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U.S. Treasury › Employee Stock Purchase Plans

Brownstein Hyatt Farber Schreck

Interim Guidance on Book-Minimum Tax and Stock Buyback Excise Tax

Brownstein Hyatt Farber Schreck on

The Treasury Department and the Internal Revenue Service (IRS) released initial guidance on Dec. 27, 2022, concerning two corporate tax increases included in the climate and energy reconciliation bill commonly known as the...more

Goodwin

SBA and Treasury Department Issue New Guidance on PPP

Goodwin on

In this Issue. The Office of the Comptroller of the Currency (OCC) issued guidance on its authority to charter limited purpose trust companies, raising the possibility that a limited purpose national bank could be organized...more

Wilson Sonsini Goodrich & Rosati

Ninth Circuit Overturns Altera and Revives Regulations on Cost Sharing of Stock-Based Compensation

Wilson Sonsini Goodrich & Rosati on

On July 24, 2018, the U.S. Court of Appeals for the Ninth Circuit, in a 2-to-1 opinion, ruled in Altera Corp. v. Commissioner that Treasury Regulations involving transfer pricing promulgated in 2003 (the Regulations) complied...more

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