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Holland & Knight LLP

Holland & Knight's Energy and Natural Resources Quarterly Newsletter: Summer 2020

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This newsletter provides a look around the corner, highlighting top issues and emerging opportunities for the private sector. This edition covers, among other relevant topics, a number of recent U.S. political developments...more

Fenwick & West LLP

Proposed Guidance on the Production Sourcing Rules under New Section 863(b)

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The Tax Cuts and Jobs Act (TCJA) repealed the long-standing “50/50” sourcing rule for United States exporters of manufactured products. Under the new rules, which source income of a “producer” solely to the place of...more

Snell & Wilmer

CFIUS’s Report and the Year Ahead for Foreign Natural Resource Investment

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On September 21, 2017, the Committee on Foreign Investment in the United States (“CFIUS”) issued a public version of its most recent classified annual report to Congress on covered transactions for CY 2015. CFIUS is the...more

Bracewell LLP

Treasury and IRS Release Final Regulations on Qualifying Income, but Halted by Trump Moratorium

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January 25, 2017 On January 19, 2017, the Department of the Treasury and the Internal Revenue Service (IRS) issued final regulations (Final Regulations) regarding qualifying income under Internal Revenue Code (Code) section...more

Bracewell LLP

MLP Qualifying Income – Treasury and IRS Issue Proposed Regulations

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On May 5, 2015, the Department of the Treasury and the Internal Revenue Service (IRS) issued proposed regulations that provide much-anticipated guidance on the scope of qualifying income under Section 7704(d)(1)(E) of the...more

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