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IRS Changes Position on Certain Income Earned by State-Chartered Credit Unions

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In a recent memorandum (found here), the IRS issued instructions to all exempt organization examiners on the applicability of unrelated business income tax (“UBIT”) to certain income earned by state-chartered credit unions...more

K&L Gates LLP

Proposed Tax Code Overhaul Introduced with the Tax Reform Act of 2014

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On February 26, 2014, House Ways and Means Committee Chairman Dave Camp released draft (the "Discussion Draft”) that would substantially reform the current U.S. Tax Code (the “Code”). The Discussion Draft contains numerous...more

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