Stuart E. Leblang

2025 Perspectives In Private Equity: Tax Analysis

IRS Takes View That FIRPTA Exemption For Publicly Traded Stock Must Be Tested At Partnership Level

U.S. Treasury Proposes Sweeping Changes Narrowing A Key Exception From U.S. Taxation For U.S. Real Estate Investments Made By Non-U.S. Investors Through Domestically Controlled REITs And Related Changes To The Treatment Of Non-U.S. Pension Fund Investors

Full Implementation Of Section 871(m) Further Delayed Until 2025: Impacting US Withholding On Swaps Over US Stocks And Narrow-Based Indices

Secondary U.S. Withholding For Transfers In Private Investment Funds Delayed Until January 1, 2023

Could Future COVID-19 Relief Allow COD Income Deferral?

Could Future COVID-19 Relief Allow COD Income Deferral?

CARES Act Summary – Tax

U.S. Withholding On Synthetic Trades Over U.S. Equities (Section 871(M)) – Additional Delay Of Full Implementation Until 2023

BBA Tax Audits: Final Deadline For Designating A U.S. Partnership Representative