Corporate Taxes, Tax Code, Tax Deductions

One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part VI – Corporate Charitable Deductions / A Floor Has Been...

Foster Garvey PC on 7/30/2025

In this sixth installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), I discuss a provision of the Act that impacts the deductibility of corporate charitable gifts under Code Section 170(b)(2)(A)....more

UK Tax Round Up - May 2022

Proskauer Rose LLP on 6/8/2022

Welcome to May's edition of the UK Tax Round Up. This month has seen a number of interesting court decisions, an important opinion of the European Commission’s Advocate General and the commencement of a Treasury consultation...more

IPO Costs Are Nondeductible Even When a Corporation Later Goes Private

Skadden, Arps, Slate, Meagher & Flom LLP on 5/28/2020

A corporation may not deduct previously capitalized costs that facilitated an initial public offering (IPO) even when it later ceases to be a publicly traded company, according to an internal memorandum by the Internal...more

2019 North Carolina Tax Legislation

Smith Anderson on 11/12/2019

This Alert summarizes the more significant tax provisions enacted by the North Carolina General Assembly in 2019. The most important tax changes were originally included in House Bill 966, the 2019 Appropriations Act (the...more

Weekly IRS Roundup August 19 – 23, 2019

McDermott Will & Schulte on 8/27/2019

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of August 19 – 23, 2019. August 20, 2019: The IRS released a proposed regulation that provides...more

Maine Legislature Passes Tax Conformity Legislation - Now Awaits Governor’s Signature

Pierce Atwood LLP on 9/5/2018

In a special session, the Maine legislature passed tax conformity legislation on August 30, 2018, after having failed to pass this legislation prior to its spring adjournment. The legislation is now on the Governor’s desk...more

Effects of House Tax Reform Bill on Securitizations and Funds

Cadwalader, Wickersham & Taft LLP on 11/9/2017

On November 2, 2017, Republicans in the House of Representatives released their long-anticipated tax reform bill (the “Bill”). The Bill, which is entitled the “Tax Cuts and Jobs Act,” includes significant changes to the...more

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