Tax
Publications of Interest
LawFlash/Client Alert | Tax-Exempt Organizations LawFlash
Tomer Inbar,
Ann Batlle,
Drew Porter,
Celia Roady
On November 18, 2005, the Senate passed the Tax Relief Act of 2005 (S. 2020), which contains several significant modifications to the tax rules governing exempt organizations and charitable giving. The companio... more
Outside Publications | Chapter
Patrice Lefèvre-Péaron
LawFlash/Client Alert | Tax LawFlash
Tax
On October 27, the Internal Revenue Service (IRS) announced a short-term settlement initiative for taxpayers involved in a broad array of transactions that the IRS deems abusive. Eligible participants in the in... more
Outside Publications | Article
Frances Babb
LawFlash/Client Alert | Tax-Exempt Organizations LawFlash
Tomer Inbar,
Ann Batlle,
Celia Roady
There has been some significant activity in Congress over the past couple of weeks on tax issues affecting the charitable sector. On September 21, 2005, Congress enacted temporary tax relief legislation related... more
Outside Publications | Article
Patrice Lefèvre-Péaron
White Paper | Morgan Lewis White Paper
Christina Harper,
Kenneth Kail
The U.S. Treasury and the Internal Revenue Service recently published regulations governing practice before the Internal Revenue Service, which are effective for written U.S. federal tax advice provided after June 20, 2005.<... more
LawFlash/Client Alert | Tax-Exempt Organizations LawFlash
Tomer Inbar,
Ann Batlle,
Celia Roady
The attorneys general in certain states – including New York and Massachusetts – have begun to focus increased scrutiny on the corporate governance and fundraising practices of non-profit organizations, in line with sim... more
Outside Publications | Article
Patrice Lefèvre-Péaron
LawFlash/Client Alert | Litigation LawFlash
Miriam Fisher,
John Hemann
On April 26, 2005, the United States Supreme Court upheld criminal convictions arising from a scheme to avoid taxation by a foreign government. The decision in Pasquantino v. United States , 125 S. Ct. ... more
Outside Publications | Article
Anne Tolila,
Patrice Lefèvre-Péaron
Presentation | Speech
Ann Batlle
Presentation | Speech
Ann Batlle
White Paper | Morgan Lewis White Paper
Gary Wilcox
This White Paper explores some of the implications of the Long Term Capital Holdings decision. It covers the analysis of not only lease strips and their progeny, known as “viral stock,” but also other sh... more
White Paper | Morgan Lewis White Paper
Miriam Fisher
The Long Term Capital Holdings decision, issued by the U.S. District Court for the District of Connecticut on August 27, 2004, presents a microscopic case study of the heyday of sophisticated and aggressive tax planni... more
LawFlash/Client Alert | Tax LawFlash
Tomer Inbar,
Ann Batlle,
Celia Roady
On January 27, the Joint Committee on Taxation (“JCT”) released a 430-page report describing proposals to curtail tax shelters, close loopholes, and address other areas of noncompliance. The report, “Options to... more
LawFlash/Client Alert | Tax LawFlash
Tax
One of the most important provisions of the American Jobs Creation Act of 2004 that Congress passed last October is an 85% exclusion for certain dividends received by U.S. corporations from controlled foreign corporatio... more
LawFlash/Client Alert | Tax LawFlash
Richard Zarin
Last week, the U.S. Treasury issued proposed regulations that for the first time would allow tax-free treatment for cross-border mergers organized under foreign law. These regulations, if adopted, will put non-... more
Outside Publications | Article
Ann Batlle
LawFlash/Client Alert | Tax LawFlash
Tax
On May 28, 2003, President Bush signed into law the Jobs and Growth Tax Relief Reconciliation Act of 2003 (the “Act”). The Act incorporates many of President Bush’s original proposals set forth in the FY 2004 B... more
LawFlash/Client Alert | Tax LawFlash
Tax
This Lawflash summarizes the description of President Bush’s dividend exclusion proposal (the “Proposal”) released by the Treasury Department on January 21, 2003 (the “Treasury Description”) and modified in materials re... more
Presentation | Speech
Celia Roady
November 2001
Newsletter | Morgan Lewis on Global Tax Issues
Tax
In this Issue:
- Economic Downturn Provides Window of Opportunity: Now is the Time for Restructuring Euro... more
White Paper | Morgan Lewis White Paper
Tax
More than a year after the Department of Health and Human Services (“HHS”) issued proposed regulations, mandated by Congress under the Health Insurance Portability and Accountability Act of 1996 (“HIPAA”), HHS issued final r... more
Outside Publications | Article
Bernard Garbutt III