X
01Jul

IRS Issues New Section 382 Private Letter Ruling On Identifying Schedule 13 Filers - TAX UPDATE Volume 2019, Issue 3

Taxpayers looking to utilize net operating losses (NOLs), excess interest carryovers and certain other tax attributes need to be cognizant of the rules that could limit or eliminate them, including section 382. Section 382 requires a corporation to...
By: Pepper Hamilton LLP
Source Url: https://www.jdsupra.com/legalnews/irs-issues-new-section-382-private-72550/

Related

In the News: WeWork’s Special Committees War Over Privileged Communications

On a matter of first impression, the Delaware Court of Chancery (the Court) found in In re WeWork Li...

Read More >

Massachusetts Paid Family and Medical Leave Final Regulations – Focus on the Private Plan Exemption

Under the new Massachusetts Paid Family Leave Law, M.G.L c. 175M (“MAPFML”) employees and other co...

Read More >

Proposed Hardship Distribution Regulations Mean Changes for 401(k) and 403(b) Plan Sponsors

Employer-sponsors of certain retirement plans have work to do prior to the end of 2019. Sponsors of ...

Read More >

Infrastructure M&A remains robust despite COVID uncertainty

The energy transition and a growing need for efficient digital infrastructure are two trends fueling...

Read More >

Competition Appeal Tribunal Sets Deferential Standard for CMA Merger Control Review

A recent decision by the Competition Appeal Tribunal (CAT), Tobii AB (publ) v. Competition and Marke...

Read More >

No Withdrawal Liability But An Exit Fee Owing?

Four-C-Aire, Inc. was a contributing employer to the Sheet Metal Workers National Pension Fund, a mu...

Read More >