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Searching Content indexed under Capital Gains Tax by Jared Goldberger ordered by Published Date Descending.
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Treasury Adds Color To Grecian Repeal – Proposed Regulations Implement New Section 864(C)(8) For Sale Of Partnership Interests By Foreign Partners
On December 20, 2018, the US Department of Treasury and the IRS released proposed regulations under Section 864(c)(8) of the Code on the treatment of a foreign partner's transfer of an interest in a partnership...
United States
14 Jan 2019
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Capital Markets Tax Quarterly
Welcome to Mayer Brown's Capital Markets Tax Quarterly (CMTQ). This is a new publication for Mayer Brown's Tax practice, so let us explain what we're about.
United States
23 Oct 2018
3
An "Available Upon Request" GRA Is A Willful Failure
Since 1986, the U.S. Treasury Department regulations promulgated under section 367(a) of the Internal Revenue Code have provided a reasonable cause exception for gain recognition agreement compliance failures.
United States
17 Sep 2013
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