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Corporate Taxes › Protecting Americans from Tax Hikes (PATH) Act › C-Corporation

Bowditch & Dewey

Bonus Depreciation: What You Need to Know for Your Business

Bowditch & Dewey on

Since 2002, bonus depreciation under the Job Creation and Worker Assistance Act has been allowed in some form. Bonus depreciation allows for more current expensing for eligible property than allowed under the current...more

Morrison & Foerster LLP

Treasury Expands Scope of REIT Spin-Off Rules in New Regulations

Morrison & Foerster LLP on

On June 7, the Treasury Department released temporary regulations (the “Temporary Regulations”) that expand the types of spinoff transactions subject to the rules under Section 337(d)2 requiring gain recognition where either...more

Skadden, Arps, Slate, Meagher & Flom LLP

"IRS Expands REIT Spin-Off Restrictions, Extends REIT Built-in Gains Period to 10 Years"

Skadden, Arps, Slate, Meagher & Flom LLP on

On June 7, 2016, the Internal Revenue Service (IRS) and Treasury Department issued new temporary regulations that have dramatic implications for all merger-and-acquisition activity by C corporations and real estate investment...more

Baker Donelson

New Opportunity for 'C' Corporations to Convert to 'S' Corporations Under Recent Tax Law

Baker Donelson on

Since 1986, when the General Utilities doctrine (permitting corporate liquidations of regular or 'C' corporations to be tax-free to the corporation) was repealed, a barrier existed for 'C' corporations to convert to...more

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