resources
Alerts and Publications
IRS Issues Guidance on the Code Section 48C Advanced Energy Project Investment Tax Credit
February 27, 2023New Guidance on FIRPTA’s Application to REITs, RICs, Foreign Governments, and Foreign Pension Funds
December 29, 2022FTX Bankruptcy: Tax Implications of Vanishing Customer Deposits
December 9, 2022The Taxonomy of NFTs
August 31, 2022Inflation Reduction Act Significantly Enhances Tax Credit Support for Clean Energy Technology
August 16, 2022Changes to U.S. Taxation of Carried Interest Dropped from Proposed Inflation Reduction Act of 2022
August 8, 2022IRS Issues Additional Guidance on Section 45Q Credit
July 6, 2021Biden Administration Infrastructure Plan Provides Opportunities for Investments in Electric Transmission and Other Energy Projects
April 30, 2021Final Regulations Alleviate Many Concerns About US Tax Treatment of Carried Interest, but Some Questions Remain
January 16, 2021COVID-19 Relief Package Includes Significant Extensions of Key Renewable Energy and Carbon Capture Tax Credits
December 29, 2020New Regulations Clarify the Application of U.S. Withholding Regime to Secondary Transfers of Partnership Interests by Non-U.S. Partners
October 20, 2020IRS Provides Relief for Beginning of Construction
June 2, 2020Initial Impressions of the Business Tax Measures in the Phase III Coronavirus (COVID-19) Legislation
March 26, 2020Families First Coronavirus Response Act Is Signed Into Law, Providing Paid Family and Sick Leave for Many Affected Employees
March 19, 2020Final Regulations Expand Prospects for Businesses and Investors in Qualified Opportunity Zones
March 12, 2020Transition Relief for Section 382 Proposed Regulations
January 15, 2020Proposed Regulations May Significantly Reduce the Value of Net Operating Loss Carryforwards and the Value of Companies with Net Operating Losses
September 16, 2019Many Early-Stage Companies Could See Substantial Benefits from Opportunity Zone Tax Incentives
June 3, 2019Treasury Releases Proposed Regulations Providing Additional Clarity on Qualified Opportunity Fund Investments
April 26, 2019Proposed Regulations Provide Relief for Individual and Pass-Through Shareholders of Controlled Foreign Corporations
March 13, 2019New Guidance on Opportunity Zones Offers Taxpayers Ability to Defer Substantial Capital Gains
October 30, 2018Structuring Carried Interest After US Tax Reform
October 15, 2018Treasury Releases Guidance on the Application of New Bonus Depreciation Rules to Partnership Basis Adjustments
August 7, 2018Parties to Cost Sharing Agreements Must Share the Costs and Deductions of Stock-Based Compensation
August 3, 2018Supreme Court Permits States to Impose Tax on Retailers without a Physical Presence in Those States
June 21, 2018U.S. Tax Reform Legislation Likely to Have Significant Impact on Investment Funds, Their Managers, and Their Investors
December 20, 2017We Need a National Debate on a Federal Tax on Wealth
April 27, 2017New PATH Act Modifies Tax Rules Applicable to Foreign Investment in U.S. Real Estate and Introduces a New Exemption for Certain Foreign Pension Plans
December 21, 2015IRS Updates “Begun Construction” Guidance to Reflect Extended Deadline for Production Tax Credit and Investment Tax Credit Eligibility
March 12, 2015Legislation Extends Wind Production Tax Credit (“PTC”) Eligibility to Projects for which Construction Began Prior to January 1, 2015
December 22, 2014Narrow Your Results
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