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Tax Alert

CARES Act becomes law

Act contains broad relief for individuals and businesses; includes funding vehicles, recovery payments, and modifications to TCJA provisions

  • Mitchell, Alexandra
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Tax Alert

The CARES Act passes

Today, the House of Representatives passed the CARES Act on a voice vote and the President signed the bill enacting it into law.

  • Wood, Christian
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Tax Alert

New developments in debt equity regulations

IRS to retain regulations treating some related party debt as equity, but will propose rules easing one of the regulations’ harshest rules.

  • Gottschalk, Stefan
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Tax Alert

IRS provides relief for taxpayers

Final regulations reduce the amount determined under section 956 for certain domestic corporations that own stock in foreign corporations.

  • Chesman, Adam
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Tax Alert

Section 965 filing reminders

With the second installment of taxpayer’s section 965 liability due soon, there are several items to remember before the filing deadline.

  • Camacho, Ramon
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Tax Alert

Ninth Circuit withdraws opinion in Altera

The Ninth Circuit has withdrawn its July 24 Altera opinion in favor of the IRS while a reconstituted panel considers the opinion.

  • Camacho, Ramon
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Tax Alert

IRS wins big in Altera appeal

Taxpayers must consider financial statement impact of the unexpected reversal of the full Tax Court decision in Altera.

  • Bamsey , Bob
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Tax Alert

New IRS guidance on back-to-back plans

IRS Chief Counsel issues guidance on foreign deferred compensation plan tied to U.S. deferred compensation plan (a back-to-back plan).

  • O’Malley, Bill
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Tax Alert

Final PFIC reporting regulations released

Final passive foreign investment company rules provide relief from PFIC reporting rules to taxpayers in a variety of situations.

  • Strimber, Mark
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Tax Alert

Final debt-equity regulations released

Treasury issues final and temporary section 385 regulations that add documentation rules along with significant exemptions.

  • Camacho, Ramon
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Tax Alert

Mexico issues new tax rules for Maquiladoras

Mexico has issued new rules and guidance for Maquiladoras that soften the impact of some of the changes included in the 2014 tax reform provisions.

  • Lopezlena, Edgar
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