JD Supra

Internal Revenue Code Section 162(m): Proposed Regulations

On January 14, 2025, the Internal Revenue Service and the US Treasury Department issued proposed regulations under Section 162(m) of the Internal Revenue Code (Code) to implement changes under the ...
JD Supra

Treasury Department and IRS Issue Final Regulations Regarding the Clean Electricity Tax ...

On January 7, 2025, the U.S. Department of Treasury (Treasury) and the Internal Revenue Service (IRS) released final regulations [TD 10024] (Final Regulations) providing guidance on the Clean ...
Wealth Management

Bridging Section409A And Gift Tax Valuations

Clients may be inclined to use a Section 409A valuation for gift tax purposes. After all, both valuations aim to determine ...
The National Law Review

Hatch-Waxman Litigation Expenses Are Deductible Under Internal Revenue Code § 162(a)

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...
Wealth Management

What Happens When A Charitable Trust Distributes All Its Assets to a Private Foundation?

IRS Private Letter Ruling 202550004 addresses tax implications when charitable trust distributes all assets to private foundation ...