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Corporate Taxes › Internal Revenue Service › Apportionment

Pillsbury Winthrop Shaw Pittman LLP

California Updates Conformity to Internal Revenue Code, Provides Large Corporate Understatement Penalty Relief

Pillsbury Winthrop Shaw Pittman LLP on

Governor Jerry Brown signed Assembly Bill 154 on September 30, 2015, updating California’s general conformity to the Internal Revenue Code and providing three new exceptions to the imposition of the Large Corporate...more

Goulston & Storrs PC

Cross-Border Interest Expense Apportionment Regulations Finalized

Goulston & Storrs PC on

The IRS issued cross-border interest apportionment final regulations. These adopt the approach from the 2012 temporary regulations, requiring a 10% corporate partner to apportion its interest expense by reference to the...more

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