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Searching Content indexed under Capital Gains Tax by McDermott Will & Emery ordered by Published Date Descending.
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Waiver Leads To Double Tax Liability On Patent Royalties
Declining to address whether certain technology licensing royalties should be subject to taxation as income or capital gains, the US Court of Appeals for the Third Circuit ...
United States
27 Apr 2018
2
The Impact Of Tax Reform On Private Equity And M&A Transactions
Now that the 2017 tax reform act is law, private equity and M&A professionals must grapple with its sweeping changes and reconcile the new provisions with how they do business.
United States
9 Jan 2018
3
Review Of Section 409A Proposed Regulations
The following PowerPoint highlights key points from the proposed regulations and what employers and employees should know and can expect moving forward.
United States
11 Aug 2016
4
Inside The New York Budget Bill Part Two: Tax Base And Income Classification
This is the second installment of a series that takes an inside look at the corporate tax reform proposals in Governor Andrew Cuomo’s 2014–15 New York Budget Bill.
United States
28 Feb 2014
5
For Private Equity Investors, Section 1202 May Be Worth Another Look
Included in the American Taxpayer Relief Act of 2012 are provisions that extended some of the more significant benefits of Internal Revenue Code Section 1202.
United States
3 Apr 2013
6
Washington Watch: House GOP Leadership And The ‘Fiscal Cliff’
An analysis of the year-end fiscal negotiations and their consequences.
United States
9 Jan 2013
7
Energy Related Tax Provisions In The President's 2012 Budget
President Obama’s recently released budget proposal contains energy-related tax provisions for the 2012 fiscal year.
United States
22 Feb 2011
8
Year-End Legislation Extends Key Provisions for Businesses, Provides 100 Percent Expensing for Certain Assets and Enacts New Foreign Procurement Excise Tax
As part of legislation enacted at the end of 2010, the U.S. Congress extended several beneficial tax provisions for businesses, including the research credit, active financing exception under Subpart F and look-through rule for payments between controlled foreign corporations.
United States
10 Jan 2011
9
Service Denies Tax Deferral and Long-Term Capital Gains Through Basket Option Transaction
Advice Memorandum 2010-005, released on November 12, 2010, sets out the Internal Revenue Service’s position on whether the purchased call option described therein should be respected as an option; treated as another form of a derivative transaction; or recast as, in substance, tax ownership of the underlying basket of securities.
United States
13 Dec 2010
10
Proposed Changes to Section 1202 Seek to Introduce a Temporary Full Exclusion for Gain from Disposition of Certain Small Business Stock
The proposed changes to the Internal Revenue Code section 1202 could increase interest in investments in small business stock.
United States
20 Apr 2010
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