Tax Cuts and Jobs Act, Interest Rates, Internal Revenue Code (IRC)

One Big Beautiful Bill Act — A Private Equity Perspective

Paul Hastings LLP on 7/28/2025

On July 4, President Donald Trump signed into law the One Big Beautiful Bill Act (OBBBA). This alert summarizes the key changes under the OBBBA relevant to private equity sponsors and their investors, as well as some of the...more

Weekly IRS Roundup July 8 – 12, 2019

McDermott Will & Schulte on 7/15/2019

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of July 8 – 12, 2019. July 9, 2019: The IRS updated its frequently asked questions page for the...more

IRS and Treasury issue final regulations on discounting unpaid losses

Eversheds Sutherland (US) LLP on 6/25/2019

The Internal Revenue Service (IRS) and the Treasury Department (Treasury) have issued final regulations that address amendments to the rules for discounting unpaid losses pursuant to Section 846 under the Tax Cuts and Jobs...more

Weekly IRS Roundup February 25 – March 1, 2019

McDermott Will & Schulte on 3/4/2019

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of February 25 – March 1, 2019. February 25, 2019: The IRS issued Revenue Ruling 2019-05,...more

Weekly IRS Roundup January 28 – February 1, 2019

McDermott Will & Schulte on 2/4/2019

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of January 28 – February 1, 2019. January 28, 2019: The IRS issued Revenue Ruling 2019-04,...more

IRS and Treasury issue proposed regulations on discounting unpaid losses

Eversheds Sutherland (US) LLP on 11/16/2018

On November 6, 2018, the Internal Revenue Service (IRS) and the Treasury Department (Treasury) issued proposed regulations that address amendments to the rules for discounting unpaid losses under section 846 that were enacted...more