Search
Searching Content indexed under Capital Gains Tax by Mayer Brown ordered by Published Date Descending.
Links to Result pages
 
1  
 
Title
Country
Organisation
Author
Date
1
Treasury Adds Color To Grecian Repeal – Proposed Regulations Implement New Section 864(C)(8) For Sale Of Partnership Interests By Foreign Partners
On December 20, 2018, the US Department of Treasury and the IRS released proposed regulations under Section 864(c)(8) of the Code on the treatment of a foreign partner's transfer of an interest in a partnership...
United States
14 Jan 2019
2
Questions And Answers From Our Webinar Window Of Opportunity: The IRS Issues Initial Guidance On Qualified Opportunity Zone Rules
Below are questions submitted by the audience during our webinar Window of Opportunity: The IRS Issues Initial Guidance on Qualified Opportunity Zone Rules.
United States
28 Dec 2018
3
Window Of Opportunity: The IRS Issues Initial Guidance On Qualified Opportunity Zone Rules
It is extremely rare that a section of the US Internal Revenue Code of 1986, as amended (the "Code") ...
United States
29 Oct 2018
4
Qualified Opportunity Zone Regulations White Paper: A Window Of Opportunity
Here's a link to Mayer Brown's white paper – Window of Opportunity: the IRS Releases Initial Guidance on Qualified Opportunity Zone Rules.
United States
29 Oct 2018
5
Capital Markets Tax Quarterly
Welcome to Mayer Brown's Capital Markets Tax Quarterly (CMTQ). This is a new publication for Mayer Brown's Tax practice, so let us explain what we're about.
United States
23 Oct 2018
6
IRS Rules Freddie Mac MBS Restructuring Does Not Trigger Gain Or Loss
Freddie Mac and Fannie Mae will cease issuing PCs and MBSs next year and switch to issuing Uniform Mortgage-Backed Securities ("UMBS") next year
United States
6 Sep 2018
7
Gain Deferral Using Qualified Opportunity Zone Investment Strategies
This Legal Update provides an overview of the "Qualified Opportunity Zone" rules.
United States
10 Aug 2018
8
Tax Gain Deferral Using Qualified Opportunity Zone Investment Strategies
We have published our whitepaper: Gain Deferral Using Qualified Opportunity Zone Investment Strategies Legal Update.
United States
9 Aug 2018
9
Carried Interest Update: US Tax Court Denies Service Provider Partner Status In Informal Partnership
It's not always apparent when a person cast as a partner should be treated as a disguised service provider or employee.
United States
24 Jul 2018
10
New Republican Tax Proposal: The Key To Unlocking US Tax Reform In 2017?
On June 24, 2016, House Republicans, led by Speaker Paul Ryan and Ways & Means Committee Chairman Kevin Brady, released an outline of an aggressive tax reform proposal.
United States
6 Jul 2016
11
An "Available Upon Request" GRA Is A Willful Failure
Since 1986, the U.S. Treasury Department regulations promulgated under section 367(a) of the Internal Revenue Code have provided a reasonable cause exception for gain recognition agreement compliance failures.
United States
17 Sep 2013
12
Supreme Court Decision Alert - April 25, 2012
The Royal Court in Jersey has recently provided guidance to trustees on their duty to disclose to their successors. The Supreme Court held today in United States v. Home Concrete & Supply, LLC, No. 11-139, that an overstatement of the taxpayer’s basis in a partnership interest, which thereby limits the capital gains tax on a sale of that interest, is not an "om[ission] from gross income" under 26 U.S.C. § 6501(e)(1)(A).
United States
26 Apr 2012
13
Supreme Court Docket Report - September 27, 2011
Internal Revenue Service ("IRS") Notice 2000-44 prohibits a form of tax transaction, known as "Son-of-BOSS," that uses a short-sale mechanism to inflate a taxpayer’s basis in a partnership interest shortly before selling the interest.
United States
30 Sep 2011
14
Tax and Estate Planning Effects of the 2010 Tax Act
The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (2010 Tax Act) was enacted on December 17, 2010. It reflects a compromise negotiated by the President with congressional Republican leaders and contains a number of notable changes to the federal income and estate tax rules.
United States
 
23 Dec 2010
15
IRS Challenges Claims That Certain Capital Gain Dividends Received By Foreign Government Investors From REITs Or RICs Are Not Subject To US Tax
On June 13, 2007, the Internal Revenue Service (IRS) issued Notice 2007-55 to alert taxpayers that it intends to (i) challenge claims that capital gain dividends paid to foreign government investors by qualified investment entities (QIEs), where such dividends are attributable to gain on the sale of US real property interests (USRPIs), are not subject to US federal income tax and (ii) issue regulations to clarify the rules concerning such dividends.
United States
1 Aug 2007
Links to Result pages
 
1