Searching Content indexed under Corporate Tax by Ethan Harris ordered by Published Date Descending.
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Treasury And IRS Issue Final Regulations On Inversions
On July 11, 2018, the Treasury Department and the IRS published final Treasury regulations on inversion transactions (the "Final Regulations").
United States
26 Jul 2018
Trump Administration And Congressional Leaders Release Tax Reform Framework
On September 27, 2017, the Trump Administration, the House Committee on Ways and Means and the Senate Committee on Finance released their much-anticipated framework for tax reform (the "Framework").
United States
5 Oct 2017
Internal Revenue Service Announces It Will Recommence Issuing Private Letter Rulings On Certain Spin-Off Debt Exchanges
The Internal Revenue Service has announced that it will recommence issuing private letter rulings concerning whether a distributing corporation's transfer of stock or securities of a controlled corporation...
United States
18 May 2017
Update On US Federal Tax Reform Proposals
On April 26, the Trump Administration made its much-anticipated release of several "core principles" of its tax plan.
United States
5 May 2017
Treasury And IRS Issue Regulations On Inversions And Earnings Stripping
On April 4, 2016, the Treasury Department and the IRS issued temporary regulations under Section 7874 on inversion transactions that added some new restrictions and implemented provisions previewed in two prior IRS notices.
United States
20 Apr 2016
Treasury And IRS Issue Additional Anti-Inversion Notice
The Treasury Department and the IRS released Notice 2015-79 (the "2015 Notice") on November 19th to further limit expatriation transactions and to supplement the anti-inversion guidance issued by them on September 22, 2014.
United States
27 Nov 2015
IRS Issues Final Regulations On F Reorganizations
In September 2015, the Treasury Department and the IRS issued final regulations (T.D. 9739) that provide guidance with respect to the qualification of a transaction as a reorganization under Section 368(a)(1)(F).
United States
21 Oct 2015
Treasury And IRS Issue Inversion Notice
The Treasury Department and the IRS released Notice 2014-52 on September 22nd to limit expatriation transactions.
United States
6 Oct 2014
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