News & Analysis as of September 21, 2024

Internal Revenue Service

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Tax Considerations for Mergers and Acquisitions: Qualified Small Business Stock and its Tax Benefits

Lippes Mathias LLP on 8/15/2024

For an active business in the post-Tax Cuts and Jobs Act (TCJA) world of lower corporate tax rates, buyers and shareholders considering a future exit should always consider C corporations and the availability of potential...more

IRS to Update Schedule UTP to Require Additional Transparency

McDermott Will & Emery on 10/14/2022

On October 11, 2022, the Internal Revenue Service (IRS) announced draft changes to Schedule UTP, Uncertain Tax Position Return Statement, and Form 1120, Instructions for Schedule UTP, for the 2022 tax year (processing year...more

Treasury Announces Inversion Regulations; Reach Extends to Other Cross-Border M&A

Latham & Watkins LLP on 9/30/2014

New guidance seeks to curb the incidence of inversions and reduce the associated tax benefits, but also extends beyond inversions. On September 22, 2014, the US Department of the Treasury (Treasury) and the Internal...more

Treasury Takes Action Against Corporate Inversions

Goulston & Storrs PC on 9/25/2014

Earlier this week, the Treasury Department and the IRS announced that they would issue regulations that substantially limit the U.S. tax benefits of corporate inversions (and certain post-inversion transactions)....more

Brindisi Tax Academy -- 2013 Year-End Tax Update

Cozen O'Connor on 1/7/2014

I. A Look Back At 2013 Tax Matters, “Gangnam Style” - A. Some Random Observations. - 1. When we penned last year’s Update for you, dear reader, this fair country of ours stood six feet from the edge of the “...more

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