The Internal Revenue Service (IRS) recently issued proposed regulations under section 1061, a provision enacted as part of the Tax Cuts and Jobs Act of 2017 (TCJA) that recharacterizes certain net long-term capital gain with...more
Now that the 2017 tax reform act is law, private equity and M&A professionals must grapple with its sweeping changes and reconcile the new provisions with how they do business. This On the Subject summarizes important...more
1/3/2018
/ Acquisitions ,
Alternative Minimum Tax ,
Business Income ,
C-Corporation ,
Capital Expenditures ,
Corporate Taxes ,
EBITDA ,
International Tax Issues ,
IRS ,
Mergers ,
Net Operating Losses ,
Partnerships ,
Pass-Through Entities ,
Qualified Small Business Stock ,
S-Corporation ,
Tax Rates ,
Tax Reform ,
Trump Administration