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Corporate Taxes › Tax Deductions › Initial Public Offering (IPO)

Skadden, Arps, Slate, Meagher & Flom LLP

IPO Costs Are Nondeductible Even When a Corporation Later Goes Private

Skadden, Arps, Slate, Meagher & Flom LLP on

A corporation may not deduct previously capitalized costs that facilitated an initial public offering (IPO) even when it later ceases to be a publicly traded company, according to an internal memorandum by the Internal...more

Locke Lord LLP

Locke Lord QuickStudy: IRS Clarifies Performance-Based Compensation Exception Under Code Section 162(m)

Locke Lord LLP on

On March 31, 2015, the Internal Revenue Service (IRS) published final regulations under Section 162(m) of the Internal Revenue Code (the Code). Code Section 162(m) disallows a deduction by any publicly-held corporation for...more

Bradley Arant Boult Cummings LLP

Ensure Compliance with Final Regulations on Equity Awards

Bradley Arant Boult Cummings LLP on

The Department of the Treasury has issued final regulations setting forth changes to the current regulations under Internal Revenue Code (Code) Section 162(m). Code Section 162(m) precludes a deduction by a public corporation...more

Wilson Sonsini Goodrich & Rosati

IRS Releases Amended Section 162(m) Regulations Clarifying How to Preserve the Deductibility of Certain Compensation for Public...

Wilson Sonsini Goodrich & Rosati on

The Internal Revenue Service recently amended the regulations under Internal Revenue Code Section 162(m). Section 162(m) applies to publicly held companies and generally limits the tax deduction that a public company is...more

McDermott Will & Emery

Section 162(m) Final Regulations Clarify Requirements for Exemptions to $1 Million Deduction Limitation

McDermott Will & Emery on

Section 162(m) generally limits to $1 million the amount that a public company can annually deduct with respect to remuneration paid to certain covered employees. This deduction limitation, however, does not apply to...more

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