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Corporate Taxes › Equity Compensation › Internal Revenue Code (IRC)

A&O Shearman

Altera: Ninth Circuit Reverses US Tax Court and Holds that Treasury Regulation Allocating Stock-Based Compensation Expenses Is...

A&O Shearman on

On July 24, 2018, in Altera Corp. v. Commissioner, a divided panel of the U.S. Court of Appeals for the Ninth Circuit upheld the validity of a Treasury Department regulation that requires a U.S. taxpayer to allocate a portion...more

Akin Gump Strauss Hauer & Feld LLP

Tax Cuts and Jobs Act

Akin Gump Strauss Hauer & Feld LLP on

On November 2, 2017, the Committee on Ways and Means of the U.S. House of Representatives released its tax reform bill titled the Tax Cuts and Jobs Act (the “House Bill”). On November 6, 2017, Kevin Brady, Chairman of the...more

A&O Shearman

The Republican Tax Plan and the Revenue-Raising Assault on Employee Compensation

A&O Shearman on

On November 2, 2017, the Republican caucus of the House of Representatives unveiled its plan to overhaul the nation’s tax code. In an apparent effort to raise revenue, the “Tax Cuts and Jobs Act,” if adopted, would...more

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