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King & Spalding

Final Section 162(m) Regulations Clarify Exceptions to $1 Million Deduction Limit

King & Spalding on

Section 162(m) of the Internal Revenue Code ("Section 162(m)") limits the tax deduction that a publicly held corporation may take with respect to compensation paid to each of the corporation's chief executive officer and its...more

Troutman Pepper

New York BitLicense Rules Have Far-Reaching Effects on Virtual Currency Businesses

Troutman Pepper on

The final rules’ significant operational requirements for licensees could prove to be expensive and substantial barriers to entry for small businesses interested in engaging in virtual currency business activities in New...more

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