Searching Content indexed under Capital Gains Tax by Cadwalader, Wickersham & Taft LLP ordered by Published Date Descending.
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Treasury Proposes Second Set Of Regulations On Opportunity Zones
The U.S. Treasury Department ("Treasury") clarified the Opportunity Zone tax incentive through a second set of proposed regulations.
United States
16 May 2019
Taxing Times: The Death Of LIBOR
Regulators have cautioned that LIBOR—which serves as a reference rate for approximately $35 trillion dollars of debt and derivatives—will be phased out as early as the end of 2021.
United States
28 Feb 2019
Cadwalader Attorneys Analyze Proposed Regulations Regarding Opportunity Zones
Cadwalader attorneys analyzed proposed regulations, issued on October 19, 2018 by the IRS and U.S. Treasury Department ("Treasury"), relating to the new Opportunity Zone program.
United States
7 Nov 2018
Treasury Issues Proposed Regulations On Opportunity Zones
On October 19, 2018, the Internal Revenue Service (the "IRS") and the Treasury Department issued proposed regulations relating to the new Opportunity Zone program.
United States
1 Nov 2018
Treasury Proposes Regulations On Opportunity Zones
The U.S. Treasury Department ("Treasury") proposed regulations relating to the new Opportunity Zone tax incentive.
United States
25 Oct 2018
SFIG Comments On The Application Of New Partnership Withholding Rules To Certain Securitizations
The Structured Finance Industry Group ("SFIG") submitted comments to the Internal Revenue Service ("IRS") regarding the application of section 1446(f) of the Internal Revenue Code to middle-market collateralized loan obligations ("MM CLOs") and other securitizations.
United States
11 Sep 2018
Seventeen Provisions To Watch In The Senate Tax Reform Bill
On December 2, 2017, the Senate passed a tax reform bill1 that differs in some key aspects from the tax reform bill the House approved on November 16, 2017.
United States
13 Dec 2017
UK Budget 2017 – Key Tax Measures
The Chancellor of the Exchequer delivered the UK Budget for 2017 on 22 November 2017.
23 Nov 2017
Associations Recommend Comprehensive Tax Reforms
In response to requests for comments issued by the United States Senate Committee on Finance, SIFMA and the United States Chamber of Commerce (the "Chamber") made recommendations...
United States
3 Aug 2017
Senator Introduces Bill To Revise Tax Treatment Of Derivatives
Senator Ron Wyden (D-OR) introduced a draft bill that would amend the Internal Revenue Code to revise the tax treatment of derivatives and their underlying investments, among other purposes.
United States
27 May 2016
Finance Bill 2016: Criminal Offences And Civil Sanctions
Were the new offences and civil sanctions for tax evasion included in Finance Bill 2016 and, if so, when do these provisions have effect from?
United States
17 May 2016
Hotel Delays Acquisition After Concluding That FIRPTA Applies To Its Non-U.S. Shareholders
A hotel and resort company delayed the planned acquisition of a vacation ownership business as a result of new understandings of the tax consequences of the deal.
United States
10 May 2016
New York State Bill Would Alter Taxation Of Carried Interest
The taxation of carried interest has been widely discussed over the last decade, with a number of bills introduced in Congress that generally would tax such carried interest at ordinary Federal income tax rates.
United States
7 Apr 2016
Camp’s Market Discount Proposal Is A Mixed Bag For Distressed Debt
Are distressed debt investors required to treat their speculative investment gains as ordinary interest income under the market discount rules, while continuing to treat their investment losses as capital losses?
United States
24 Mar 2015
Section 83(b), Section 409A, Section 457A And Subchapter K©
The Treasury Department has recently published proposed treasury regulations and a proposed revenue procedure governing the issuance and vesting of capital and profits partnership interests issued in connection with the performance of services.
United States
6 Aug 2013
ABCs Of Cross-Border Derivatives
This outline examines the U.S. tax consequences produced by derivative instruments in international financing transactions.
United States
24 Jul 2012
The Elective Large Partnership Rules
A new elective regime was created for large partnerships as part of the Taxpayer Relief Act of 1997
United States
12 Jul 2012
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