News & Analysis as of

Internal Revenue Service › Equity Financing

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Nutter McClennen & Fish LLP

Gimme Shelter: An Overview on Low-Income Housing Tax Credits for Developers, Investors, and Lenders

Nutter McClennen & Fish LLP on

"There are a few ways to obtain low-income housing tax credits. Each program has stress points in making it work, so there isn’t always a clear choice. Timing is often a decisive factor."...more

Farrell Fritz, P.C.

Loans Between Related Entities

Farrell Fritz, P.C. on

What Was Intended? Over the last thirty years, I have reviewed the income tax returns of many closely held corporations and partnerships. Quite often, on Schedule L (the balance sheet), I will see an entry for “other...more

Morrison & Foerster LLP

Proposed IRS Debt-Equity Regulations: Aimed at PostInversion “Earnings Stripping,” But May Also Impact Ordinary Related-Party Debt

Morrison & Foerster LLP on

On April 4th, the Internal Revenue Service (“IRS”) issued proposed regulations (the “Proposed Regulations”) under Section 385 which could dramatically change how related-party indebtedness is treated for federal income tax...more

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