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Searching Content indexed under Capital Gains Tax by Shearman & Sterling LLP ordered by Published Date Descending.
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Opportunity Zones: Second Set Of Proposed Regulations Provide Clarity
On Wednesday, April 17, 2019, the Treasury Department and the Internal Revenue Service issued a broad, investment-friendly second set of Proposed Regulations (the "Proposed Regulations")
United States
7 May 2019
2
Opportunity Zones: Government Issues Proposed Regulations
On Friday, October 19, 2018, the Treasury Department and the Internal Revenue Service issued highly-anticipated proposed regulations regarding "Qualified Opportunity Zones."
United States
24 Oct 2018
3
Opportunity Zones: Treasury And IRS Issue Proposed Regulations
The Treasury Department and the IRS issued today highly anticipated proposed regulations regarding "Qualified Opportunity Zones."
United States
23 Oct 2018
4
Potential US Tax Reform Could Fundamentally Change The Structure Of The US Tax System
With the election of Donald Trump, who pledged during the campaign to usher in fundamental tax reform, the Republican majorities in Congress have begun planning major tax changes...
United States
30 Nov 2016
5
MIDCO Transactions And The Expanding Universe Of Transferee Liability*
The Internal Revenue Service's determination of transferee liability, essentially secondary liability, resulting from transactions involving the taxable sale and disposition of corporate stock, is being litigated with increasing frequency in the federal courts.
United States
6 Jul 2016
6
IRS Issues "New" Notices Covering "Basket Option" And "Basket Contract" Transactions
As previously reported, on July 8, 2015, the IRS issued Notice 2015-47 and Notice 2015-48, which designated "basket option" transactions as listed transactions and "basket contract"...
United States
25 Nov 2015
7
Fraud Of Third-Party Does Not Extend The Statue Of Limitations Under Section 6501
The facts were undisputed. In 1999, the Pettinati family intended to sell their printing business, which would realize a large capital gain.
United States
9 Sep 2015
8
IRS Issues Notices Covering "Basket Option" And "Basket Contract"
On July 8, 2015, the IRS issued Notice 2015-47 and Notice 2015-48, which designated "basket option" transactions as listed transactions and "basket contract" transactions as transactions of interest.
United States
9 Sep 2015
9
Fifth Circuit Upholds Lower Courtís Economic Substance And Negligence Penalty Holdings In FOCus Tax Shelter Case
The US Court of Appeals for the Fifth Circuit affirmed in part and vacated in part a decision by the US District Court for the Southern District of Mississippi in "Nevada Partners Fund v. United States".
United States
22 Oct 2013
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