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Searching Content indexed under Corporate and Company Law by Grant Thornton LLP ordered by Published Date Descending.
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1
Tax Court Addresses Limited Partner Exception In LLC Context
Tax Court has held in Castigliola v. Commissioner that three lawyers who were member-managers of a PLLC classified as a partnership for U.S. federal income tax purposes were not entitled to exclude a portion of their partnership income...
United States
26 Jun 2017
2
IRS Applies New Qualified Liability Rule In Letter Ruling
In a recently released private letter ruling (PLR 201714028), the IRS Office of Chief Counsel determined that liabilities transferred by a taxpayer to a partnership constituted qualified liabilities...
United States
23 Jun 2017
3
Final Regulations Retroactively Affect Nonrecognition On Outbound Transfers Of Foreign Goodwill
The Treasury Department and the IRS recently issued final regulations relating to certain transfers of property by U.S. persons to foreign corporations (T.D. 9803).
United States
26 Jan 2017
4
IRS Issues Final Regulations On Information Reporting And Record Maintenance For Certain Disregarded Entities
The Department of the Treasury and the IRS recently released final regulations (T.D. 9796) that treat a domestic disregarded entity wholly owned by a foreign person as a domestic corporation...
United States
26 Jan 2017
5
Final Regulations Under Section 956 Adopt An Aggregate Approach To CFCs Transacting With Foreign Partnerships
New, final regulations under Section 956 (T.D. 9792), addressing the treatment of U.S. property held by a controlled foreign corporation in connection with certain transactions involving partnerships.
United States
21 Dec 2016
6
Notice Modifies The Application Of Section 367 To Certain Triangular Reorganizations And Inbound Transactions
The IRS on Dec. 2 issued Notice 2016-73 announcing that the government intends to issue regulations under Section 367 modifying the rules relating to the treatment of property used to acquire parent stock...
United States
21 Dec 2016
7
Disrupting The Disruptors
Renowned as the disruptors of other industries, information technology (IT) companies are now subject to a dizzying pace of change, driven by the global pervasiveness of their own technologies.
United States
14 Nov 2016
8
IRS Moves To Bar Partners From Employee Treatment
The IRS has released temporary and proposed regulations that bar partners from being treated as employees of a disregarded entity (DRE) owned by their partnership.
United States
9 May 2016
9
IRS Rules On The Continuation Of A Consolidated Group
The IRS has ruled (PLR 2015-05-006) that the parent of a consolidated group had three classes of stock outstanding.
United States
12 Feb 2015
10
COSO 2013 Framework Boosts Fraud Risk Assessment And Prevention
Fraud is among the most distasteful fare on managementís plate. Not only is it an enormous, unplanned drain on company resources itís spiritually crippling as well.
United States
12 Feb 2015
11
Highlights Of The 2014 AICPA Conference On Current SEC And PCAOB Developments
This publication provides an overview of key matters discussed during the conference.
United States
16 Jan 2015
12
Target Company Does Not Join Consolidated Group Until Stock Released From Escrow, IRS Memo Concludes
The IRS concluded that a target corporation did not join the purchasing corporationís consolidated group until the targetís stock was released from escrow.
United States
29 Apr 2014
13
Certain Litigation Costs Are Ordinary And Necessary Business Expenses, IRS Rules
In a private letter ruling (PLR 201412002), the IRS ruled that certain costs incurred by a corporate taxpayer to settle a lawsuit, including settlement payments and legal fees, were deductible as ordinary and necessary business expenses under Section 162.
United States
16 Apr 2014
14
Texas Court Of Appeals Holds Oilfield Service Providerís Waste Disposal Costs Included In COGS For Revised Tax Franchise Tax Purposes
The Texas Court of Appeals has affirmed a trial courtís decision that a combined group of companies engaged in an oilfield service business could include a subsidiaryís waste removal and disposal costs in the groupís cost of goods sold deduction.
United States
16 Jan 2014
15
IRS Rules Distribution Agreement Does Not Create Second Class Of Stock
The IRS has ruled in PLR 2013-06-004 that an S corporation's distribution agreement with its shareholders would not create a second class of stock under Section 1361(b)(1)(D).
United States
8 Mar 2013
16
CAQ Issues SEC Regulations Committee Highlights
The Center for Audit Quality (CAQ) recently issued highlights of the joint meeting on September 25 between its SEC Regulations Committee (the Committee) and the SEC staff.
United States
4 Dec 2012
17
FASB: Board Meetings Held Between October 15 And 18 (October 23, 2012)
All decisions reached at Board meetings are tentative and may be changed at future meetings.
United States
23 Nov 2012
18
On The Horizon - November 6, 2012
The Securities and Exchange Commission announced that it is preparing relief measures that include extending filing deadlines for individuals and entities with filing obligations that have been affected by Hurricane Sandy and its aftermath.
United States
22 Nov 2012
19
On The Horizon - October 30, 2012
The Securities and Exchange Commission is offering a grace period for any public registrants that might not be able to submit corporate filings due this week due to the effects of Hurricane Sandy. In
United States
22 Nov 2012
20
West Virginia Supreme Court Holds Out-Of-State Intangible Holding Company Does Not Have Income Or Franchise Tax Nexus
The West Virginia Supreme Court of Appeals has held that an out of state company licensing intellectual property to out of state licensees did not have corporation net income tax or business franchise tax nexus.
United States
27 Jun 2012
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