PROPOSED REGULATIONS TO SECTION 965 -
On August 1, 2018, the Internal Revenue Service (IRS) took the first step in providing significant and detailed guidance on provisions of the Tax Cuts and Jobs Act (TCJA) with the...more
New provisions will have a significant impact on secondary sales of fund interests and partnership M&A transactions.
On December 22, 2017, US President Donald Trump signed into law the sweeping tax reform bill H.R. 1 (the...more
The final, temporary, and proposed regulations issued by the Internal Revenue Service on October 13 relating to intercompany debt obligations between members of an affiliated group of corporations under Section 385 of the...more
11/3/2016
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