News & Analysis as of September 25, 2024

Office of the Comptroller of the Currency › Income Taxes

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Cash In Hand, Tax Deferral, Monetized Installment Sales: No, You Can’t Have It All

Rivkin Radler LLP on 5/17/2021

Ask the owner of a closely held business to describe their most recently recurring nightmare and you are likely to get an earful regarding the prospect of an increased federal income tax on their profits, an increased federal...more

OCC Grants National Trust Bank Charter to Third Cryptocurrency Firm

Goodwin on 5/4/2021

In This Issue. The Office of the Comptroller of the Currency (OCC) granted preliminary conditional approval to a third cryptocurrency firm chartering a national trust bank; the Consumer Financial Protection Bureau (CFPB)...more

Tax Treatment of Employer-Provided Fringe Benefits for International Assignees

Ogletree, Deakins, Nash, Smoak & Stewart,... on 8/6/2018

The Internal Revenue Service (IRS) recently clarified its position on two fringe benefits provided to employees on global assignments: tax equalization services and tax return preparation services. Memorandum Number 201810007...more

Three Agencies Seek Comment on Joint Supplemental Guidance on Income Tax Allocation Agreements

Orrick - Finance 20/20 on 1/9/2014

On December 19, Fed, FDIC and OCC issued a statement seeking comment on supplemental guidance on income tax allocation agreements involving holding companies and insured depository institutions. ...more

FRB, FDIC and OCC Propose Addendum to Income Tax Allocation Policy; Agencies Provide Standard Provision to be Included in Tax...

Goodwin on 12/27/2013

The FRB, FDIC and OCC (the “Agencies”) jointly issued a Goodwin Procter proposed addendum (the “Proposed Addendum”) to the Interagency Policy Statement on Income Tax Allocation in a Holding Company Structure (the “Policy...more

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