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" 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class="dib mb1 mr3 v-top"><div class="g-plusone" data-annotation="none" data-size="medium" data-href="https://www.jdsupra.com/authors/kathleen-semanski/"></div></div> <div class="fb-like dib mb1 mr3 v-top fb_iframe_widget" data-href="https://www.jdsupra.com/authors/kathleen-semanski/" data-send="false" data-layout="button_count" data-width="450" data-show-faces="false" data-font="verdana"></div>  </div> <div class="m-article-list"> <div class="bb b--black-10 mb4 pb4"> <div class="f6" visible="False"></div> <h2 class="f4 lh-title mv2"><a onclick="ga('send', 'event', 'profile-author', 'publication', 'article-heading-link');" href="/legalnews/final-regulations-issued-on-allocation-8234193/">Final Regulations Issued on Allocation of Partnership Liabilities Under Section 752</a></h2> <p class="f5 mid-gray mv2 lh-copy georgia">On December 2, 2024, the U.S. Department of the Treasury (“Treasury”) and the Internal Revenue Service (the “IRS”) published final regulations (the “Final Regulations”) on section 752 regarding the allocation of partnership...<a href="/legalnews/final-regulations-issued-on-allocation-8234193/" class="read_more" onclick="ga('send', 'event', 'profile-author', 'publication', 'more-link');">more</a></p> <div class="f6 lh-copy mt3 gray">2/13/2025 <span class="silver"> / </span> <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/compliance/">Compliance</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/final-rules/">Final Rules</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/income-taxes/">Income Taxes</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/internal-revenue-code-irc/">Internal Revenue Code (IRC)</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/partnerships/">Partnerships</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/regulatory-requirements/">Regulatory Requirements</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-liability/">Tax Liability</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-planning/">Tax Planning</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/u-s-treasury/">U.S. Treasury</a> </div> </div> <div class="bb b--black-10 mb4 pb4"> <div class="f6" visible="False"></div> <h2 class="f4 lh-title mv2"><a onclick="ga('send', 'event', 'profile-author', 'publication', 'article-heading-link');" href="/legalnews/tax-relief-for-american-families-and-7869911/">Tax Relief for American Families and Workers Act of 2024</a></h2> <p class="f5 mid-gray mv2 lh-copy georgia">On January 17, 2024, Senate Finance Committee Chairman Ron Wyden (D-Ore.) and House Ways and Means Committee Chairman Jason Smith (R-Mo.) released a bill, the “Tax Relief for American Families and Workers Act of 2024”...<a href="/legalnews/tax-relief-for-american-families-and-7869911/" class="read_more" onclick="ga('send', 'event', 'profile-author', 'publication', 'more-link');">more</a></p> <div class="f6 lh-copy mt3 gray">1/29/2024 <span class="silver"> / </span> <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/1099s/">1099s</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/child-tax-credit/">Child Tax Credit</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/ebitda/">EBITDA</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/irs/">IRS</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/popular/">Popular</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/proposed-legislation/">Proposed Legislation</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/retroactive-application/">Retroactive Application</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-cuts-and-jobs-act/">Tax Cuts and Jobs Act</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-deductions/">Tax Deductions</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-relief/">Tax Relief</a> </div> </div> <div class="bb b--black-10 mb4 pb4"> <div class="f6" visible="False"></div> <h2 class="f4 lh-title mv2"><a onclick="ga('send', 'event', 'profile-author', 'publication', 'article-heading-link');" href="/legalnews/recent-legislative-proposals-and-irs-6334402/">Recent Legislative Proposals and IRS Guidance on the Taxation of Digital Assets</a></h2> <p class="f5 mid-gray mv2 lh-copy georgia">This blog post summarizes recent federal bills that have been introduced (but not yet passed), proposals by the Biden Administration, and guidance issued by the Internal Revenue Service with respect to the taxation of digital...<a href="/legalnews/recent-legislative-proposals-and-irs-6334402/" class="read_more" onclick="ga('send', 'event', 'profile-author', 'publication', 'more-link');">more</a></p> <div class="f6 lh-copy mt3 gray">5/2/2023 <span class="silver"> / </span> <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/biden-administration/">Biden Administration</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/brokers/">Brokers</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/cryptocurrency/">Cryptocurrency</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/decentralized-autonomous-organization-dao/">Decentralized Autonomous Organization (DAO)</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/digital-assets/">Digital Assets</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/excise-tax/">Excise Tax</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/fatca/">FATCA</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/green-book/">Green Book</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/infrastructure-investment-and-jobs-act-iija/">Infrastructure Investment and Jobs Act (IIJA)</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/irs/">IRS</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/new-guidance/">New Guidance</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/non-fungible-tokens-nfts/">Non-Fungible Tokens (NFTs)</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/proposed-legislation/">Proposed Legislation</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/reporting-requirements/">Reporting Requirements</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/stablecoins/">Stablecoins</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/virtual-currency/">Virtual Currency</a> </div> </div> <div class="bb b--black-10 mb4 pb4"> <div class="f6" visible="False"></div> <h2 class="f4 lh-title mv2"><a onclick="ga('send', 'event', 'profile-author', 'publication', 'article-heading-link');" href="/legalnews/congress-and-the-irs-make-moves-to-7926218/">Congress and the IRS Make Moves to Improve Taxpayer Compliance for Cryptocurrency Transactions</a></h2> <p class="f5 mid-gray mv2 lh-copy georgia">IRS Commissioner Charles Rettig, testifying before Congress in April 2021, estimated the gap between taxes owed and taxes collected in the United States to be close to $1 trillion....<a href="/legalnews/congress-and-the-irs-make-moves-to-7926218/" class="read_more" onclick="ga('send', 'event', 'profile-author', 'publication', 'more-link');">more</a></p> <div class="f6 lh-copy mt3 gray">3/4/2022 <span class="silver"> / </span> <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/bitcoin/">Bitcoin</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/cryptocurrency/">Cryptocurrency</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/digital-assets/">Digital Assets</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/digital-currency/">Digital Currency</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/financial-transactions/">Financial Transactions</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/income-taxes/">Income Taxes</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/irs/">IRS</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/proposed-legislation/">Proposed Legislation</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/regulatory-agenda/">Regulatory Agenda</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/reporting-requirements/">Reporting Requirements</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-liability/">Tax Liability</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-reform/">Tax Reform</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/virtual-currency/">Virtual Currency</a> </div> </div> <div class="bb b--black-10 mb4 pb4"> <div class="f6" visible="False"></div> <h2 class="f4 lh-title mv2"><a onclick="ga('send', 'event', 'profile-author', 'publication', 'article-heading-link');" href="/legalnews/a-user-s-guide-to-ltip-units-a-special-29712/">A User's Guide to LTIP Units: A Special Form of Equity Compensation for UPREITs</a></h2> <p class="f5 mid-gray mv2 lh-copy georgia">In the universe of equity compensation, an "LTIP" is a commonly used term that invokes a "long term incentive program," which is any form of award of cash or shares paid or issued in order to attract, retain and incentivize...<a href="/legalnews/a-user-s-guide-to-ltip-units-a-special-29712/" class="read_more" onclick="ga('send', 'event', 'profile-author', 'publication', 'more-link');">more</a></p> <div class="f6 lh-copy mt3 gray">10/22/2020 <span class="silver"> / </span> <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/common-stock/">Common Stock</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/equity-compensation/">Equity Compensation</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/executive-compensation/">Executive Compensation</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/fair-market-value/">Fair Market Value</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/form-s-8/">Form S-8</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/limited-partnership-agreements/">Limited Partnership Agreements</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/partnership-interests/">Partnership Interests</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/private-equity/">Private Equity</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/real-estate-investments/">Real Estate Investments</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/reit/">REIT</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/rule-144/">Rule 144</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/securities-act-of-1933/">Securities Act of 1933</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/securities-exchange-act/">Securities Exchange Act</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/up-c-entity/">Up-C Entity</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/upreits/">UPREITS</a> </div> </div> <div class="bb b--black-10 mb4 pb4"> <div class="f6" visible="False"></div> <h2 class="f4 lh-title mv2"><a onclick="ga('send', 'event', 'profile-author', 'publication', 'article-heading-link');" href="/legalnews/coronavirus-president-trump-signs-the-97994/">Coronavirus: President Trump Signs the CARES Act; Summary of the Tax Provisions of the Act</a></h2> <p class="f5 mid-gray mv2 lh-copy georgia">On March 27, 2020, President Trump signed into law the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) (H.R. 748). This blog post summarizes the tax provisions of the CARES Act. Recovery Checks. The...<a href="/legalnews/coronavirus-president-trump-signs-the-97994/" class="read_more" onclick="ga('send', 'event', 'profile-author', 'publication', 'more-link');">more</a></p> <div class="f6 lh-copy mt3 gray">4/3/2020 <span class="silver"> / </span> <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/cares-act/">CARES Act</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/coronavirus-covid-19/">Coronavirus/COVID-19</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/financial-stimulus/">Financial Stimulus</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/relief-measures/">Relief Measures</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/sba-lending-programs/">SBA Lending Programs</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-relief/">Tax Relief</a> </div> </div> <div class="bb b--black-10 mb4 pb4"> <div class="f6" visible="False"></div> <h2 class="f4 lh-title mv2"><a onclick="ga('send', 'event', 'profile-author', 'publication', 'article-heading-link');" href="/legalnews/coronavirus-the-senate-passes-the-cares-61163/">Coronavirus: The Senate Passes the CARES Act; Summary of the Tax Provisions of the Bill</a></h2> <p class="f5 mid-gray mv2 lh-copy georgia">Last night, March 25, 2020, the Senate passed the Coronavirus Act, Relief, and Economic Security Act (the “CARES Act”) (H.R. 748). The House is expected to consider the bill later this week. This blog post summarizes the tax...<a href="/legalnews/coronavirus-the-senate-passes-the-cares-61163/" class="read_more" onclick="ga('send', 'event', 'profile-author', 'publication', 'more-link');">more</a></p> <div class="f6 lh-copy mt3 gray">3/27/2020 <span class="silver"> / </span> <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/cares-act/">CARES Act</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/coronavirus-covid-19/">Coronavirus/COVID-19</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/financial-stimulus/">Financial Stimulus</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/relief-measures/">Relief Measures</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/sba/">SBA</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/small-business/">Small Business</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-relief/">Tax Relief</a> </div> </div> <div class="bb b--black-10 mb4 pb4"> <div class="f6" visible="False"></div> <h2 class="f4 lh-title mv2"><a onclick="ga('send', 'event', 'profile-author', 'publication', 'article-heading-link');" href="/legalnews/coronavirus-cares-act-vote-fails-in-16681/">Coronavirus: CARES Act Vote Fails in Senate; Summary of the Tax Provisions of the Bill</a></h2> <p class="f5 mid-gray mv2 lh-copy georgia">Today, March 23, 2020, for the second time the Senate defeated a procedural motion on a third stimulus bill, the Coronavirus Act, Relief, and Economic Security Act (“CARES Act”) (H.R. 748). The vote was 49 in favor and 46...<a href="/legalnews/coronavirus-cares-act-vote-fails-in-16681/" class="read_more" onclick="ga('send', 'event', 'profile-author', 'publication', 'more-link');">more</a></p> <div class="f6 lh-copy mt3 gray">3/23/2020 <span class="silver"> / </span> <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/cares-act/">CARES Act</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/coronavirus-covid-19/">Coronavirus/COVID-19</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-credits/">Tax Credits</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-relief/">Tax Relief</a> </div> </div> <div class="bb b--black-10 mb4 pb4"> <div class="f6" visible="False"></div> <h2 class="f4 lh-title mv2"><a onclick="ga('send', 'event', 'profile-author', 'publication', 'article-heading-link');" href="/legalnews/irs-officials-discuss-promotional-12529/">IRS Officials Discuss Promotional Airdrops, Pre-2018 Crypto-for-Crypto Exchanges, and Other Issues Not Addressed in Recent Tax...</a></h2> <p class="f5 mid-gray mv2 lh-copy georgia">In October of 2019, the U.S. Internal Revenue Service issued the first new guidance on the taxation of cryptocurrency transactions in over five years (the “Guidance”). The Guidance comprising a revenue ruling (Rev. Rul....<a href="/legalnews/irs-officials-discuss-promotional-12529/" class="read_more" onclick="ga('send', 'event', 'profile-author', 'publication', 'more-link');">more</a></p> <div class="f6 lh-copy mt3 gray">12/12/2019 <span class="silver"> / </span> <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/blockchain/">Blockchain</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/cryptocurrency/">Cryptocurrency</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/distributed-ledger-technology-dlt/">Distributed Ledger Technology (DLT)</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/fbar/">FBAR</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/foreign-financial-accounts/">Foreign Financial Accounts</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/income-taxes/">Income Taxes</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/internal-revenue-code-irc/">Internal Revenue Code (IRC)</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/irs/">IRS</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/new-guidance/">New Guidance</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/revenue-rulings/">Revenue Rulings</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-cuts-and-jobs-act/">Tax Cuts and Jobs Act</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/virtual-currency/">Virtual Currency</a> </div> </div> <div class="bb b--black-10 mb4 pb4"> <div class="f6" visible="False"></div> <h2 class="f4 lh-title mv2"><a onclick="ga('send', 'event', 'profile-author', 'publication', 'article-heading-link');" href="/legalnews/irs-answers-some-but-not-all-questions-81582/">IRS answers some, but not all, questions in long-awaited cryptocurrency guidance</a></h2> <p class="f5 mid-gray mv2 lh-copy georgia">The first official guidance on the taxation of cryptocurrency transactions in more than five years has been issued. The guidance includes both a Revenue Ruling (Rev. Rul. 2019-24, 2019-44 I.R.B. 1) and answers to...<a href="/legalnews/irs-answers-some-but-not-all-questions-81582/" class="read_more" onclick="ga('send', 'event', 'profile-author', 'publication', 'more-link');">more</a></p> <div class="f6 lh-copy mt3 gray">10/18/2019 <span class="silver"> / </span> <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/blockchain/">Blockchain</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/capital-gains/">Capital Gains</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/cryptocurrency/">Cryptocurrency</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/distributed-ledger-technology-dlt/">Distributed Ledger Technology (DLT)</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/ether/">Ether</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/ethereum/">Ethereum</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/fair-market-value/">Fair Market Value</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/income-taxes/">Income Taxes</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/irs/">IRS</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/new-guidance/">New Guidance</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/peer-to-peer/">Peer-to-Peer</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/revenue-rulings/">Revenue Rulings</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/transfer-taxes/">Transfer Taxes</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/virtual-currency/">Virtual Currency</a> </div> </div> <div class="bb b--black-10 mb4 pb4"> <div class="f6" visible="False"></div> <h2 class="f4 lh-title mv2"><a onclick="ga('send', 'event', 'profile-author', 'publication', 'article-heading-link');" href="/legalnews/newly-proposed-us-tax-regulations-open-95065/">Newly Proposed US Tax Regulations Open Possibility of Full Credit Support from Foreign Subsidiaries</a></h2> <p class="f5 mid-gray mv2 lh-copy georgia">On October 31, 2018, the U.S. Treasury Department and the Internal Revenue Service (the "IRS") proposed new regulations under Section 956 of the Code (the "Proposed Regulations") that are likely to enhance the availability of...<a href="/legalnews/newly-proposed-us-tax-regulations-open-95065/" class="read_more" onclick="ga('send', 'event', 'profile-author', 'publication', 'more-link');">more</a></p> <div class="f6 lh-copy mt3 gray">11/19/2018 <span class="silver"> / </span> <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/borrowers/">Borrowers</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/controlled-foreign-corporations/">Controlled Foreign Corporations</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/corporate-financing/">Corporate Financing</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/dividends/">Dividends</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/domestic-corporations/">Domestic Corporations</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/foreign-subsidiaries/">Foreign Subsidiaries</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/income-taxes/">Income Taxes</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/irs/">IRS</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/proposed-regulation/">Proposed Regulation</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/section-956/">Section 956</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/shareholders/">Shareholders</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-deductions/">Tax Deductions</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-exemptions/">Tax Exemptions</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-reform/">Tax Reform</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/u-s-treasury/">U.S. Treasury</a> </div> </div> <div class="bb b--black-10 mb4 pb4"> <div class="f6" visible="False"></div> <h2 class="f4 lh-title mv2"><a onclick="ga('send', 'event', 'profile-author', 'publication', 'article-heading-link');" href="/legalnews/impact-of-proposed-regulations-under-92983/">Impact of Proposed Regulations under Section 956 on Lending Arrangements Involving U.S. Corporate Borrowers</a></h2> <p class="f5 mid-gray mv2 lh-copy georgia">n October 31, 2018, the U.S. Treasury Department (“Treasury”) and the Internal Revenue Service (the “IRS”) proposed new regulations (the “Proposed Regulations”) that are likely to allow many controlled foreign corporations...<a href="/legalnews/impact-of-proposed-regulations-under-92983/" class="read_more" onclick="ga('send', 'event', 'profile-author', 'publication', 'more-link');">more</a></p> <div class="f6 lh-copy mt3 gray">11/15/2018 <span class="silver"> / </span> <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/acquisitions/">Acquisitions</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/borrowers/">Borrowers</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/controlled-foreign-corporations/">Controlled Foreign Corporations</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/corporate-taxes/">Corporate Taxes</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/dividends/">Dividends</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/international-tax-issues/">International Tax Issues</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/irs/">IRS</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/partnerships/">Partnerships</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/proposed-regulation/">Proposed Regulation</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/section-956/">Section 956</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/u-s-treasury/">U.S. Treasury</a> </div> </div> <div class="bb b--black-10 mb4 pb4"> <div class="f6" visible="False"></div> <h2 class="f4 lh-title mv2"><a onclick="ga('send', 'event', 'profile-author', 'publication', 'article-heading-link');" href="/legalnews/impact-of-recent-tax-legislation-on-m-a-55030/">Impact of Recent Tax Legislation on M&A Transactions</a></h2> <p class="f5 mid-gray mv2 lh-copy georgia">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...<a href="/legalnews/impact-of-recent-tax-legislation-on-m-a-55030/" class="read_more" onclick="ga('send', 'event', 'profile-author', 'publication', 'more-link');">more</a></p> <div class="f6 lh-copy mt3 gray">2/12/2018 <span class="silver"> / </span> <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/acquisitions/">Acquisitions</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/base-erosion-tax/">Base Erosion Tax</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/controlled-foreign-corporations/">Controlled Foreign Corporations</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/corporate-taxes/">Corporate Taxes</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/ebitda/">EBITDA</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/foreign-corporations/">Foreign Corporations</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/foreign-subsidiaries/">Foreign Subsidiaries</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/gaap/">GAAP</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/gilti-tax/">GILTI tax</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/international-tax-issues/">International Tax Issues</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/mergers/">Mergers</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/net-operating-losses/">Net Operating Losses</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/pass-through-entities/">Pass-Through Entities</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/section-956/">Section 956</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/subpart-f/">Subpart F</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-cuts-and-jobs-act/">Tax Cuts and Jobs Act</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-reform/">Tax Reform</a> </div> </div> <div class="bb b--black-10 mb4 pb4"> <div class="f6" visible="False"></div> <h2 class="f4 lh-title mv2"><a onclick="ga('send', 'event', 'profile-author', 'publication', 'article-heading-link');" href="/legalnews/income-from-whatever-exchange-mine-or-94587/">Income, from Whatever Exchange, Mine, or Fork Derived: The Basics of U.S. Cryptocurrency Taxation</a></h2> <p class="f5 mid-gray mv2 lh-copy georgia">In this first of (we hope) many posts on the interesting and myriad tax issues arising in the world of cryptocurrency and blockchain technology, we focus on the very basic U.S. federal income tax consequences of...<a href="/legalnews/income-from-whatever-exchange-mine-or-94587/" class="read_more" onclick="ga('send', 'event', 'profile-author', 'publication', 'more-link');">more</a></p> <div class="f6 lh-copy mt3 gray">2/9/2018 <span class="silver"> / </span> <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/1099s/">1099s</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/bitcoin/">Bitcoin</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/blockchain/">Blockchain</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/capital-assets/">Capital Assets</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/capital-gains/">Capital Gains</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/Compensation/">Compensation</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/cryptocurrency/">Cryptocurrency</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/employment-tax/">Employment Tax</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/fair-market-value/">Fair Market Value</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/fbar/">FBAR</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/fica-taxes/">FICA Taxes</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/financial-crimes/">Financial Crimes</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/fincen/">FinCEN</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/income-taxes/">Income Taxes</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/initial-coin-offering-icos/">Initial Coin Offering (ICOs)</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/irs/">IRS</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/personal-property/">Personal Property</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/popular/">Popular</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/stocks/">Stocks</a> </div> </div> <div class="bb b--black-10 mb4 pb4"> <div class="f6" visible="False"></div> <h2 class="f4 lh-title mv2"><a onclick="ga('send', 'event', 'profile-author', 'publication', 'article-heading-link');" href="/legalnews/house-of-representatives-and-senate-29056/">House of Representatives and Senate Conferees Reach Agreement on the Tax Cuts and Jobs Act (H.R. 1): Description of the Conference...</a></h2> <p class="f5 mid-gray mv2 lh-copy georgia">On Friday, December 15, the U.S. House of Representative and Senate conferees reached agreement on the Tax Cuts and Jobs Act (H.R. 1) (the “Final Bill”), and released legislative text, an explanation, and the Joint Committee...<a href="/legalnews/house-of-representatives-and-senate-29056/" class="read_more" onclick="ga('send', 'event', 'profile-author', 'publication', 'more-link');">more</a></p> <div class="f6 lh-copy mt3 gray">12/19/2017 <span class="silver"> / </span> <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/501-c-3/">501(c)(3)</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/affordable-care-act/">Affordable Care Act</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/alternative-minimum-tax/">Alternative Minimum Tax</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/base-erosion-tax/">Base Erosion Tax</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/controlled-foreign-corporations/">Controlled Foreign Corporations</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/corporate-taxes/">Corporate Taxes</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/deferred-compensation/">Deferred Compensation</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/ebitda/">EBITDA</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/excise-tax/">Excise Tax</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/income-taxes/">Income Taxes</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/individual-mandate/">Individual Mandate</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/international-tax-issues/">International Tax Issues</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/legislative-agendas/">Legislative Agendas</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/pass-through-entities/">Pass-Through Entities</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/pfic/">PFIC</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/reit/">REIT</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/section-179-property/">Section 179 Property</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-deductions/">Tax Deductions</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-exempt-entities/">Tax Exempt Entities</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-rates/">Tax Rates</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-reform/">Tax Reform</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-exempt-bonds/">Tax-Exempt Bonds</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/ubit/">UBIT</a> </div> </div> <div class="bb b--black-10 mb4 pb4"> <div class="f6" visible="False"></div> <h2 class="f4 lh-title mv2"><a onclick="ga('send', 'event', 'profile-author', 'publication', 'article-heading-link');" href="/legalnews/u-s-senate-passes-its-version-of-the-83242/">U.S. Senate Passes Its Version of the Tax Cuts and Jobs Act (H.R. 1); Descriptions of the Bills Passed in the House and Senate and...</a></h2> <p class="f5 mid-gray mv2 lh-copy georgia">In the early hours of Saturday morning, the U.S. Senate passed the Tax Cuts and Jobs Act (H.R. 1) (the “Senate bill”), just over two weeks after the U.S. House of Representatives passed its own version of the same legislation...<a href="/legalnews/u-s-senate-passes-its-version-of-the-83242/" class="read_more" onclick="ga('send', 'event', 'profile-author', 'publication', 'more-link');">more</a></p> <div class="f6 lh-copy mt3 gray">12/12/2017 <span class="silver"> / </span> <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/401k/">401k</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/501-c-3/">501(c)(3)</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/501-c-6/">501(c)(6)</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/affordable-care-act/">Affordable Care Act</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/alternative-minimum-tax/">Alternative Minimum Tax</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/base-erosion-tax/">Base Erosion Tax</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/c-corporation/">C-Corporation</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/controlled-foreign-corporations/">Controlled Foreign Corporations</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/corporate-taxes/">Corporate Taxes</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/deferred-compensation/">Deferred Compensation</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/ebitda/">EBITDA</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/excise-tax/">Excise Tax</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/income-taxes/">Income Taxes</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/individual-mandate/">Individual Mandate</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/international-tax-issues/">International Tax Issues</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/legislative-agendas/">Legislative Agendas</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/pass-through-entities/">Pass-Through Entities</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/pfic/">PFIC</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/popular/">Popular</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/proposed-legislation/">Proposed Legislation</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/reit/">REIT</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/section-1031-exchange/">Section 1031 Exchange</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/section-179-property/">Section 179 Property</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-deductions/">Tax Deductions</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-exempt-entities/">Tax Exempt Entities</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-rates/">Tax Rates</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-reform/">Tax Reform</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-exempt-bonds/">Tax-Exempt Bonds</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/ubit/">UBIT</a> </div> </div> <div class="bb b--black-10 mb4 pb4"> <div class="f6" visible="False"></div> <h2 class="f4 lh-title mv2"><a onclick="ga('send', 'event', 'profile-author', 'publication', 'article-heading-link');" href="/legalnews/income-from-whatever-exchange-mine-or-60935/">Income, from Whatever Exchange, Mine, or Fork Derived: The Basics of U.S. Cryptocurrency Taxation</a></h2> <p class="f5 mid-gray mv2 lh-copy georgia">In this first of (we hope) many posts on the interesting and myriad tax issues arising in the world of cryptocurrency and blockchain technology, we focus on the very basic U.S. federal income tax consequences of...<a href="/legalnews/income-from-whatever-exchange-mine-or-60935/" class="read_more" onclick="ga('send', 'event', 'profile-author', 'publication', 'more-link');">more</a></p> <div class="f6 lh-copy mt3 gray">12/7/2017 <span class="silver"> / </span> <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/1099s/">1099s</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/bitcoin/">Bitcoin</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/cryptocurrency/">Cryptocurrency</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/digital-assets/">Digital Assets</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/fatca/">FATCA</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/fbar/">FBAR</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/fica-taxes/">FICA Taxes</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/fincen/">FinCEN</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/foreign-currency/">Foreign Currency</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/income-taxes/">Income Taxes</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/initial-coin-offering-icos/">Initial Coin Offering (ICOs)</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/irs/">IRS</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/popular/">Popular</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/reporting-requirements/">Reporting Requirements</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/section-1031-exchange/">Section 1031 Exchange</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/virtual-currency/">Virtual Currency</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/w-2/">W-2</a> </div> </div> <div class="bb b--black-10 mb4 pb4"> <div class="f6" visible="False"></div> <h2 class="f4 lh-title mv2"><a onclick="ga('send', 'event', 'profile-author', 'publication', 'article-heading-link');" href="/legalnews/u-s-court-orders-coinbase-to-share-47340/">U.S. Court Orders Coinbase to Share Information about Account Holders with the IRS but Limits to Transactions over $20,000</a></h2> <p class="f5 mid-gray mv2 lh-copy georgia">A U.S. federal district court judge on Tuesday, November 29 ordered Coinbase Inc., the largest cryptocurrency exchange and storage platform in the world, to provide information about certain of its account holders to the U.S....<a href="/legalnews/u-s-court-orders-coinbase-to-share-47340/" class="read_more" onclick="ga('send', 'event', 'profile-author', 'publication', 'more-link');">more</a></p> <div class="f6 lh-copy mt3 gray">12/4/2017 <span class="silver"> / </span> <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/coinbase/">Coinbase</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/cryptocurrency/">Cryptocurrency</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/irs/">IRS</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/john-doe-investigation/">John Doe Investigation</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/know-your-customers/">Know Your Customers</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/request-for-information/">Request For Information</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/summons/">Summons</a> </div> </div> <div class="bb b--black-10 mb4 pb4"> <div class="f6" visible="False"></div> <h2 class="f4 lh-title mv2"><a onclick="ga('send', 'event', 'profile-author', 'publication', 'article-heading-link');" href="/legalnews/house-of-representatives-passes-the-tax-35822/">House of Representatives Passes the Tax Cuts and Jobs Act (H.R. 1); Senate Finance Committee Approves Modified Version; Comparison...</a></h2> <p class="f5 mid-gray mv2 lh-copy georgia">Yesterday afternoon, the House of Representatives passed the Tax Cuts and Jobs Act (H.R. 1) (the “House bill”). The House bill is identical to the draft bill approved by the House Ways and Means Committee on November 10. Late...<a href="/legalnews/house-of-representatives-passes-the-tax-35822/" class="read_more" onclick="ga('send', 'event', 'profile-author', 'publication', 'more-link');">more</a></p> <div class="f6 lh-copy mt3 gray">11/20/2017 <span class="silver"> / </span> <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/401k/">401k</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/adjusted-gross-income/">Adjusted Gross Income</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/affordable-care-act/">Affordable Care Act</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/alternative-minimum-tax/">Alternative Minimum Tax</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/charitable-deductions/">Charitable Deductions</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/controlled-foreign-corporations/">Controlled Foreign Corporations</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/corporate-taxes/">Corporate Taxes</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/deferred-compensation/">Deferred Compensation</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/ebitda/">EBITDA</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/employee-benefits/">Employee Benefits</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/excise-tax/">Excise Tax</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/foreign-earned-income/">Foreign Earned Income</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/foreign-subsidiaries/">Foreign Subsidiaries</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/independent-contractors/">Independent Contractors</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/individual-mandate/">Individual Mandate</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/irs/">IRS</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/new-legislation/">New Legislation</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/pass-through-entities/">Pass-Through Entities</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/personal-property-tax/">Personal Property Tax</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/pfic/">PFIC</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/popular/">Popular</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/reit/">REIT</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/s-corporation/">S-Corporation</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/section-179-property/">Section 179 Property</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/senate-finance-committee/">Senate Finance Committee</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/shared-responsibility-rule/">Shared Responsibility Rule</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-deductions/">Tax Deductions</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-exempt-entities/">Tax Exempt Entities</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-rates/">Tax Rates</a> </div> </div> <div class="bb b--black-10 mb4 pb4"> <div class="f6" visible="False"></div> <h2 class="f4 lh-title mv2"><a onclick="ga('send', 'event', 'profile-author', 'publication', 'article-heading-link');" href="/legalnews/the-senate-finance-committee-s-proposal-75154/">The Senate Finance Committee’s proposal for tax reform, and how it compares with the bill passed by the House Committee on Ways &...</a></h2> <p class="f5 mid-gray mv2 lh-copy georgia">UPDATE: The Senate Finance Committee last night released a revised version of the Chairman’s Mark of the Tax Cuts and Jobs Act. We are reviewing these changes and will release an update soon... On Thursday, November 9, the...<a href="/legalnews/the-senate-finance-committee-s-proposal-75154/" class="read_more" onclick="ga('send', 'event', 'profile-author', 'publication', 'more-link');">more</a></p> <div class="f6 lh-copy mt3 gray">11/15/2017 <span class="silver"> / </span> <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/401k/">401k</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/403-b-plans/">403(b) Plans</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/457-b-plans/">457(b) Plans</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/501-c-6/">501(c)(6)</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/alternative-minimum-tax/">Alternative Minimum Tax</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/capital-gains/">Capital Gains</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/cfc/">CFC</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/charitable-deductions/">Charitable Deductions</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/child-tax-credit/">Child Tax Credit</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/corporate-taxes/">Corporate Taxes</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/cost-recovery/">Cost Recovery</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/dbcf-tax/">DBCF Tax</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/deferred-compensation/">Deferred Compensation</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/domestic-international-sales-corporation/">Domestic International Sales Corporation</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/ebitda/">EBITDA</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/employee-benefits/">Employee Benefits</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/fdic/">FDIC</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/foreign-corporations/">Foreign Corporations</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/gaap/">GAAP</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/generation-skipping-transfer/">Generation-Skipping Transfer</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/highly-compensated-employees/">Highly Compensated Employees</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/independent-contractors/">Independent Contractors</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/mortgage-interest/">Mortgage Interest</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/partnerships/">Partnerships</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/pass-through-entities/">Pass-Through Entities</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/pfic/">PFIC</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/section-179-property/">Section 179 Property</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/section-199/">Section 199</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/section-482/">Section 482</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/section-956/">Section 956</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/senate-finance-committee/">Senate Finance Committee</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/social-security-benefits/">Social Security Benefits</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/sports/">Sports</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-exempt-entities/">Tax Exempt Entities</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-exemptions/">Tax Exemptions</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-rates/">Tax Rates</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/tax-reform/">Tax Reform</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/ubti/">UBTI</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/ways-and-means-committee/">Ways and Means Committee</a> </div> </div> <div class="bb b--black-10 mb4 pb4"> <div class="f6" visible="False"></div> <h2 class="f4 lh-title mv2"><a onclick="ga('send', 'event', 'profile-author', 'publication', 'article-heading-link');" href="/legalnews/new-rules-for-tax-exempt-organizations-65436/">New Rules for Tax-Exempt Organizations in the Tax Cuts and Jobs Act</a></h2> <p class="f5 mid-gray mv2 lh-copy georgia">House Republican Tax Bill Imposes Excise Tax on Wealthy Private Universities and Excess Compensation of Highly Paid Employees; Subjects State Pension Plans to UBTI Rules - On Thursday, November 2, House Republicans led by...<a href="/legalnews/new-rules-for-tax-exempt-organizations-65436/" class="read_more" onclick="ga('send', 'event', 'profile-author', 'publication', 'more-link');">more</a></p> <div class="f6 lh-copy mt3 gray">11/7/2017 <span class="silver"> / </span> <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/501-c-3/">501(c)(3)</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/adjusted-gross-income/">Adjusted Gross Income</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/alternative-minimum-tax/">Alternative Minimum Tax</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 'tag-link');" href="/topics/charitable-donations/">Charitable Donations</a> , <a onclick="ga('send', 'event', 'profile-author', 'publication', 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