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Fenwick & West LLP

IRS Issues New Guidance on Section 83(i)

Fenwick & West LLP on

The Internal Revenue Service issued Notice 2018-97 on December 7, providing initial guidance for the new Section 83(i) of the Internal Revenue Code (Section 83(i)) enacted by the Tax Cuts and Jobs Act. The notice principally...more

McDermott Will & Emery

Inside the New York Budget Bill: Department Issues Guidance Regarding Investment Capital Identification Procedures

McDermott Will & Emery on

On July 7, 2015, the New York Department of Taxation and Finance issued guidance (TSB-M-15(4)C, (5)I, Investment Capital Identification Requirements for Article 9-A Taxpayers) on the identification procedures for investment...more

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