On May 12, 2025, the House Ways and Means Committee released an updated text of draft tax legislation (the “House Draft Bill”)...more
On October 13, 2016, the Treasury Department and the Internal Revenue Service issued final and temporary regulations under section 385 of the Internal Revenue Code. The final and temporary regulations recharacterize certain...more
11/2/2016
/ Acquisitions ,
Bifurcation ,
Corporate Taxes ,
De Minimus Quantity Exemption ,
Debt Instruments ,
Debt-Equity ,
Disregarded Entities ,
Distribution Rules ,
Expanded Group Instruments (EGIs) ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
New Regulations ,
S-Corporation ,
Section 385 ,
Securities ,
Stocks