News & Analysis as of August 22, 2025

Income Taxes

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A repository for the most well-read content on JD Supra at any given time, along with occasional roundups of popular content by specific topic. Also stop by for monthly recaps of hot articles for the previous... more +

One Big Beautiful Bill Act: Key Tax Impacts for Businesses

Vinson & Elkins LLP on 7/9/2025

On July 4, 2025, President Donald J. Trump signed the One Big Beautiful Bill Act (the “OBBBA”) into law. Congress passed the OBBBA through budget reconciliation, a special legislative process that allows Congress to advance...more

Final and Proposed BEAT Regulations Provide Some Relief

McDermott Will & Schulte on 12/18/2019

Final and new proposed regulations on the base erosion anti-abuse tax (the BEAT) under section 59A have been issued by the United States Treasury and IRS, providing clarifications and some relief tied to inbound liquidations...more

Weekly IRS Roundup December 2 – 6, 2019

McDermott Will & Schulte on 12/10/2019

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of December 2 – 6, 2019. December 2, 2019: The IRS issued final regulations providing guidance...more

Section 385 Treasury Regulations Developments

A&O Shearman on 11/5/2019

Related Party Debt Documentation Rules Are Removed and Future Changes to Limit Recharacterization Rules Are Expected - On October 31, 2019, the Treasury Department and the Internal Revenue Service (IRS) made two significant...more

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Today's Popular Updates › Base Erosion and Anti-Abuse Tax (BEAT) › Income Taxes

One Big Beautiful Bill Act: Key Tax Impacts for Businesses

Final and Proposed BEAT Regulations Provide Some Relief

Weekly IRS Roundup December 2 – 6, 2019

Section 385 Treasury Regulations Developments

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