On May 10, 2013, the Internal Revenue Service (IRS) and Treasury Department released the long-awaited final regulations under Section 336(e) of the Internal Revenue Code, treating certain sales, exchanges, and distributions...more
The taxation of computer software is complex, confusing, and in some circumstances, uncertain; although self-created computer software is routinely sold today, especially with the significant increase in the number of...more
Under California law, minority shareholders owning 10 percent or more of a corporation can block a sale of assets to the controlling shareholders in dissolution proceedings. However, that rule does not apply where the court...more
In This Issue:
Renewable Energy Focus - DOE, Treasury release $150M In unused Section 48C Clean Energy Manufacturing Tax Credits; Obama picks REI chief Jewell to head Interior Department; US emissions fall to lowest...more
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