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Searching Content indexed under Tax Authorities by Hunton Andrews Kurth LLP ordered by Published Date Descending.
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IRS To Seek Comment On Key Issues To Be Interpreted In Section 45Q Tax Credit
The Department of Treasury and Internal Revenue Service ("IRS") have released Notice 201932 seeking comment on key issues to be interpreted in the Section 45Q carbon oxide sequestration tax credit.
United States
20 May 2019
2
New TEFRA Regulations For Qualified Private Activity Bonds
As part of the 1982 Tax Equity and Fiscal Responsibility Act (TEFRA), Congress implemented new rules pertaining to the issuance of tax-exempt private activity bonds.
United States
26 Mar 2019
3
C-Suite Compensation Center Blog: ISOs: No Item Of Adjustment For AMT Purposes If Exercise And Sell Within Same Calendar Year
Did you exercise (or are planning to exercise) an incentive stock option ("ISO") during calendar year 2018?
United States
15 Nov 2018
4
Hunton Retail Law Resource: SCOTUS Tax Ruling And New Tariffs Could Affect Retail M&A Activity
A recent Supreme Court ruling regarding sales taxes and new tariffs on Chinese imports instituted by the Trump administration will impact many retailers, which could in turn have an effect on M&A activity in the retail industry.
United States
4 Sep 2018
5
IRS Announces Campaign Focused On Interest Capitalization For Self-Constructed Assets
On May 21, 2018, the Internal Revenue Service ("IRS") announced the identification and selection of six Large Business & International division ("LB&I") compliance campaigns.
United States
4 Sep 2018
6
C-Suite Compensation Center: Preserving The Deduction: Certain 162(m) Action Items Triggered By Notice 2018-68
The timing of this post is triggered by Notice 2018-68 that was issued by the IRS on August 21, 2018.
United States
3 Sep 2018
7
C-Suite Compensation Center: IRS Guidance Under Section 162(m)
The IRS guidance comes in the form of Notice 2018-68.
United States
3 Sep 2018
8
New Tax Laws: Maximizing Deductions After Elimination Of Compensatory Deductions Under Section 162(m)
As was discussed in last month's newsletter, the recently enacted Tax Cuts and Jobs Act of 2017 (the "TCJA") amended the Internal Revenue Code of 1986 to eliminate the performance-based exception to the $1mm deduction limit under Section 162(m) of the Internal Revenue Code of 1986 ("Section 162(m)").
United States
25 Jan 2018
9
Special Reporting Requirements Regarding Exercises Of Incentive Stock Options And Transfers Of Stock Acquired Under Employee Stock Purchase Plans (2017 Update)
IRS Form 3921 is used for the reporting of exercises of incentive stock options. Copy A of Form 3921 is filed with the IRS, Copy B is delivered to the exercising employee...
United States
17 Jan 2017
11
IRS Again Considering MLP Private Letter Rulings
The Internal Revenue Service has ended its year-long moratorium on issuing MLP qualifying income rulings under Section 7704 of the tax code.
United States
13 Mar 2015
12
To Avoid FATCA Withholding, Foreign Financial Institutions Must Register With IRS By April 25, 2014
The Foreign Account Tax Compliance Act requires foreign financial institutions to disclose the foreign accounts of U.S. taxpayers to the Internal Revenue Service.
United States
24 Feb 2014
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