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IRS Guidance Doesn’t Perceive Spinoff Abuse, Official Says

by usoftax_admin | Jun 18, 2024 | Tax News

Recent IRS guidance limiting the corporate spinoffs that revenue officials will approve as tax-free ahead of time was designed to reflect the drafters’ current views, rather than suggest perceived abuse of these transactions, a U.S. Treasury Department official...

AbbVie Says IRS Can’t Treat $1.6B Break Fee As Capital Loss

by usoftax_admin | Jun 18, 2024 | Tax News

The Internal Revenue Service cannot reclassify as a capital loss a $1.6 billion payment AbbVie made to an Irish biotechnology company after their failed merger and thereby raise the pharmaceutical giant’s tax bill by $572 million, the company’s attorneys...

Firms Must Rethink How They Train New Lawyers In AI Age

by usoftax_admin | Jun 18, 2024 | Tax News

As law firms begin to use generative artificial intelligence to complete lower-level legal tasks, they’ll need to consider new ways to train summer associates and early-career attorneys, keeping in mind the five stages of skill acquisition, says Liisa Thomas at...

OECD releases list of ‘covered’ jurisdictions under amount B

by usoftax_admin | Jun 18, 2024 | Tax News

Argentina, Brazil, Mexico and South Africa are among the countries the OECD believes could benefit from the simplified TP rules

Applicable Federal Interest Rates To Fall In July

by usoftax_admin | Jun 18, 2024 | Tax News

Applicable federal rates for income tax purposes will decrease in July, the Internal Revenue Service said Tuesday, reporting the first month-to-month drop since February.

Treasury Finalizes Labor Rules For Bonus Energy Tax Credits

by usoftax_admin | Jun 18, 2024 | Tax News

The U.S. Treasury Department released final labor rules Tuesday for clean energy projects seeking to significantly boost the value of their tax credits, emphasizing due diligence by developers and announcing that more IRS resources will go toward enforcement of the...
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