Roderick K. Donnelly

Roderick K. Donnelly

Morgan Lewis


Latest Publications


IRS Provides Guidance on Tax Reform’s New § 965 Deemed Repatriation Provision

It answers some questions but leaves many issues unresolved. On December 29, the US Internal Revenue Service (IRS) issued Notice 2018-07—Guidance under Section 965 (the Notice)—indicating its intent to issue regulations...more

IRS Issues Device Tax Regulations; Industry Braces for 2013 Implementation

Pending the January 1 effective date, final regulations and interim guidance on the medical device excise tax provide some clarity but leave many questions unanswered. On December 7, the Internal Revenue Service (IRS)...more

12/12/2012  /  Excise Tax , IRS , Medical Devices
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