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De Minimus Quantity Exemption North American Industry Classification System

King & Spalding

Proposed HSR Rule Changes to Increase Investment Fund Reporting, Exempt Minority Acquisitions by Activist Investors

King & Spalding on

On Monday, September 21, 2020, the Federal Trade Commission, with the support of the Department of Justice’s Antitrust Division, proposed changes to the rules governing merger notification under the Hart-Scott-Rodino Act of...more

Troutman Pepper

Addition of UBTI Siloing Rules Creates New Challenges for Tax-Exempt Organizations - Tax Update Volume 2019, Issue 2

Troutman Pepper on

Tax-exempt organizations that have unrelated business taxable income (UBTI) may need to calculate their UBTI differently as a result of a change in the tax law made by the Tax Cuts and Jobs Act of 2017 (TCJA). ...more

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