Corporate Taxes, Tax-Deferred Exchanges

Tax Planning Prevails in Parkway Gravel Decision

Holland & Knight LLP on 5/31/2024

The U.S. Tax Court recently issued an opinion in Parkway Gravel Inc. v. Commissioner, Docket No. 10819-21, respecting the structure of a gravel company's sale of a land parcel known as the Freeway Pit. In finding for the...more

Mere Change?—“F” Reorganization Qualifies in Spite of Change in Plan

Freeman Law on 1/29/2021

Former British Prime Minister Winston Churchill once said, “Plans are of little importance, but planning is essential.” Perhaps that quote is a tad strong to apply generally to corporate reorganizations under Section 368 of...more

A Closer Look at Biden’s Tax Proposals

Skadden, Arps, Slate, Meagher & Flom LLP on 9/24/2020

Former Vice President Joseph Biden has proposed a number of fundamental changes to the tax code over the course of his campaign. If he is elected president and if the Democrats keep control of the House of Representatives and...more

Business Highlights of the 2017 Tax Cuts and Jobs Act

Obermayer Rebmann Maxwell & Hippel LLP on 12/27/2017

The highly anticipated Tax Cuts and Jobs Act is expected to be signed into law in early 2018. This Act when signed will be the largest tax reform since 1986 and as a result, can affect many aspects of your business. Here...more

When A “Tax Free” Exchange May Not Be Free of Tax

Farrell Fritz, P.C. on 2/27/2017

“Tax free” – two words that often bring great delight when they are spoken by a tax adviser to the owner of a business, whether he is considering the disposition of a single asset, or of substantially all of the assets, of...more

Tax Planning in Uncertain Times

Burr & Forman on 2/10/2017

There is a long list of reforms that the Trump administration intends to tackle and one of the items on the list is tax reform. Although there are multiple proposals by various players and significant variations among the...more