JD Supra

Proposed Treasury Regulations Provide Guidance on New Clean Electricity Production and Investment Tax Credits

The Department of Treasury and the Internal Revenue Service released newly proposed regulations regarding the clean electricity production and investment tax credits. The Inflation Reduction Act of ...
JD Supra

Proposed Treasury Regulation on Constructing Yield Curve for Funding Purposes

On June 23, the Treasury published proposed regulations on the methodology for constructing the yield curve that underlies how present values are calculated for defined benefit plans (88 Fed Reg 41047 ...
The Hill

Democrats accuse Treasury of creating new business tax loopholes

Democrats in the House and Senate say that new Treasury regulations will allow large corporations to avoid paying the corporate alternative minimum tax (CAMT). The CAMT is a sweeping tax rule that ...
The National Law Review

Proposed Treasury Regulations Provide Guidance on Stock Buyback Excise Tax for Redemptions and M&A Transactions

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...
Forbes

U.S. Treasury Releases Final Regulations On Microcaptive Tax Shelters

Eight years after issuing the ill-fated Notice 2016-66, the U.S. Treasury has released its final regulations relating to so-called "microcaptive transactions". These regulations designate certain ...