Corporate Taxes, Pass-Through Entities, Acquisitions

Independent Sponsors: Section 1202 Qualified Small Business Stock

Holland & Knight LLP on 5/23/2025

The tax benefits conveyed by Section 1202 of the Internal Revenue Code to owners of qualified small business stock (QSBS) have been available to small business owners in some form since Section 1202 was first enacted in 1993....more

The Section 199A Deduction . . . And M&A?

Farrell Fritz, P.C. on 9/17/2018

I realize that the last post began with “This is the fourth and final in a series of posts reviewing the recently proposed regulations (‘PR’) under Sec. 199A of the Code” – strictly speaking, it was. Yes, I know that the...more

Proposed Regulations on Immediate Expensing Provide Greater Clarity for the Energy Industry

Bracewell LLP on 9/4/2018

On August 3, 2018, the IRS and Treasury Department released proposed regulations (the Proposed Regulations) that interpret and clarify the new bonus depreciation regime under the Tax Cuts and Jobs Act (TCJA). The TCJA...more

Bracewell Tax Report - August 2018

Bracewell LLP on 8/31/2018

The Bracewell Tax Report is a periodic publication focused on developments in federal income tax law, including the recently enacted Tax Cuts and Jobs Act, with emphasis on how such developments impact the energy, technology...more

US Tax Reform Update: Early Impact and Trends

Skadden, Arps, Slate, Meagher & Flom LLP on 6/20/2018

Six months after the most significant U.S. tax reform legislation since 1986 was signed into law, it is still too early to predict the long-term effects. A number of technical uncertainties remain, and taxpayers are...more

Impact of Recent Tax Legislation on M&A Transactions

Proskauer - Tax Talks on 2/12/2018

This post outlines at a high-level certain provisions under the recently enacted 2017 tax legislation (Pub. L. 115-97, the “Tax Act”) that may affect M&A Transactions. Some of these rules are very complex, particularly in...more

The Impact of Tax Reform on Private Equity and M&A Transactions

McDermott Will & Schulte on 1/3/2018

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

Tax Cuts and Jobs Act of 2017: Year-End Planning for Businesses

Perkins Coie on 12/28/2017

The tax reform bill, commonly referred to as the Tax Cuts and Jobs Act of 2017 (the Act), was signed into law on December 22, 2017. The Act contains a number of provisions that create significant year-end planning...more

House of Representatives Releases First Draft of Tax Reform Bill

Jones Day on 11/7/2017

The Situation: On November 2, 2017, the House Ways and Means Committee released its first draft of much-anticipated comprehensive U.S. tax reform legislation as the "Tax Cuts and Jobs Act." Chairman Brady’s markup of the bill...more

M&A Tax Aspects of Republican Tax Reform Framework

McDermott Will & Schulte on 10/11/2017

The outline of pending tax reform provisions remain vague, but a significant impact on M&A activity is expected by way of corporate tax cuts, interest deductibility, changes to the expensing of capital investments, a...more

Corporate Taxes › Pass-Through Entities › Acquisitions