Listing Rules LLPs Lump Sum Payments Management Companies 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 Parent Corporation Passive Foreign Investment Company PCAOB Peer-to-Peer Personal Liability Physicians Plea Negotiations Political Candidates Pooled Investment Vehicles Presidential Elections Price Manipulation Principle Executive Officer (PEO) Private Funds Private Investment Funds Private Placement Insurance Production Tax Credit Program Related Investments (PRIs) Project Finance Proxy Statements Public Comment Public Offerings Public Policy Public Procurement Policies Purchase Price Qualified Retirement Plans Qualifying Income Qui Tam R&D R&D Tax Credits Real Estate Transfers Recapitalization Redeterminations Registered Investment Advisors Registration Registration Requirement Registration Statement Regulation D Regulation S-K Regulatory Standards Relators Remuneration Reorganizations Representations and Warranties Required Minimum Distributions Reserved Alternative Investment Funds (RAIF) Residence Taxes Residency Requirements Responsible Person Liability Retail Market Revenue Procedure 2015-27 Revenue Procedure 2015-28 Right of Distribution Ring-Fencing Risk Capital Royalties Rule 147 Rule 15a-6 Rulemaking Process Sarbanes-Oxley SBC SEC Advisory Committee Section 336(e) Section 337 Section 457A Section 956 Securities Act of 1933 Selective Waivers Self-Employment Tax Share Capital Share Classes Shareholder Proposals Shareholder Protection Agreements Shareholder Rights Shareholder Votes Shareholders' Agreements SIP Small Business Jobs Act Social Entrepreneurship Social Media Special Purpose Vehicles Stamp Duty Land Tax State Budgets State False Claims Acts Stock Appreciation Rights Stock Redemption Stock Trades Strategic Planning Structured Finance Structured Financial Products Student Loans Subpart F Succession Planning Sun Capital Partners Supervision Target Company Tax Assessment Tax Avoidance Tax Basis Tax Benefits Tax Deferral Tax Increases Tax Refunds Tax Returns Tax-Free Exchanges Tax-Free Transfers Tax-Residency Certificate Taxable Income TEFRA 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 Unclaimed Property Underwriting Unfair Dismissal Unit Trusts Up-C Entity USPTO Vanguard Variable Insurance Venture Funding Volcker Rule Voting Powers Waivers Whistleblowers Wind Power Withdrawal Liability Withholding Requirements WTO Year-End Compliance Checklist Year-End Tax Planning